Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Brazil tax professional before filing.
Brazil · Brazil · Short-term rental taxes
Short-Term Rental Taxes in Brazil
STR income earned in Brazil is subject to Brazilian federal income tax (IRPF) for individuals, with rates varying by residency status and total income, plus potential ISS (services tax) at the municipal level.
The 30-Second Answer
- Brazilian resident hosts declare STR income on their annual IRPF (Imposto de Renda Pessoa Física) return; progressive rates of 7.5%–27.5% apply after the annual exemption threshold.
- Non-resident hosts face a flat 15% withholding tax (IRRF) on gross rental income remitted abroad (25% if the recipient is from a low-tax jurisdiction), collected at source.
- Hosts must provide their CPF (individuals) or CNPJ (businesses) to platforms like Airbnb, which reports income data to Brazilian tax authorities (Receita Federal do Brasil – RFB).
- Some municipalities levy ISS (Imposto Sobre Serviços) on short-term accommodation services; rates and applicability vary by city and require local registration.
Deductions
What Can Brazilian STR Hosts Deduct?
Resident individual hosts filing under the actual-income (lucro real) method may deduct necessary and ordinary expenses directly related to the rental activity from gross rental income.
Depreciation of the building structure is generally not deductible for individual (IRPF) filers in Brazil; it is available to legal entities (CNPJ) under corporate income tax rules. Non-residents subject to flat 15% IRRF cannot deduct expenses — the tax applies to gross income. Always consult a qualified Brazilian tax professional (contador) for your specific situation.
Filing Calendar
Key Dates & Filing Calendar
Brazilian resident individuals file one annual IRPF return covering the prior calendar year. Non-residents' tax is withheld at source on each payment.
The Receita Federal publishes the exact IRPF filing deadline each year via Instrução Normativa. Check the official RFB website (gov.br/receitafederal) before filing.
Receita Federal do Brasil (RFB) – gov.br/receitafederal; Lei nº 7.713/1988 (IRPF); Decreto nº 3.000/1999 (Regulamento do Imposto de Renda)
Tax Regimes
Individual Host vs. Business Entity: Which Structure Applies to You?
Brazilian STR hosts can operate as a natural person (Pessoa Física, CPF) or register a legal entity (Pessoa Jurídica, CNPJ). Each has different tax treatment.
Pessoa Física (Individual – CPF)
Most common for casual and small-scale hosts
- STR income added to all other income and taxed at progressive IRPF rates: 0% (up to ~R$28,559/year exemption), 7.5%, 15%, 22.5%, 27.5%.
- Monthly Carnê-Leão payments required if income is received without withholding.
- Deductible expenses reduce taxable rental income; simplified deduction (desconto simplificado) of 20% of gross income (capped at ~R$16,754/year) may be used instead of itemising.
- No depreciation deduction available for the building itself under IRPF rules.
No statutory ceiling; progressive IRPF rates apply
Pessoa Jurídica (Legal Entity – CNPJ)
For professional or high-volume STR operators
- Can register under Simples Nacional (simplified regime), Lucro Presumido, or Lucro Real depending on revenue and activity.
- Simples Nacional for accommodation (CNAE 5590-6/01 or similar) may offer lower combined tax rates for small operators.
- Depreciation of building (4%/year) and equipment (10%/year) is deductible under corporate rules per RFB guidelines.
- Requires formal accounting, CNPJ registration, and potentially ISS registration with the municipality.
Simples Nacional available up to R$4.8 million/year gross revenue
Depreciation
Depreciation Rules for Brazilian STR Properties
Depreciation (depreciação) is a deduction available to legal entities (CNPJ) under Brazilian corporate tax rules; individual (CPF/IRPF) filers generally cannot claim building depreciation.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 25 years (4%/year) | RFB standard rate for buildings; applies to legal entities under Lucro Real or Lucro Presumido. |
| Furniture & fixtures | 10 years (10%/year) | Standard RFB rate for furniture, equipment, and installations. |
| Vehicles | 5 years (20%/year) | Standard RFB rate; rarely applicable to pure STR operations. |
| IT equipment / appliances | 5 years (20%/year) | Computers, smart TVs, and similar assets used in the rental business. |
Depreciation rates are set by the Receita Federal do Brasil (RFB). Individual (Pessoa Física) hosts filing IRPF cannot deduct building depreciation. Only legal entities (Pessoa Jurídica) under Lucro Real or Lucro Presumido may claim these deductions. Straight-line method is standard; accelerated depreciation is available for multi-shift operations.
Upon sale of a depreciated asset by a legal entity, the depreciated amount may be subject to recapture as taxable gain under Brazilian corporate income tax (IRPJ/CSLL) rules.
ISS – Imposto Sobre Serviços
Municipal Services Tax (ISS) on Short-Term Rentals
ISS is a municipal tax on services. Whether STR activity constitutes a 'service' subject to ISS depends on the municipality and how the activity is classified.
Brazil has over 5,500 municipalities, each with authority to levy ISS on services listed in Lei Complementar nº 116/2003. Short-term accommodation may be classified as a taxable service in some cities, particularly when operated as a business (CNPJ). Rates vary by municipality and service type.
Combined federal + municipal tax burden varies significantly by city, income level, and entity type.
