Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Brazil tax professional before filing.
São Paulo, Brazil · Brazil · Short-term rental taxes
Short-Term Rental Taxes in São Paulo, Brazil
Short term rental taxes in São Paulo: pay IRPF monthly through carnê-leão, file the annual DIRPF, check the 2026 R$5,000 exemption, and know when condo approval or the HIS/HMP ban applies.
The 30-Second Answer
- Short term rental taxes in São Paulo are mainly federal: rent from guests is income for IRPF, taxed on the 2026 monthly table from 0% up to 27.5% (above R$4,664.68 a month).
- Pay monthly through carnê-leão: the DARF is due by the last business day of the month after you receive the rent, then everything is reconciled on the annual DIRPF (the 2026 return window closed May 29, 2026).
- New for 2026 (Lei 15.270/2025): monthly taxable income up to R$5,000 ends up with zero IRPF and there is a partial cut up to R$7,350; annual income up to R$60,000 is fully relieved on the 2027 return.
- São Paulo charges no per-night tourist tax, but short stays are banned in subsidised HIS/HMP units (Decreto 64.244/2025), and since May 2026 the STJ requires condo approval by two-thirds of owners.
Deductions
What You Can Deduct in São Paulo
Individuals renting out a São Paulo flat can take only a short, fixed list of costs off the rent. Operating through a company opens up normal business expenses.
Receita's list for rental income is property taxes, condominium charges and costs paid to collect or receive the rent, and only when you alone bore the cost. Whether platform host fees qualify is not spelled out; ask your contador.
Filing Calendar
Key Dates & Filing Calendar
Brazil's tax year is the calendar year. Carnê-leão is monthly; the DIRPF for 2026 income is filed in 2027.
Owe tax on the DIRPF? You can pay the balance in one go or split it into up to 8 monthly quotas of at least R$50 each. Carnê-leão payments made during the year are credited against the annual balance.
Receita Federal — Carnê-leão; IN RFB 2.312/2026 (via Agência Brasil); EC 132/2023; Decreto 64.244/2025
Tax Treatment
Renting as an Individual (CPF) or Through a Company (CNPJ)?
Most São Paulo hosts renting one or two flats stay as individuals under IRPF; a company only starts to pay off at scale, and the 2026–2033 consumption-tax transition changes the maths for businesses first.
Individual — IRPF via carnê-leão
The default for one or two São Paulo flats
- Rent from guests is taxed on the 2026 monthly table (0% up to 27.5%) and paid by DARF by the last business day of the following month.
- Deduct only IPTU, condominium charges and costs of collecting the rent; no depreciation, cleaning or furnishing write-offs.
- The 2026 reduction wipes out tax on monthly taxable income up to R$5,000; everything is reconciled on the annual DIRPF.
- Below the IBS/CBS individual thresholds, no consumption tax or ISS applies to your stays.
No ceiling; progressive rates apply
Company (CNPJ) — Simples Nacional or presumed profit
For multi-unit operators and serviced-apartment models
- Lodging services by a business fall under ISS item 9.01 (2–5%, rate set by the city), billed with NFS-e and a municipal CCM registration.
- Simples Nacional is open up to R$4.8 million of gross revenue a year; accounting, payroll and invoicing costs come with it.
- Company-owned buildings can be depreciated (4% a year baseline) only where profits are taxed on actual results.
- From 2027 the CBS applies and IBS phases in from 2029; short stays of up to 90 days follow the hotel regime with a 40% rate reduction.
Simples Nacional: R$4.8 million gross revenue per year
Depreciation
Depreciation for São Paulo Rentals
Individuals get no depreciation on rental income in Brazil. Depreciation only helps a company taxed on actual profit.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Apartment (individual owner) | Not deductible | Not on Receita's list of rental deductions |
| Furniture & appliances (individual) | Not deductible | Replacing a sofa or fridge does not reduce carnê-leão tax |
| Building owned by a company | 25 years (4% a year) | RFB baseline table; relevant under actual-profit (lucro real) taxation |
| Company furniture & equipment | 10 years (10% a year) | RFB baseline; not relevant under Simples or presumed profit |
Rates are Receita's standard useful-life baselines for companies. Presumed-profit and Simples companies are taxed on revenue, so depreciation does not lower their tax.
Brazil has no depreciation recapture for individuals. When you sell, the gain over your cost base is taxed at 15% up to R$5 million, rising in bands to 22.5% above R$30 million.
Municipal Taxes
São Paulo Lodging, Occupancy and Service Taxes
São Paulo has no hotel-occupancy or lodging tax on guests. The municipal layer only reaches you if you run the rentals as a lodging business.
The city's taxes are IPTU, ITBI, ISS and fees such as the waste fee. None is charged per night on a vacation rental guest. As an individual you pay IPTU on the flat and federal IRPF on the rent. ISS only applies to a business providing hospedagem services, which needs a CCM registration.
