New Taxes? Tax Reform Changes Rules for Rental Properties Starting in 2026

Written by Ruth Rodrigues

Published on 23/10/2025 at 18:54

A partir de 2026, proprietários de imóveis alugados terão nova forma de pagar impostos com a reforma tributária. Saiba quem será mais impactado e como funciona a mudança.

2 people reacted to this.

Starting in 2026, Landlords Will Have a New Way to Pay Taxes with the Tax Reform. Know Who Will Be Most Affected and How the Change Works.

According to information released by the website O Povo, starting in 2026, landlords will undergo significant changes in how they pay taxes.

The new tax legislation, which will be gradually implemented until 2033, introduces a dual VAT model that will replace old taxes such as ISS, PIS, and Cofins with two new taxes: IBS and CBS.

It is important to highlight that utility bills, such as electricity, water, gas, and internet, remain the responsibility of tenants. These personal expenses are not part of the reform.

ARTICLE CONTINUES BELOW

New Taxes? How Will Taxation Be for Residential and Temporary Rentals

Currently, individuals renting properties pay a progressive Income Tax, with rates reaching up to 27.5%.

With the reform, rental payments will be taxed under the VAT, with a rate close to 28%.

However, for traditional residential rentals, a 70% reduction will be applied, which lowers the effective tax to around 8.4% of gross revenue.

For temporary rentals, lasting less than 90 days, taxation will be higher.

These rentals will be treated as accommodation services — similar to hotels and digital platforms — with a smaller reduction of 40%, raising the tax to approximately 16.8%.

Who Will Be Affected by the New Tax Rules

The main affected parties will be property owners with four or more rental properties, and whose annual income exceeds R$ 240,000.

Also included are individuals with fewer properties but who receive more than R$ 288,000 annually in rental income.

Additionally, the reform also impacts small builders who sell properties less than five years after completion, as well as those who sell three or more different properties within the same year.

Possible Impacts on Tenants

Although tenants will not have direct changes concerning utility bills, they may feel indirect impacts.

This is because landlords may pass on the higher costs of taxation to rental prices, leading to increases in costs.

Thus, even without being obliged to pay the new taxes, tenants may notice adjustments reflecting the higher tax burden on property owners.

Tax Simplification and New Challenges for the Real Estate Sector

The tax reform’s main goal is to simplify the Brazilian fiscal system, unifying taxes and making the collection more transparent.

For the real estate market, this could mean greater clarity but also the need for adaptation.

Property owners and investors will need to prepare for this new reality, assessing the reform’s impact on their earnings and the rental market.

Overall, the changes that begin in 2026 are significant for those in the real estate sector and for those who rent.

Understanding and anticipating the new rules will be essential to avoid surprises and ensure financial stability in light of the tax reform.

New Taxes? Tax Reform Changes Rules for Rental Properties Starting in 2026

Starting in 2026, Landlords Will Have a New Way to Pay Taxes with the Tax Reform. Know Who Will Be Most Affected and How the Change Works.

New Taxes? How Will Taxation Be for Residential and Temporary Rentals

Who Will Be Affected by the New Tax Rules

Possible Impacts on Tenants

Tax Simplification and New Challenges for the Real Estate Sector

The Soviet Union spent 22 years drilling into the Earth’s crust and reached a depth of 12,262 meters — they found water where it was thought impossible, hydrogen bubbling from the rock, granite that is 2.7 billion years old, and temperatures of 180 degrees that melted the drill bits.

Gaddafi built the world’s largest artificial river under the Sahara — it’s 4,000 km of giant pipes that pump 40,000-year-old fossil water to entire cities in Libya.

Discovery in Africa scares even scientists: a study published on April 23 reveals that the crust in Turkana has become so thin that it could pave the way for the continent’s division and the emergence of an ocean in the future, in a gigantic geological transformation.

A German architect built a cylindrical house in 1994 that rotates to follow the sun throughout the day, generates 5 times more energy than it consumes, and was the world’s first energy-positive house.

A company that drilled for oil has drilled 4.8 kilometers of rock in Utah and found a never-ending heat of 290 degrees — now it is building the world’s first next-generation commercial geothermal power plant, with 100 MW connected to the grid in June 2026.

