Tax Reform May Transfer New Taxes to Tenants: Contracts Expire in 2025 and Costs Could Double with CBS and IBS

Written by Bruno Teles

Published on 09/10/2025 at 09:08

A Reforma Tributária altera contratos até 2025 e pode repassar novos impostos ao inquilino, com impacto direto de CBS e IBS no aluguel.

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With The Implementation Of The Tax Reform And The Establishment Of The CBS And The IBS, Rental Contracts Will Need To Be Reviewed By December 2025; Experts Warn That Tenants May Bear Part Of The New Taxes

The Tax Reform promises to simplify the tax system in Brazil but also brings uncertainties for the real estate sector. With the establishment of the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services), new rates may apply to rental contracts — and part of this cost tends to be passed on to the tenant.

According to industry experts, contracts expiring or being renewed in 2025 will need to adapt to the new rules, which may significantly increase the final rental prices. “At the end of the day, the tenant may be impacted by higher rent. The margins of the owners are already adjusted, and they will hardly be able to absorb the entire new tax,” explains Fábio Gozzi, founder of the platform Buy & Rent Now.

The Dispute Over Who Pays The Bill

The most delicate point of the Reform is defining who will be responsible for the new charge.

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The rules do not objectively determine whether the tax should be paid by the landlord, the real estate agency, or the tenant, leaving room for disputes and renegotiations.

According to Marina Venegas, tax attorney at BTLAW, this uncertainty requires greater clarity in contracts:

“The cost may be absorbed by the landlord or passed on to the tenant, and this will depend on the bargaining power of each party. Contracts need to make this clear to avoid litigation.”

The lack of standardization can generate judicial conflicts and insecurity in the market.

“If there is no contractual clarity, conflicts will end up in court. It is essential that landlords, real estate agencies, and tenants negotiate transparently during this transition period,” warns Gozzi.

Contracts Expire In 2025 And Require Immediate Review

The legislation stipulates that by December 31, 2025, all existing contracts must be reviewed to fit the new tax model.

This update is essential for taxpayers to join the transition regime, which will have temporarily reduced rates.

For Andressa Sehn da Costa, tax attorney and partner at Rafael Pandolfo Advogados, this is a time for preparation:

“The sector needs to organize itself to review contracts and include specific clauses regarding CBS and IBS, or risk paying more than necessary during the transition.”

In addition to contracts, companies and property managers will have to update accounting and billing systems, as the collection of new taxes will be done within the logic of the VAT (Value Added Tax).

“Companies will have to adapt their systems to accurately reflect VAT incidence in real estate operations, under the risk of penalties,” reinforces Marcelo Costa Censoni Filho, CEO of Censoni Tax and Regulatory Technology.

Asset Planning Will Be Crucial For Investors

For those who own multiple rental properties, the Tax Reform represents not only an accounting change but also a challenge for asset planning.

Individuals with three or more properties or annual rental income above R$ 240 thousand will start collecting VAT in addition to Income Tax.

This new scenario may reduce the profitability of real estate investments, making the sector less attractive if there is no detailed tax planning.

“This change represents a significant impact on profitability and requires a strategy to maintain the viability of investments,” explains Gozzi.

Andressa emphasizes that the timeframe for adaptation will be decisive:

“Without reviewing clauses and aligning taxation correctly, the investor may end up paying more than necessary, compromising rental returns.”

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Tax Reform May Transfer New Taxes to Tenants: Contracts Expire in 2025 and Costs Could Double with CBS and IBS

With The Implementation Of The Tax Reform And The Establishment Of The CBS And The IBS, Rental Contracts Will Need To Be Reviewed By December 2025; Experts Warn That Tenants May Bear Part Of The New Taxes

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Tax Reform May Transfer New Taxes to Tenants: Contracts Expire in 2025 and Costs Could Double with CBS and IBS

With The Implementation Of The Tax Reform And The Establishment Of The CBS And The IBS, Rental Contracts Will Need To Be Reviewed By December 2025; Experts Warn That Tenants May Bear Part Of The New Taxes

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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.

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