Agricultural lease and rural partnership agreements are agrarian contracts recognized by law for the purpose of temporary possession or use of land, established between the landowner and a party engaging in agricultural, livestock, agro-industrial, extractive, or mixed activities.

Law No. 4,504/64 and Decree No. 59,566/66 regulate the terms of agricultural lease and rural partnership agreements.

An agricultural lease is understood as a rental agreement in which the landowner assumes no risks related to the activities conducted on the land. However, the landowner is entitled to receive compensation as agreed upon in the contract.

In a rural partnership, the landowner grants the use of their land to another party through a contractual partnership. In this arrangement, both contracting parties share the risks associated with the activity.

The specific characteristics of each type of contract have implications for tax planning, costs, and profits related to the respective ventures.