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Brazil’s Federal Revenue Service published an 86-page question-and-answer guide for the 2026 Rural Territorial Property Tax on 1 September. It contains 213 items intended to standardise interpretations of the law and help people prepare the annual declaration.
Owners, holders of beneficial title and possessors of rural property generally must file unless a statutory exemption applies. The 2026 declaration and any first or single tax payment were due by 30 September; qualifying tax could be paid in up to four monthly instalments.