Tax Reform Creates New Taxes, Increases Bureaucracy in Property Rentals and May Increase Costs, Affecting Even Seasonal Rentals
The recent Tax Reform promises significant changes for property owners renting as individuals. Starting in 2026, two new taxes will apply to these operations: the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS).
These taxes will replace other existing ones but bring important differences in terms of collection and oversight.
Stricter Obligations for Landlords
With the new legislation, those renting properties will need to adapt to more stringent requirements. It will be necessary to issue electronic invoices, digitally register all transactions, and meet various accessory obligations.
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This is expected to increase bureaucracy and require greater accounting care. Therefore, specialists point out that rental prices are likely to gradually increase as additional costs are incorporated.
Moreover, there is a risk that the sector will lose its appeal as an investment, especially for individuals who own multiple properties and rely on rental income as their main source of earnings.
Direct Impact on Seasonal Rentals
The new rule also affects seasonal rentals. Platforms like Airbnb and Booking.com will be classified under a regime similar to hotels and inns, with fewer benefits in the tax base.
As a result, the profitability of this segment may drop significantly.
Experts warn that tourist regions, where this rental model is predominant, will feel the strongest effects.
A significant price adjustment is expected, which may alter the dynamics of highly sought-after destinations.
How Owners Can Prepare
To reduce risks, the recommendation is to be proactive. Assessing the available properties, calculating annual income, and checking for potential increases in tax burden are the first steps.
Another point indicated by consultants is tax planning. This can involve formalizing the activity or creating family holdings, aiming to optimize fiscal organization and reduce the impact of the new taxes.
Additionally, there is the option to acquire properties until 2026, taking advantage of transitional benefits. The owner can choose between the acquisition value updated by the IPCA or the official reference value, a measure that can generate future savings.
Experts conclude that preparation and organization will be essential to confront this new tax scenario in the rental market.
With information from Crusoé.

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