Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Brazil tax professional before filing.
Ubatuba, Brazil · Brazil · Short-term rental taxes
Short-Term Rental Taxes in Ubatuba, Brazil
Short term rental taxes in Ubatuba: IRPF on beach-house rent via monthly carnê-leão and the DIRPF, the 2026 relief, and why the TPA environmental fee is paid by guests' vehicles, not by you.
The 30-Second Answer
- Short term rental taxes in Ubatuba come down to federal IRPF on your rent (0% to 27.5% on the 2026 monthly table), paid through carnê-leão by the last business day of the month after you receive it.
- Ubatuba's Taxa de Preservação Ambiental (TPA) is a daily charge on vehicles entering the city: R$13.86 per day for a car in 2026. It is read by plate cameras and paid by the driver. Hosts don't collect or remit it.
- Lei 15.270/2025 means monthly taxable income up to R$5,000 carries zero IRPF from 2026, which helps owners who only let the house in summer and on holiday weekends.
- Houses in condomínios need owner approval for platform stays (STJ, May 2026: two-thirds). The 90-day limit of the Lei do Inquilinato defines a seasonal rental.
Deductions
What Ubatuba Hosts Can Deduct
Individual owners deduct only property taxes, condominium charges and rent-collection costs. The running costs of a beach house count only inside a company.
A cost only counts for an individual if the landlord alone bore it. Whether platform fees count as a collection cost isn't defined by Receita, so ask your contador.
Filing Calendar
Key Dates & Filing Calendar
Ubatuba rent is lumpy: summer, Carnival and long weekends. Tax follows the month you receive the money.
If a guest pays for a December stay in October, that rent goes into October's carnê-leão, not December's.
Receita Federal — Carnê-leão; ECO Ubatuba / Prefeitura de Ubatuba (TPA)
Tax Treatment
Ubatuba Beach House: Individual Owner or Pousada-Style Company?
Letting a family beach house in season is almost always done as an individual. Running several chalets or a pousada is a business with ISS and, from 2027, CBS.
Individual owner — carnê-leão
Weekend and summer letting of your own house
- Tax only in months you receive rent, at 0–27.5% on the 2026 monthly table.
- The 2026 reduction clears tax on monthly taxable income up to R$5,000 and annual income up to R$60,000.
- Deduct IPTU, condominium charges and rent-collection costs; caretaker wages, pool and cleaning costs don't count.
- No ISS, no lodging tax and no TPA to collect; the TPA is billed to guests' vehicles.
No ceiling; progressive rates apply
Company (CNPJ) — chalets or pousada
When hospitality becomes a business
- Lodging services are subject to ISS (LC 116 item 9.01) at the municipal rate within the 2–5% national band.
- Simples Nacional is available up to R$4.8 million of revenue; staff, cleaning and maintenance become deductible business costs.
- CBS from 2027 and IBS from 2029, with short stays taxed under the hotel regime at a 40% rate reduction.
- Company-held buildings can be depreciated only under actual-profit taxation.
Simples Nacional: R$4.8 million gross revenue per year
Depreciation
Depreciation for Ubatuba Rentals
An individual owner can't depreciate the house, furniture or pool equipment against rent. Only a company taxed on actual profit can.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Beach house (individual owner) | Not deductible | Not on Receita's rental-deduction list |
| Furniture, pool pump & appliances (individual) | Not deductible | Replacement costs don't reduce carnê-leão |
| Chalets/buildings owned by a company | 25 years (4% a year) | RFB baseline; actual-profit (lucro real) only |
| Company furniture & equipment | 10 years (10% a year) | No effect under Simples or presumed profit |
Company rates follow Receita's standard useful-life baselines. Confirm them with a contador.
No depreciation recapture for individuals. When you sell the house, the gain is taxed at 15% up to R$5 million, with higher bands up to 22.5%.
Municipal Taxes
Ubatuba Lodging Tax, Occupancy and the TPA
Ubatuba has no per-night lodging or occupancy tax on vacation rental guests. Its visitor charge is the TPA, a daily fee on vehicles paid by the driver.
The TPA was created by Lei Complementar 09/2018 to fund environmental protection. Cameras at the city entrances read plates, and the vehicle owner pays per 24 hours, with no tollbooths. The law gives hosts, hotels and pousadas no collection duty. For an individual host, the city layer is your IPTU. ISS applies only to businesses providing lodging.
