Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Brazil tax professional before filing.
Florianópolis, Brazil · Brazil · Short-term rental taxes
Short-Term Rental Taxes in Florianópolis, Brazil
Short term rental tax in Florianópolis: summer rent from Ilha da Magia guests goes through monthly carnê-leão and the DIRPF, with 2026 IRPF relief, no platform-collected lodging tax and new STJ condo rules.
The 30-Second Answer
- The short term rental tax in Florianópolis is federal income tax (IRPF) on the rent, from 0% up to 27.5% on the 2026 monthly table. Platforms do not collect any lodging tax for you.
- Summer is peak season, so expect big carnê-leão months. Each month's DARF is due by the last business day of the following month (January rent → by February 26, 2027), and the year is reconciled on the DIRPF.
- Lei 15.270/2025 zeroes IRPF on monthly taxable income up to R$5,000 from 2026. A host with a quiet winter and a busy summer may pay nothing in some months and 27.5% at the margin in others.
- Flats in condominiums need two-thirds approval from owners (STJ, May 2026). The binding Tema 1.443, led by a Santa Catarina case, will decide whether a 'residential use' clause alone can ban short stays.
Deductions
What Florianópolis Hosts Can Deduct
Individual hosts take only property taxes, condominium charges and rent-collection costs off the rent. A company can deduct the operating costs of a seasonal business.
For individuals, a cost only counts if it was exclusively yours as landlord. Platform host fees are not addressed by Receita, so confirm with your contador.
Filing Calendar
Key Dates & Filing Calendar
Florianópolis rent peaks in summer, so most tax falls due in the months right after the season.
Carnival and New Year stays often mean payment in advance, which art. 49 of the Lei do Inquilinato allows for seasonal rentals. Tax is due for the month you receive the money, not the month of the stay.
Receita Federal — Carnê-leão; EC 132/2023; STJ (May–June 2026)
Tax Treatment
Florianópolis Hosts: Stay an Individual or Open a CNPJ?
Seasonal island hosts usually stay individuals. A company makes sense for managers or owners of several units who want to deduct operating costs.
Individual — carnê-leão + DIRPF
Suits one or two seasonal units
- Rent is taxed month by month on the 2026 table (0–27.5%); months without bookings owe nothing.
- The 2026 reduction zeroes tax on monthly taxable income up to R$5,000 and on annual income up to R$60,000.
- Only IPTU, condominium charges and collection costs are deductible, so heavy cleaning and linen costs are not.
- No ISS and no IBS/CBS below the individual-landlord thresholds.
No ceiling; progressive rates apply
Company (CNPJ) running lodging
For managers and multi-unit owners
- Lodging services fall under ISS (LC 116 item 9.01) at a 2–5% municipal rate, with NFS-e invoicing.
- Simples Nacional is available up to R$4.8 million of gross revenue; operating costs such as cleaning and linen become business expenses.
- From 2027 CBS applies and IBS phases in from 2029, with short stays taxed like hotels (40% rate reduction).
- Company-held property can be depreciated only under actual-profit taxation, and a CNPJ adds accounting costs year-round, even in the off-season.
Simples Nacional: R$4.8 million gross revenue per year
Depreciation
Depreciation for Florianópolis Rentals
Salt air wears out furniture fast, but individuals cannot depreciate rental assets in Brazil. Only a company taxed on actual profit can.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Beach flat or house (individual) | Not deductible | Not on Receita's rental-deduction list |
| Furniture, linen & appliances (individual) | Not deductible | Replacements don't reduce carnê-leão |
| Building owned by a company | 25 years (4% a year) | RFB baseline; lucro real only |
| Company furniture & equipment | 10 years (10% a year) | No effect under Simples or presumed profit |
Useful-life rates follow Receita's standard company tables. Confirm them with your contador before claiming.
Individuals face no depreciation recapture. On sale, the capital gain is taxed at 15% up to R$5 million, with higher bands up to 22.5%.
Municipal Taxes
Florianópolis Lodging and Occupancy Taxes
Platforms collect no lodging or occupancy tax on Florianópolis vacation rental stays. For an individual host, the tax bill is essentially federal IRPF plus your own IPTU.
Airbnb's collect-and-remit list has no Brazilian location, so no guest tax is added at checkout. Municipal ISS applies to lodging only when a business provides hospedagem services. Before your first season, confirm any municipal registration or visitor-levy rules with the Secretaria Municipal da Fazenda.
