This paper objective was to evaluate P levels in irrigated crops or rainfed in productivity and P uptake by cotton plant. The experiment was conducted at the Instituto Federal do Norte de Minas (IFNMG), Campus Januaria. The treatments consisted of three P rates (0, 50 and 120 kg ha -1 of P 2O 5) and three cropping systems (Sprinkler, Dripping and Rainfed). It was adopted the randomized block design in factorial design with three replications. At 80 days after emergence (DAE), leaves, stems, and reproductive structures were collected. Each organ was dried, crushed, and P content determined. P content of each organ was calculated. The macro and micronutrients levels in the fifth fully expanded leaf from the apex to the base (leaf index) were determined. The P and S contents were higher in irrigated plants by dripping. The P and Mg highest values were obtained with 120 kg ha -1 de P 2O 5. The irrigated plants had higher P content in shoots compared to those under rainfed. Regardless of the method, irrigation and the highest P rates increased the quantity of reproductive structures, the quantity of the bolls per plant, and seed cotton productivity.