The Federal Revenue Service denied the information that all owners who rent properties on a seasonal basis will pay a new tax from 2026. According to the agency, the false statement generalizes tax reform rules that do not apply to the majority of individuals.
The change in rental taxation is provided for in a Complementary Law, which creates the new consumption tax system, the Tax on Goods and Services, the IBS- and the Contribution on Goods and Services, the CBS, in the dual Value Added Tax (VAT) model.
According to the Revenue, the Law, sanctioned two weeks ago and which concludes the regulation of the tax reform, does not deal with the immediate collection of taxes on rentals, as was announced. According to the approved rules, seasonal rentals, with contracts of up to 90 days, can only be equated to hotels when the lessor is a regular IBS/CBS taxpayer.
In the case of individuals, this only occurs if two criteria are met simultaneously: owning more than three rented properties and having annual rental income exceeding R$240,000, a value that will be corrected annually by the Broad National Consumer Price Index, the IPCA. Those who do not meet these criteria will continue to be subject only to Personal Income Tax, without the new taxes on consumption.
