New Rule of Tax Reform Takes Effect in 2026 and Changes Everything for Property Owners: Landlords with Income Over R$ 240,000 a Year or More Than 3 Properties Will Pay New Tax on Rents

Written by Valdemar Medeiros

Published on 12/11/2025 at 01:10

Foto: Nova regra da Reforma Tributária entra em vigor em 2026 e muda tudo para donos de imóveis: locadores com renda acima de R$ 240 mil por ano ou mais de 3 propriedades pagarão novo imposto sobre aluguéis

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New Tax Reform Rule Changes the Lives of Property Owners: Starting in 2026, Those with More Than Three Properties or Annual Income Above R$ 240 Thousand from Rentals Will Pay a New Unified Tax.

Starting in 2026, the Brazilian tax system will undergo one of the biggest transformations in recent decades, and property owners who rely on rental income are already among the most affected. With the implementation of the Tax Reform — approved by Congress and regulated through Complementary Bill No. 68/2024 — the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) will replace part of the current taxes, directly altering the way residential and commercial rentals are taxed.

Who Will Be Affected by the New Rules

According to the approved text, the new regime will apply to individuals who own more than three rented properties or who earn annual income above R$ 240 thousand from rentals — which corresponds to an average monthly income of R$ 20 thousand. In these cases, rentals will no longer be taxed solely by the Income Tax and will be included in the calculation base of the new unified taxes, IBS and CBS, which together will have an average rate of 26.5%.

The government’s goal, according to the Ministry of Finance, is to reduce the disparity between the taxation of individuals and legal entities, avoiding the so-called “pejotização” of rental contracts — a practice where property owners created companies to pay less tax.

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How the Collection of the New Tax Works

Currently, individual property owners pay Income Tax on rental income according to a progressive table, which can reach 27.5%. With the new model, the rental of properties will be considered an economic activity of service provision, subject to the collection of IBS and CBS, taxes that will replace PIS, Cofins, ISS, and part of ICMS.

The expectation is that, for those who exceed the limits set by the new law, the final impact will represent an average increase of 10% to 15% in the tax burden on annual income.

However, landlords with up to three rented properties or income below R$ 240 thousand per year will remain exempt from the new regime, maintaining current taxation under the Income Tax.

Real Estate Market Reacts with Caution

The change generates apprehension among investors and developers, especially in the short-term rental sector, which has grown 70% in the last three years with digital platforms like Airbnb and Booking. According to the Brazilian Chamber of Construction Industry (CBIC), there is concern that the measure will discourage new investments in rental properties, especially in tourist cities.

On the other hand, economists assess that the new rule may bring greater transparency and fiscal balance, reducing loopholes that benefited large real estate portfolios. “The focus is to differentiate the small investor from the large renter. The average taxpayer will not be affected,” highlighted the chief economist at Tendências Consultoria, Alessandro Azzoni, in an interview with the newspaper O Estado de S. Paulo.

When Does It Come into Effect?

The transition phase of the Tax Reform begins in 2026 and extends until 2033. During this period, the IBS and CBS will be gradually applied, progressively replacing the previous taxes.

The forecast is that the first impacts on rental income will be felt as early as 2027, when the new percentages will fully apply to large landlords.

The Federal Revenue Service is expected to publish, by the end of 2025, a detailed regulation with the rules for declaration and collection, as well as specific guidelines for those dealing with residential, commercial, and short-term rental properties.

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Sabrina

#190824

12/11/2025 16:09

Ao sabem mais como extorquir o contribuinte!PT…PERDA TOTAL!ROUBAR É PRECISO!

-1

Responder

Sabrina

#190822

12/11/2025 16:07

Faz o L!

Responder

Adriano

#190496

12/11/2025 01:32

Isso é um socialismo aplicado de forma inteligente….

-2

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Wesley

#190656

Em resposta a Adriano

12/11/2025 09:35

Isso é mais uma forma de roubar o povo isso sim.

-1

Responder

Rita

#191026

Em resposta a Wesley

12/11/2025 21:14

É sim, o povo recebe mais de 20 mil reais mensais só de aluguéis. Kkkkkkk

Responder

New Rule of Tax Reform Takes Effect in 2026 and Changes Everything for Property Owners: Landlords with Income Over R$ 240,000 a Year or More Than 3 Properties Will Pay New Tax on Rents

New Tax Reform Rule Changes the Lives of Property Owners: Starting in 2026, Those with More Than Three Properties or Annual Income Above R$ 240 Thousand from Rentals Will Pay a New Unified Tax.

Who Will Be Affected by the New Rules

Major Oil, Gas, and Energy Event Will Take Place in Brazil: Macaé Energy Will Gather Petrobras, Equinor, Prio, Among Other Suppliers and Energy Executives for Business, Networking, and Employment Opportunities

How the Collection of the New Tax Works

Real Estate Market Reacts with Caution

When Does It Come into Effect?

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New Rule of Tax Reform Takes Effect in 2026 and Changes Everything for Property Owners: Landlords with Income Over R$ 240,000 a Year or More Than 3 Properties Will Pay New Tax on Rents

New Tax Reform Rule Changes the Lives of Property Owners: Starting in 2026, Those with More Than Three Properties or Annual Income Above R$ 240 Thousand from Rentals Will Pay a New Unified Tax.

Who Will Be Affected by the New Rules

Major Oil, Gas, and Energy Event Will Take Place in Brazil: Macaé Energy Will Gather Petrobras, Equinor, Prio, Among Other Suppliers and Energy Executives for Business, Networking, and Employment Opportunities

How the Collection of the New Tax Works

Real Estate Market Reacts with Caution

When Does It Come into Effect?

For 45 years, Spain and Morocco have been trying to connect Europe to Africa through a project of just 14 kilometers in the Strait of Gibraltar, and an active tectonic fault on the seabed continues to make the project nearly impossible.

At just 14 years old, a boy creates a system without energy, using steel pipes buried in the ground, that irrigates seedlings with moisture from the air, to combat the water scarcity threatening reforestation in northern China.

Where there was only sand and wind at 40 degrees, China built a megacity of 500,000 inhabitants with farms, wineries, and universities in the middle of the desert using melted glacier water from hundreds of kilometers away.

Archaeologists find mysterious circles in the Mayan land, and the discovery could change everything known about markets, trade, rituals, and the daily life of this ancient civilization.

No one could sell this house until a gardener found a plot of land next to it with grass taller than him, furniture left behind, and total abandonment.

With 1,092 square meters, the giant building in Vienna surprises by hiding more than 250 trees and 52 apartments in a completely unconventional architecture.

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Scientists drilled nearly 8,000 meters into the ocean floor above the fault that caused the 2011 tsunami in Japan and discovered that a layer of clay 130 million years old was responsible for making the wave much worse than any model had predicted.

Thousands of years after causing the largest eruption of the Holocene, one of the world’s largest supervolcanoes is rebuilding itself beneath the sea south of Japan, receiving new magma and alarming scientists with its transformation.