Individual host: IRPF only (0–27.5%), no city lodging tax
Prefeitura de São Paulo — Secretaria Municipal da Fazenda (ISS); LC 116/2003
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb, Booking.com or Vrbo booking (individual owner) | You. Platforms don't collect any Brazilian tax; you pay IRPF via carnê-leão | Record each payout in the month received; no guest tax line on the invoice |
| Direct booking paid by Pix | You, via carnê-leão | Same monthly treatment; keep a receipt per stay |
| Serviced flat run by a company (CNPJ) | The company issues NFS-e and pays ISS to the Prefeitura | Needs CCM registration and monthly ISS; IBS/CBS from 2027 |
The Câmara Municipal is still debating PL 232/2017 on bed-and-breakfast lodging, which is not yet law. Check the Prefeitura's ISS pages if you operate through a company.
Platforms
Airbnb, Booking.com and Vrbo in São Paulo
No platform collects a lodging tax in São Paulo, because the city does not levy one. Every real of rent you receive is yours to declare in carnê-leão.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Collects your CPF/CNPJ under Brazilian tax rules; payouts pause if you don't provide it | No — Airbnb lists no Brazilian collect-and-remit location | Use the earnings dashboard to total monthly payouts for carnê-leão |
| Booking.com | Payouts appear in your extranet finance reports | No city lodging tax exists for it to collect | Download monthly payout statements |
| Vrbo | Payout history in the owner account | No city lodging tax exists for it to collect | Export payouts per month |
| Direct bookings (Pix / transfer) | Nobody reports for you, but guests' Pix transfers leave a bank trail | Not applicable | Keep your own booking ledger and receipts |
Listing on several platforms?
Add up rent from every platform and every direct booking, month by month, and enter it in carnê-leão under the month you received it. Use the payout date, not the check-in date, and keep each platform's statement to back up the figures.
Brazil is outside DAC7 — but your CPF is on file
The EU's DAC7 platform-reporting rules do not apply in Brazil. Airbnb still collects your CPF or CNPJ to meet Brazilian tax obligations, so assume Receita Federal can match platform data to your DIRPF. The Airbnb tax in São Paulo is simply IRPF you calculate and pay yourself.
Airbnb Help Center — articles 2509 and 3991
Worked Example — One Flat in São Paulo, Individual Host
Illustrative only: 150 nights at R$400, host already in the 27.5% band from a salary, no private use. Carnê-leão is paid monthly on the rent; the annual DIRPF settles the balance.
Record-Keeping
Stay Audit-Ready in São Paulo
Receita Federal can generally reassess a year within five years. Keep São Paulo booking and expense records at least that long.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements and Pix/bank receipts | 5+ years | Proves the monthly rent entered in carnê-leão and on the DIRPF |
| Condominium statements and IPTU slips (carnê) | 5+ years | The main deductions an individual can claim; the cost must have been solely yours |
| Agent/manager contract and commission invoices | 5+ years | Supports the 'cost to collect the rent' deduction |
| Carnê-leão records, DARF receipts and DIRPF receipt (recibo de entrega) | 5+ years | Shows each month was paid on time; late DARFs carry fines and interest |
| Purchase deed (escritura), ITBI and improvement invoices | Until 5 years after you sell | Sets your cost base for the 15%+ capital-gains tax on sale |
Receita cross-checks platform and banking data. Declare direct Pix bookings too, not only platform payouts, and keep the condominium's short-stay approval on file.
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
Figures checked against Receita Federal, Planalto (federal legislation), the STJ and the Prefeitura de São Paulo in September 2026. The IBS/CBS rules for short stays are still being regulated. Confirm your case with a São Paulo contador.
- Receita Federal — Carnê-leão — Who pays, income received from individuals or abroad, DARF due by the last business day of the following month. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/carne-leao
- Receita Federal — Carnê-leão rendimentos (aluguéis) — Deductible rental expenses: property taxes, condominium, costs of collecting rent. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/carne-leao/rendimentos
- Receita Federal — Tributação de 2026 — 2026 monthly and annual IRPF tables and the Lei 15.270 reduction. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026
- Lei 15.270/2025 (Planalto) — R$5,000 monthly / R$60,000 annual reduction, minimum tax above R$600,000. https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/L15270.htm
- Lei 8.245/1991 — Lei do Inquilinato, arts. 48–50 — Locação para temporada up to 90 days. https://www.planalto.gov.br/ccivil_03/leis/l8245.htm
- STJ — Condo approval for platform short stays (7 May 2026) — Segunda Seção, REsp 2.121.055; Tema 1.443 pending. 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
- Prefeitura de São Paulo — Decreto 64.244/2025 (HIS/HMP) — Short-term rental is not housing provision in HIS/HMP units. https://legislacao.prefeitura.sp.gov.br/leis/decreto-64244-de-28-de-maio-de-2025
- Emenda Constitucional 132/2023 — transition rules — CBS/IBS test year 2026, CBS 2027, ISS phase-out 2029–2033. https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm
- Airbnb Help — collect-and-remit locations; Brazil tax data — No Brazilian location listed (https://www.airbnb.com/help/article/2509); CPF/CNPJ collection (https://www.airbnb.com/help/article/3991).
Questions
São Paulo Short-Term Rental Tax FAQ
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