Individual host: IRPF only; TPA is paid by guests' vehicles
Prefeitura de Ubatuba — LC 09/2018 and Decreto 8.949/2025; ECO Ubatuba
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| TPA — guest arrives by car | The driver pays R$13.86 per 24h (2026) within 30 days of leaving; you collect nothing | No entry in your books; warn guests in your house rules |
| TPA — other vehicles | Driver: motorcycle R$3.72, pickup/van R$20.78, excursion van R$41.56 per day | Groups arriving by van pay more; exempt if registered in nearby cities |
| Platform or direct booking (individual) | You pay IRPF via carnê-leão | No lodging tax line; declare the rent by month received |
TPA values are updated by decree each year. The 2026 figures come from Decreto 8.949/2025. Vehicles staying under 4 hours, or registered in Ubatuba and neighbouring cities, are exempt.
Platforms
Airbnb, Booking.com and Vrbo in Ubatuba
Platforms collect neither a lodging tax nor the TPA in Ubatuba. You declare the payouts; guests settle the vehicle fee themselves.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Collects your CPF/CNPJ for Brazilian tax compliance | No — no Brazilian collect-and-remit location; TPA is billed to the vehicle | Earnings dashboard by payout month |
| Booking.com | Payout reports in the extranet | No lodging tax or TPA collected | Monthly payout statements |
| Vrbo | Owner dashboard payout history | No lodging tax or TPA collected | Export payouts by month |
| Direct bookings (repeat families) | Nobody reports for you | Not applicable | Keep Pix receipts and a simple ledger |
Airbnb plus word-of-mouth guests?
Many Ubatuba houses are let to returning families outside the platforms. Add direct Pix rent to platform payouts in each month's carnê-leão, and keep the seasonal contract for each stay.
Not DAC7 — Brazilian CPF data instead
The EU's DAC7 doesn't reach Brazil. Airbnb still collects CPF/CNPJ from anyone earning from a property in Brazil, so declare every payout. The Airbnb tax in Ubatuba is IRPF, not a platform-collected levy.
Airbnb Help Center — articles 2509 and 3991
Worked Example — Ubatuba Beach House, Individual Owner
Illustrative only: 80 nights at R$700 (summer and holiday weekends), owner already in the 27.5% band from a salary, house in a gated condominium.
Record-Keeping
Stay Audit-Ready in Ubatuba
Keep beach-house letting records for at least five years. Receita can generally reassess within that period.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements and Pix receipts | 5+ years | Backs carnê-leão and the DIRPF month by month |
| Seasonal contracts and furnished-house inventory | 5+ years | Lei 8.245 art. 48 requires the inventory; shows stays of ≤ 90 days |
| IPTU slips and condominium statements | 5+ years | Your main deductible costs |
| Agent contract and commission receipts | 5+ years | Supports the rent-collection cost deduction |
| Deed, ITBI and improvement invoices | Until 5 years after sale | Cost base for capital-gains tax on sale |
Your own TPA exemption as an owner (up to 3 vehicles per property) is a registration with the TPA operator. It isn't a tax record, but keep it current so your family isn't billed.
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
TPA figures come from the Prefeitura de Ubatuba (LC 09/2018, Decreto 8.949/2025) and the TPA operator. Federal rules come from Receita Federal, Planalto and the STJ, checked in September 2026. TPA rates are updated each year.
- Prefeitura de Ubatuba — Lei Complementar 09/2018 (TPA) — Vehicle-based environmental fee and exemptions. https://www.ubatuba.sp.gov.br/diariooficial/lei-complementar_2018_9/
- Prefeitura de Ubatuba — Decreto 8.949/2025 — 2026 TPA daily values per vehicle type. https://www.ubatuba.sp.gov.br/diariooficial/decreto_8949_de_2025/
- ECO Ubatuba (TPA operator) — Plate readers, 30-day payment window, exemption registration. https://www.ecoubatuba.com.br/
- Receita Federal — Carnê-leão and rental deductions — https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/carne-leao ; 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 reduction. https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026
- Lei 15.270/2025 — 2026 IRPF relief up to R$5,000/month. https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/L15270.htm
- Lei 8.245/1991 and STJ (7 May 2026) — Seasonal rental ≤ 90 days (https://www.planalto.gov.br/ccivil_03/leis/l8245.htm); condo approval (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).
- EC 132/2023 and LC 116/2003 — IBS/CBS transition (https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm); ISS on lodging (https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp116.htm).
- Airbnb Help — article 2509 — No Brazilian collect-and-remit location. https://www.airbnb.com/help/article/2509
Questions
Ubatuba Short-Term Rental Tax FAQ
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