Starting in 2026, short-term rentals made through Airbnb, Booking, and other digital platforms may be classified as hospitality services and will be subject to IBS and CBS
The Tax Reform approved by the National Congress is expected to significantly change the taxation of income earned from rentals and short-term leases, especially those conducted through digital platforms such as Airbnb and Booking. Beginning in 2026, these operations may be considered as the provision of hospitality services, making them subject to the new Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), which will replace PIS, Cofins, and ISS.

According to tax attorney Eduardo Galvão, a partner at Granito Boneli Advogados, the goal is to equalize the tax treatment between digital platforms and the traditional hotel industry, reflecting the commercial nature of short-term rentals.
“The Reform begins to consider that properties offered for seasonal rental, with services such as cleaning and maintenance, qualify as hospitality activity. This means that the owner will no longer be taxed solely through Income Tax and will also begin to collect IBS and CBS,” he explains.

The new system also classifies individuals with three or more rented properties, or who earn more than R$240,000 per year from rentals, as service providers. In these cases, it will be necessary to set up as a legal entity or revise the current tax reporting model. “The risk is treating rental income as informal earnings and being surprised by a much higher tax burden than the current one,” warns Galvão.

According to the expert, this is the ideal time to review contracts, analyze the number of rented properties, and adopt asset planning strategies. Among the most common alternatives is the formation of family holding companies, which allow centralized management of assets, optimized taxation, and smoother succession processes.
“Tax Reform will bring a more transparent and integrated environment, but also a more rigorous one. Anticipating planning and understanding the impact of the new rules is essential for those who use real estate assets as a source of income,” Galvão concludes.