Brazil spent R$ 1.9 billion on a giant bridge to Paraguay, and it is already finished, but no one can use it properly because the access points are not ready, and traffic remains blocked months later.

A R$11.9 billion train that promises to revolutionize mobility in São Paulo and make trips of about 1 hour gains new progress with the inclusion of another city in the project.

The reactors of the aircraft carrier Gerald R. Ford produce 600 megawatts and could power an entire city.

As if a faucet had been opened in the ocean, warm water begins to reach Antarctica, breaks through the natural protection of the ice shelves, and intrigues scientists about the upcoming impacts on the global climate.

Brazil enters the era of engineered wood buildings alongside Canada, Sweden, Austria, and Norway, betting on a technology that promises faster construction, fewer emissions, and fire resistance that challenges concrete and steel.

War in Iran causes China to sell solar panels like never before, pushing 68 gigawatts to the world in just one month, while Middle Eastern oil becomes a global headache for suppliers desperate for alternatives.

New Taxes? Tax Reform Changes Rules for Rental Properties Starting in 2026

Starting in 2026, Landlords Will Have a New Way to Pay Taxes with the Tax Reform. Know Who Will Be Most Affected and How the Change Works.

New Taxes? How Will Taxation Be for Residential and Temporary Rentals

Who Will Be Affected by the New Tax Rules

Possible Impacts on Tenants

Tax Simplification and New Challenges for the Real Estate Sector

The Soviet Union spent 22 years drilling into the Earth’s crust and reached a depth of 12,262 meters — they found water where it was thought impossible, hydrogen bubbling from the rock, granite that is 2.7 billion years old, and temperatures of 180 degrees that melted the drill bits.

Gaddafi built the world’s largest artificial river under the Sahara — it’s 4,000 km of giant pipes that pump 40,000-year-old fossil water to entire cities in Libya.

Discovery in Africa scares even scientists: a study published on April 23 reveals that the crust in Turkana has become so thin that it could pave the way for the continent’s division and the emergence of an ocean in the future, in a gigantic geological transformation.

A German architect built a cylindrical house in 1994 that rotates to follow the sun throughout the day, generates 5 times more energy than it consumes, and was the world’s first energy-positive house.

A company that drilled for oil has drilled 4.8 kilometers of rock in Utah and found a never-ending heat of 290 degrees — now it is building the world’s first next-generation commercial geothermal power plant, with 100 MW connected to the grid in June 2026.

Brazil spent R$ 1.9 billion on a giant bridge to Paraguay, and it is already finished, but no one can use it properly because the access points are not ready, and traffic remains blocked months later.

The US has just approved firing squad, electric chair, and lethal gas as official methods of executing death row inmates in the federal system, and Trump’s decision pushes the country back to brutal practices.

Drivers fined by a radar hidden behind trees can annul the infraction, according to Contran rules on visibility and mandatory signage.

Noise ordinance: constant barking from a neighbor’s dog can result in a fine and even a crime, holds the owner responsible, and requires noise control.

Children of absent parents can now sue for emotional abandonment, and compensation for moral damages has already reached R$ 300,000 in lawsuits filed by those who grew up without care and companionship.

The government will pay R$ 1.20 for each liter of diesel that Brazil imports and for the first time in history requires distributors to reveal how much they profit — those who hide their margins will face fines of up to R$ 500 million…

A R$11.9 billion train that promises to revolutionize mobility in São Paulo and make trips of about 1 hour gains new progress with the inclusion of another city in the project.

The reactors of the aircraft carrier Gerald R. Ford produce 600 megawatts and could power an entire city.

As if a faucet had been opened in the ocean, warm water begins to reach Antarctica, breaks through the natural protection of the ice shelves, and intrigues scientists about the upcoming impacts on the global climate.

Brazil enters the era of engineered wood buildings alongside Canada, Sweden, Austria, and Norway, betting on a technology that promises faster construction, fewer emissions, and fire resistance that challenges concrete and steel.

War in Iran causes China to sell solar panels like never before, pushing 68 gigawatts to the world in just one month, while Middle Eastern oil becomes a global headache for suppliers desperate for alternatives.