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If You Are a Commercial Property Lessor Corporate Entity, Registering the Contract by December 31, 2025 Guarantees the Current Tax Regime, Prevents an Increase of Almost 50% in Taxes with IBS and CBS Starting in 2026, Preserves Real Annual Savings Close to 12% and Prevents Giving Extra Profit to the Tax Authorities.
For corporate entity commercial property lessors, December 2025 is a decisive month. Until December 31, 2025, non-residential lease contracts signed until January 2025 can be registered in the notary to preserve the current taxation on rental income and escape the anticipated increase of nearly 50% due to the tax reform, which takes effect on January 1, 2026.
Approved by the National Congress and detailed in Complementary Law 214 of 2025, the reform creates the new taxes IBS and CBS, initiates a transition period from 2026 to 2034, and fundamentally changes the taxation of commercial leases, as warned by the civil registrar of titles and documents Vitor Stagi Almada, from Joinville, president of RTDPJ/SC and vice president of Anoreg/SC.
Tax Reform Increases Burden on Commercial Leasing Starting in 2026
According to Almada, from 2026 two new taxes, IBS and CBS, will start to apply to rental income, replacing the current PIS, Cofins, ICMS, and ISS.
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The total of the full rates can reach 27%, a level well above what many commercial contracts currently pay.
In commercial leases, even with the reduction factor provided by law, there will be a minimum increase of 5 percentage points in the effective rate, which represents almost 50% more burden compared to the current scenario.
In practice, the reform significantly increases the cost of commercial leasing for those who do not fall under the transition rule.
Transition Rule Rewards Contracts Signed and Registered On Time
According to the president of RTDPJ/SC, the legislation created a more advantageous transition rule for certain contracts.
The non-residential lease contract must have been signed by January 2025 and, in the case of leases managed by a corporate entity, must be registered at the notary of titles and documents by December 31, 2025.
If these conditions are met, the lessor maintains the current tax regime for the entire duration of the contract, even with the entry into force of the IBS and CBS.
If not registered on time, from January 1, 2026, the property lessor loses the right to the more advantageous regime and will face an increase in the tax burden.
How a Property Lessor Can Register the Contract at the Notary
The registration can be done in-person or entirely online. In-person service requires that the contract be sent to the notary of titles and documents in the tenant’s domicile, which is responsible for registering non-residential leases.
In the digital environment, the procedure is carried out through the Central RTB Brazil, a national platform that connects notaries of titles and documents.
Almada explains that the process is simple: just digitize the contract, whether physical or digitally signed, and submit the document to the central.
From the tenant’s address, the system automatically forwards the contract to the competent notary.
The entire process can be done remotely, without the need for the property lessor or tenant to travel, which reduces costs, time, and bureaucracy.
Any Trusted Person Can Present the Contract
Another important point is that the person presenting the contract does not need to be the property owner.
According to the vice president of Anoreg/SC, the document can be submitted by the accountant, the real estate agency, the property manager, or any trusted person of the parties.
No proof of a relationship with the lessor or the tenant is required. It is sufficient for the person presenting the contract to correctly identify themselves and forward the document for registration, either in physical format or through the Central RTB Brazil.
This makes life easier for companies with multiple lease contracts, which can delegate the task to specialized professionals.
Demand Grows, but Notaries Maintain Short Deadlines
With the approaching deadline of December 31, 2025, notaries are already experiencing a significant increase in the search for registration of commercial lease contracts.
Almada reports substantial growth in demand in Joinville and other cities in Santa Catarina, driven by lawyers, accountants, and real estate market professionals.
Despite the increased movement, he assures that notaries are prepared to meet the demand. In Joinville, for example, lease contract registrations are completed in up to 24 hours, and Santa Catarina is considered a national reference for reduced timelines in this type of service.
Therefore, the recommendation is that the property lessor does not leave the registration for the last minute.
Savings of Up to 12% Per Year Attract Corporate Property Lessors
Although he avoids overly detailed estimates, Almada states that the tax difference is significant. Experts consulted by him mention savings of about 10% to 12% per year on rental income taxation for those who can remain under the current regime due to the contract registration.
In many cases, this savings is sufficient to cover the cost of registration in just one year of rent.
The benefit is exclusive to corporate lessors, such as property management companies and asset holding companies, which are the most impacted by the increase in tax burden with IBS and CBS.
The message is clear: those who organize now can turn the registration at the notary into recurring savings for several years.
Deadline of December 31, 2025, Is Not Expected to Be Extended
When questioned about the possibility of an extension, the president of RTDPJ/SC recalls that the deadline is expressly provided in Complementary Law 214 of 2025.
Any change would require a new law approved by Congress, and so far there has been no news of a proposal in progress that alters this date.
According to Almada, the forecast is clear in setting December 31, 2025, as the final date for registering contracts aiming to maintain the current regime.
Counting on a possible extension can be a costly mistake for the property lessor, who risks losing a significant tax benefit due to simple lack of planning.
Given this scenario, the guidance is for corporate property lessors to talk to their accountant or lawyer, review all non-residential lease contracts signed by January 2025, and arrange for the registration at the notary within the legal deadline, either in-person or through Central RTB Brazil.
As a property lessor or professional serving this audience, do you have all commercial contracts registered to take advantage of the benefit until December 31, 2025?
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