Individual host: IRPF 0–27.5%; no platform-collected lodging tax
Airbnb Help 2509; LC 116/2003; Receita Federal
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Platform booking, individual owner | You pay IRPF via carnê-leão | No tax line to add to the guest price |
| Direct seasonal contract (art. 48) | You, via carnê-leão | Advance rent is income in the month received |
| Pousada or managed units via CNPJ | Company: ISS to the municipality; CBS from 2027 | NFS-e per stay and monthly municipal returns |
This page has not verified a Florianópolis-specific short-stay levy or licence at an official source. Check the Prefeitura before relying on 'none'.
Platforms
Airbnb, Booking.com and Vrbo in Florianópolis
No platform withholds IRPF or collects a lodging or occupancy tax on Florianópolis stays. Their payout reports are your raw material for carnê-leão.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Collects CPF/CNPJ for Brazilian tax compliance | No — no Brazilian location on its collect-and-remit list | Earnings dashboard: filter by payout month |
| Booking.com | Payout and invoice reports in the extranet | No Brazilian lodging tax collected | Monthly payout statements |
| Vrbo | Payout history in the owner dashboard | No Brazilian lodging tax collected | Export per payout date |
| Direct / WhatsApp bookings | Nobody reports for you | Not applicable | Keep a receipt for each Pix deposit |
Mixing platforms and direct guests?
Many island hosts combine Airbnb with repeat direct guests. Put all of it into carnê-leão by month of receipt. A deposit paid in November for a January stay is November income.
No DAC7 — Brazil's own data trail
DAC7 is an EU rule and does not apply in Brazil. Airbnb collects CPF/CNPJ data from anyone earning from a Brazilian property to meet Brazilian tax obligations. Treat every platform payout as visible to Receita Federal when you file the Airbnb tax in Florianópolis through carnê-leão.
Airbnb Help Center — articles 2509 and 3991
Worked Example — Seasonal Flat in Florianópolis, Individual Host
Illustrative only: 110 nights at R$550, mostly December–March, owner already in the 27.5% band from other income, no private use during let periods.
Record-Keeping
Stay Audit-Ready in Florianópolis
Keep season-by-season records for at least five years, since Receita can generally reassess within that window.
| Keep | How long | Why |
|---|---|---|
| Payout statements per platform and Pix receipts for direct guests | 5+ years | Backs the monthly figures in carnê-leão and the DIRPF |
| Seasonal contracts and inventories for furnished units | 5+ years | Art. 48 requires a furnished-unit inventory; it shows stays were seasonal |
| Condominium approval minutes and statements, IPTU slips | 5+ years | Deductions plus proof you may rent short-term |
| DARFs, carnê-leão records and DIRPF receipt | 5+ years | Proves timely monthly payment |
| Deed, ITBI and renovation invoices | Until 5 years after sale | Cost base for capital-gains tax (from 15%) |
Summer bunching is a classic mismatch risk. If your DIRPF shows rent only in the months it was paid out, make sure carnê-leão shows the same months.
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
Federal rules were checked against Receita Federal, Planalto and the STJ in September 2026. No Florianópolis municipal short-stay tax source was located. Confirm local obligations with the Secretaria Municipal da Fazenda and a Santa Catarina contador.
- Receita Federal — Carnê-leão — Monthly IRPF on income from individuals or abroad; DARF by the last business day of the next month. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/carne-leao
- Receita Federal — Carnê-leão rendimentos — Rental deductions: property taxes, condominium, collection costs. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/carne-leao/rendimentos
- Receita Federal — Tributação de 2026 — 2026 IRPF tables and the reduction mechanism. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026
- Lei 15.270/2025 — R$5,000 monthly and R$60,000 annual relief; minimum tax above R$600,000. https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/L15270.htm
- Lei do Inquilinato (Lei 8.245/1991), art. 48 — Seasonal rental up to 90 days. https://www.planalto.gov.br/ccivil_03/leis/l8245.htm
- STJ — Segunda Seção, 7 May 2026 — Two-thirds condo approval for platform short stays. https://www.stj.jus.br/sites/portalp/Paginas/Comunicacao/Noticias/2026/07052026-Oferta-de-imovel-em-plataformas-como-Airbnb-exige-aprovacao-do-condominio--define-Segunda-Secao.aspx
- STJ — Tema 1.443 affectation notice — Lead cases REsp 2.272.537/SC and 2.272.536/SP; national suspension. https://www.trf3.jus.br/documentos/nuge/DR/STJ/2026/Decisa_o-Tema_-1443-STJ.pdf
- EC 132/2023 and LC 116/2003 — IBS/CBS transition 2026–2033 (https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm); ISS item 9.01, 2–5% (https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp116.htm).
- Airbnb Help — articles 2509 and 3991 — No Brazilian collect-and-remit location; CPF/CNPJ collection. https://www.airbnb.com/help/article/2509
Questions
Florianópolis Short-Term Rental Tax FAQ
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