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Recent Changes In Rental Rules Alter Contracts, Responsibilities And Taxation, Bringing New Requirements For Landlords And Tenants, As Well As Adjustments Foreseen In Tax Reform.
The new phase of the rental market in Brazil has already begun to change the routine of landlords and tenants.
With the so-called Rental Law in effect, contracts now have stricter rules: mandatory written formalization, prohibition of double guarantees, and the provision of a new tax bracket for those receiving more than BRL 240,000 per year in rental income and owning more than three leased properties starting in 2027.
The set of measures aims to increase legal security and reduce the scope for informal agreements and prolonged conflicts in court.
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Rental Agreement Mandatory In Writing
The legislation governing urban rentals, known as the Tenancy Law (Law No. 8,245/1991), has undergone recent adjustments to align with the current real estate market scenario and the greater formalization of relationships between landlords and tenants.
The changes consolidate the guidance that contracts be made in writing and include complete information in clear and accessible language.
Under the new rules, the rental document must detail the rental amount, the payment method, the index that will be used for adjustments – such as IPCA or another provided by law – the duration of the lease, and the type of guarantee chosen.
Among the most common forms are security deposit, guarantee, rent guarantee insurance, and capitalization title, which remain authorized, provided that only one of them is adopted in each contract.
The practice of requiring more than one guarantee at the same time, such as a guarantor and simultaneous deposit, was already viewed as irregular under the interpretation of the Tenancy Law and is now reinforced by the new regulation.
The intention is to prevent the tenant from being at an excessive disadvantage in negotiations while simultaneously giving the landlord greater clarity about which protection mechanisms they may use.
Rights And Duties Of Tenants And Landlords
In addition to formalizing contracts, the law update details responsibilities that, in practice, have already been applied but were not always clearly described in documents.
The landlord remains responsible for delivering the property in usable condition, ensuring the structural integrity, and being accountable for safety-related repairs, such as repairs to pillars, façades, rooftops, or the main electrical system.
They are also responsible for extraordinary condominium expenses, such as reforms in common areas, installation of new equipment, or improvements to the building’s value.
The tenant, in turn, must maintain the property, perform minor everyday repairs, and cover ordinary condominium expenses, such as elevator maintenance, cleaning, staff salaries, and general service consumption, when these responsibilities are stipulated in the contract.
Expenses like water, electricity, and gas, when individualized, also tend to fall under the responsibility of the resident, provided this is clearly stated in the document.
By more explicitly organizing the responsibilities of each party, the law seeks to reduce common doubts at the end of the lease, especially in discussions about who should pay for specific renovations, repair damages, or assume extraordinary charges levied by the condominium.
Adjustment, Termination, And Return Of The Property
The procedures for adjustment, termination, and return of the property have also been detailed to reduce disputes.
The law reinforces that the rental correction index must be specified in the contract and applied within legal limits, without arbitrary increases or changes in criteria during the term of the lease.
In the cases of early departure from the property, penalties must be expressly stated, including any fine proportional to the remaining time on the contract.
The return must occur with an entry and exit inspection, which helps prove the condition of the property and determine if there are damages beyond normal wear and tear.
This standardization aims to avoid prolonged discussions and facilitate direct agreements between parties, even before any judicial action.
Rental Taxation Changes With Tax Reform
The changes in rental legislation occur at the same time that the country is advancing in the implementation of the Tax Reform, which will begin to be gradually applied starting in 2026.
The new structure provides for the replacement of taxes such as ISS, PIS, and Cofins with two new consumption taxes, the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services), in a transitional period extending until 2033.
In the specific case of rents received by individuals, the reform brings its own rules to identify who will be treated as a taxpayer of these new taxes.
According to the approved parameters, the additional taxation affects those who own more than three rented properties and earn annual income exceeding BRL 240,000 from rentals.
In these situations, starting in 2027, rental income will be subject to the IBS and CBS, in addition to the Income Tax already owed today.
Landlords with a few properties and rental income below this threshold remain outside of this specific framework and continue to declare amounts primarily under the individual Income Tax.
The idea is to concentrate the new tax regime on so-called large landlords, bringing this activity closer to a business model without altering the reality of small property owners.
Brazilian Property Registration And Combating Informality
Another relevant point for the rental market is the Brazilian Property Registration (CIB), which will start operating in 2026.
The system will create a unique identification code for each property in the country, integrating information from the Federal Revenue, state and municipal tax authorities, registry offices, and city halls.
With this unified registry, public administration will have an easier time cross-referencing data, locating property owners, and monitoring the situation of each property, including regarding rental use.
The expectation is that the CIB will help combat informality, reduce the possibility of fraud in purchase, sale, and rental contracts, and increase accuracy in taxation.
For the landlord, the new registry means greater traceability of their assets and the need to keep information updated.
For the tenant, the trend is that verifying the status of the property will become simpler, increasing security before closing a contract.
Consequences Of Noncompliance With The Rules
With the new law, rights and duties become clearer, but the consequences of noncompliance with the rules also increase.
The landlord who does not deliver the property in adequate condition, fails to perform essential structural repairs, or tries to impose irregular clauses may be challenged in court.
On the other hand, the tenant who repeatedly delays payment, violates the specified use of the property, or ignores contractual clauses risks facing collection actions and eviction processes.
However, eviction is not automatic.
It depends on a judicial decision, follows specific deadlines, and guarantees the resident the right to defense.
The goal is to avoid arbitrary expulsions and ensure that any extreme measures are subject to judicial review.
By reinforcing the need for written contracts, explicitly outlining responsibilities, and linking the rental market to a more structured tax system and a national property registry, the new Rental Law signals a change in the dynamics between landlords, tenants, and the State.
How do you imagine these transformations will impact the day-to-day of rental contracts, especially for those still relying on informal agreements?
Pra quem tem só um imóvel como eu não faz diferença….pq sempre fiz contratos desde o início e tudo registrado no Cartório..Ruim é pra quem tem mais de três imóveis o bicho vai pegar..rsrsrs
Podem escrever,os aluguéis vão subir.
Aí ter rescisão de contrato e aumentar os aluguéis para compensar esses impostos.
Quem vai perder e o inquilino.
Salve vc que fez o L,VIVA O PAI DOS POBRES.
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Se você é um daqueles que que absteve de votar nas eleições de 2022, sinta-se culpado do Brasil está quebrando e trabalhando pra pagar as viagens da janja
Bom dia. Bom seria se todos os brasileiros tivessem a coragem de se levantar contra essa ****, ótimo comentário.