Short-term rental income is taxable in Brazil. Residents pay monthly income tax through the carnê-leão (progressive table, up to 27.5%). Non-residents generally pay 15% withholding on the income. Expenses such as condo fees and property tax paid by the owner reduce the taxable base.
Owners resident in Brazil
Rent received from individuals (including via platforms) is assessed in the following month’s carnê-leão, paid by DARF. Amounts flow into the annual return. Charges passed through to guests — and condo fees/property tax paid by the owner — can be deducted from the base, with receipts.
Non-resident owners
Rental income from property in Brazil is taxed at source, generally at 15%, collected through an attorney-in-fact in the country. If you live abroad and keep an earning property here, you need a local tax representative — plan that before operating.
Good practices that prevent problems
- Keep platform statements and receipts for every deductible expense.
- Separate cleaning fees merely passed through (not your income if only passed on).
- Hire an accountant — especially non-residents and multi-unit operators.
Frequently asked questions
Does Airbnb withhold the tax for me?
No. In Brazil, assessing and paying income tax on rental income is the landlord’s obligation, even when paid through a platform.
Can I deduct condo fees and property tax?
Yes — when borne by the owner, those amounts reduce the taxable rental base. Keep the receipts.
I live abroad: how do I pay?
Non-residents are taxed at source (general rule of 15%) and need an attorney-in-fact/tax representative in Brazil for the payment.
Informational content with general rules; not a substitute for advice from an accountant or tax lawyer. Rates and rules may change.