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Manual on Compliance with and Enforcement of Multilateral Environmental Agreements
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Tax Exemptions for Private Natural Heritage Reserves in Brazil

In Brazil, the Private Natural Heritage Reserve (RPPN) is a private conservation area that is registered in perpetuity, with the aim of conserving biological diversity. The creation of a RPPN is a voluntary act by the owner, who decides to designate his property, or part thereof, as an RPPN, without losing the right to tenure.

To encourage designation of these conservation areas, the owner is allowed to apply to the National Institute for Colonization and Land Reform for an exemption of the Rural Land Tax for the area designated as an RPPN. The large membership of this Program and the growing relevance of RPPNs in the conservation scenario in Brazil have contributed to acknowledgment of these areas as protected areas. This category was included in Law No. 9985 of 2000, which established the National System of Nature Conservation Areas (SNUC; see case study on “Consolidation of Legislation Relating to Protected Areas in Brazil” following Guideline 41(n)).

For more information, contact raquel.breda@mma.gov.br, maria-carolina.hazin@mma.gov.br, or larissa.godoy@mma.gov.br

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