NIRF Rural Property Code Generator

ITR property codes: NIRF, CCIR and CAR

The ITR (Imposto sobre a Propriedade Territorial Rural) is Brazil's federal tax on rural land — the rural counterpart of the municipal IPTU on urban property. It comes from article 153, item VI, of the 1988 Constitution and is regulated by Law 9,393/1996. Every rural property in Brazil must be registered with the federal government and is identified by at least three different codes that newcomers often confuse: NIRF, CCIR and CAR.

NIRF, CCIR and CAR — three codes, three agencies

• NIRF — Número de Identificação do Registro do Imóvel. Up to 9 digits, assigned by the Receita Federal (federal revenue) to each rural property in the ITR cadastre. It is the code printed on the DITR declaration and on ITR payment slips.
• CCIR — Certificado de Cadastro de Imóvel Rural. Issued by INCRA (the agrarian-reform agency) and linked to the SNCR (Sistema Nacional de Cadastro Rural). It certifies who owns the property and is required to sell, mortgage or split a rural plot — notaries refuse the deed without it.
• CAR — Cadastro Ambiental Rural. Created by the 2012 Forest Code (Law 12,651/2012), the CAR is a 12-character environmental registration that geo-references the property and maps APP (permanent preservation areas) and legal reserves. It is managed by the SiCAR system at the Ministry of Environment.

How ITR is calculated

The taxable base is the VTN (Valor da Terra Nua, bare-land value), declared annually by the owner. The ITR rate is progressive on two axes: size of the property and degree of utilization (Grau de Utilização, GU). Rates set by Law 9,393 range from 0.03% to 20%:

small parcel (≤ 50 ha) + GU ≥ 80%        →  0.03%
medium (200–500 ha)  + GU 30–50%          →  ~1.6%
large (> 5,000 ha)   + GU < 30% (idle)    →   20%

The progressive scheme is meant to penalise idle latifúndios and reward productive use of the land.

DITR and the modernisation push

Owners file the DITR (Declaração do ITR) every August through the Receita Federal portal — same calendar as the personal income tax IRPF, but specific to rural land. The Receita pre-fills part of the form using the NIRF. Since the MP 759/2016 (converted into Law 13,465/2017), CAR + CCIR + NIRF have been progressively integrated, and the GeoSNCR portal (INCRA) lets the public consult georeferenced data of any registered property.

Constitutional immunity for the small farmer

Article 153 §4 of the Constitution grants ITR immunity to the pequena gleba rural — small plot up to 50 ha (lower in some regions) farmed by the owner and family, provided they do not own any other property. This is automatic immunity, not an optional exemption.

FAQ

Does ITR replace IPTU for rural areas? No — they are separate taxes on separate property types. ITR is federal, on rural land; IPTU is municipal, on urban property. The boundary between rural and urban is set by municipal master plan.

Is there a MEI Rural that pays ITR through DAS? No. There is no MEI Rural; the rural equivalent is the CAEPF (rural producer's tax registration). ITR is paid separately by the property owner.

Is CCIR mandatory for selling rural land? Yes. Notaries cannot register a sale, mortgage or partition of rural property without a current CCIR — it is the equivalent of a land-title certificate.

Are the codes from this generator real? No. They follow the NIRF format and pass syntactic validation, but are not registered with the Receita Federal or INCRA. Use them strictly for unit tests, fixture data and tax-software development.