Lei Complementar nº 116/2003 (ISS); Receita Federal do Brasil – gov.br/receitafederal
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| ISS (if applicable, Pessoa Jurídica) | Host/business entity registers with the municipality and remits ISS directly to city hall (Prefeitura). | ISS paid is a deductible expense for corporate income tax purposes; keep all guias de recolhimento (payment receipts). |
| IRPF (resident individual) | Host self-reports via annual IRPF return and monthly Carnê-Leão; Receita Federal collects. | Track all rental receipts and deductible expenses throughout the year; retain records for 5 years. |
| IRRF (non-resident) | Payer or platform withholds 15% at source before remitting to non-resident host. | Net amount received is after-tax; host should obtain comprovante de retenção for foreign tax credit claims in home country. |
ISS applicability to individual (CPF) STR hosts is legally debated in Brazil. Many municipalities target CNPJ-registered accommodation businesses. Consult a local contador or tax lawyer for your city's specific rules.
Platforms
How Airbnb & Other Platforms Handle Brazilian Tax
Platforms operating in Brazil are required to collect CPF/CNPJ from hosts and share income data with the Receita Federal do Brasil.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes – collects CPF/CNPJ and reports to RFB per Brazilian tax regulations | Partial – collects ISS in select municipalities where agreements exist | Annual earnings summary available in host dashboard; Nota Fiscal may be required separately |
| Booking.com | Yes – required to collect CPF/CNPJ under Brazilian law | Varies by municipality and agreement | Earnings statements available in extranet; host responsible for own tax filings |
| Vrbo / Expedia | Yes – subject to Brazilian tax data requirements | Generally no – host responsible for ISS where applicable | Annual payment summary available; host must self-report to RFB |
Using Multiple Platforms?
If you list on Airbnb, Booking.com, and other platforms simultaneously, you must aggregate all rental income from all sources when filing your IRPF return or corporate tax return. Each platform reports independently to the RFB, so under-reporting is easily detected. Keep separate records per platform and reconcile against your bank statements.
Brazilian Platform Reporting (IN RFB)
Brazil's Receita Federal has issued Instruções Normativas requiring digital platforms to report user income data. This is Brazil's equivalent of the OECD DAC7 framework. Platforms must collect and verify CPF/CNPJ and report annual payment totals to the RFB. Failure to provide your CPF/CNPJ to a platform may result in blocked payouts.
Airbnb Help – Brazil tax data requirements (airbnb.com/help/article/3991); Receita Federal do Brasil – gov.br/receitafederal
Illustrative P&L: Pessoa Física vs. Pessoa Jurídica (Lucro Presumido)
Example based on R$80,000 annual STR gross revenue. For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and For How Long
Brazilian tax law requires individuals to retain tax-related documents for 5 years; legal entities generally 5–10 years depending on the document type.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements (Airbnb, Booking.com, etc.) | 5 years | RFB can cross-reference platform reports against your IRPF return; discrepancies trigger assessments. |
| Receipts for deductible expenses (repairs, cleaning, management fees) | 5 years | Required to substantiate deductions if audited by Receita Federal. |
| Carnê-Leão monthly payment receipts (DARF) | 5 years | Proof of monthly IRPF payments; needed to reconcile with annual IRPF return. |
| IRRF comprovantes de retenção (non-residents) | 5 years | Evidence of Brazilian tax withheld; needed for foreign tax credit claims in your home country. |
| Property purchase documents, improvement invoices (Notas Fiscais) | Indefinitely (until 5 years after property sale) | Establishes cost basis for capital gains (ganho de capital) calculation on eventual sale. |
Brazil's Receita Federal has a 5-year statute of limitations (decadência/prescrição) for most tax assessments. Keep all records for at least 5 years from the filing date of the relevant return.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax advice. Brazilian tax law is complex and changes frequently. Always consult a qualified Brazilian contador (accountant) or tax lawyer (advogado tributarista) for advice specific to your situation. All figures are as of 2025 unless otherwise noted.
- Receita Federal do Brasil (RFB) – gov.br/receitafederal — Official Brazilian federal tax authority; source for IRPF rates, IRRF rules, Carnê-Leão, and platform reporting requirements.
- Lei nº 7.713/1988 – IRPF legislation — Governs Brazilian individual income tax, including rental income treatment for resident individuals.
- Decreto nº 3.000/1999 – Regulamento do Imposto de Renda (RIR) — Consolidated income tax regulations including withholding tax rules for non-residents.
- Lei Complementar nº 116/2003 – ISS — Federal framework law governing municipal services tax (ISS); sets 2%–5% rate band and list of taxable services.
- Airbnb Help Center – Brazil tax data requirements — Airbnb's official guidance on CPF/CNPJ collection and Brazilian tax compliance for hosts. airbnb.com/help/article/3991
- PwC Worldwide Tax Summaries – Brazil Corporate Deductions — Source for RFB depreciation rates (buildings 4%, machinery 10%, vehicles 20%). taxsummaries.pwc.com/brazil/corporate/deductions
- Expatfocus – Brazil Property Letting Guide — Source for non-resident flat 15% IRRF rate and 25% rate for low-tax jurisdictions. expatfocus.com/brazil/guide/brazil-property-letting
- Lei do Inquilinato – Lei nº 8.245/1991 — Brazilian tenancy law governing residential and short-term (up to 90 days) rental arrangements.
Questions
Frequently Asked Questions: STR Taxes in Brazil
Mr Props Team
Property & Short-Term Rental Tax specialists
Make Tax Season a Non-Event
Mr. Props tracks your STR income, expenses and remittances all year, so your Brazil filing is ready to file instead of reconstructed in a panic.
Join Hosts Running Smarter Portfolios
Monthly tactics on STR tax, pricing and operations — written for operators, not accountants.
No spam. Unsubscribe anytime.