tourism
3.74 million international arrivals in Q1 2026
Brazil reached its best first quarter in its historical series with 3.74 million international arrivals across all modes.
Period: 2026 Q1
GATAVIA GLOBAL · Gatavia Brazil
Short-term rentals in Brazil
This section explains how short-term rental operates in Brazil and how to correctly separate the different legal, tax, and operational layers. The concrete answer depends on the type of property, the manner of exploitation, and the applicable rules in the case.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Brazil without confusing the different legal, tax, and operational layers. The concrete answer depends on the type of property, the method of exploitation, and the applicable rules. Specific and verified data are presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Brazil
Data, context and key indicators for the tourism market.
demand
International arrivals Q1 2026
International arrivals Q1 2026 Value: 3,740,000 arrivals Reference year: 2026 Scope: Brazil Interpretation: Record for the first quarter.
Period: 2026
tourism
+19,4 % year-on-year
2.33 million international arrivals by air
Foreign air arrivals in the first quarter of 2026 grew by 19.4% year-on-year.
Period: 2026 Q1
market
Seasonal rental: maximum 90 days
The Tenancy Law defines seasonal rental up to 90 days.
Period: 2026
market
STJ 07/05/2026 + Tema 1443 pendiente
The condominium is a critical filter in 2026
The jurisprudence of the STJ has reinforced the weight of residential use against atypical professionalized short-term stays.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
Seasonal rental for up to 90 days
Yes. Law 8.245 establishes a specific regime for up to 90 days.
Seasonal rental for up to 90 days Application: Temporary residential rentals Verified rule: Yes. Law 8.245 establishes a specific regime for up to 90 days. Conditions: Term not exceeding 90 days and purpose of temporary residency. Exceptions: A professionalized stay operation may receive another legal classification depending on its characteristics. Moment: Each contract. Legal reference: Law 8.245/1991, arts. 48-50
national
Seasonal rental: advance payment and guarantee are admissible
The law allows advance payment and demands a guarantee.
Seasonal rental: advance payment and guarantee are admissible Application: Seasonal lease <=90 days Verified rule: The law allows advance payment and demands a guarantee. Conditions: It must still be considered a seasonal lease and not a professional lodging service. Exceptions: It does not authorize multiple simultaneous guarantees when the leasing law prohibits it. Timing: Before entry. Legal reference: Law 8.245/1991 arts. 37 and 49
national
Seasonal rental: advance payment and guarantee are admissible
The law allows advance payment and demands a guarantee.
Seasonal rental: advance payment and guarantee are admissible Application: Seasonal lease <=90 days Verified rule: The law allows advance payment and demands a guarantee. Conditions: It must still be considered a seasonal lease and not a professional lodging service. Exceptions: It does not authorize multiple simultaneous guarantees when the leasing law prohibits it. Timing: Before entry. Legal reference: Law 8.245/1991 arts. 37 and 49
national
Atypical professionalized stay in residential condominium
High risk: the Second Section requires compatibility with the building's purpose and the approval of two-thirds to change it.
Atypical professionalized stay in residential condominium Application: Apartments in residential condominiums Verified rule: High risk: the Second Section requires compatibility with the building's purpose and the approval of two-thirds to change it. Conditions: Especially relevant when there is high turnover, professionalization, and atypical use. Exceptions: A genuine seasonal residential rental is not defined solely by using Airbnb; the nature depends on the actual operation. Moment: Before investing and before changing the model. Legal reference: REsp 2.121.055-MG, Second Section, 07/05/2026
national
Repetitive Theme 1443 of the STJ
The issue is still in jurisprudential consolidation.
Repetitive Theme 1443 of the STJ Application: Short-term rental in condominiums Verified rule: The issue is still in jurisprudential consolidation. Conditions: Applies to litigations with identical legal issues. Exceptions: The definitive result must be reviewed before publishing established doctrine in contracts or guides. Moment: Until repetitive sentence and subsequent updates. Legal reference: STJ Repetitive Theme 1443
national
Mandatory Cadastur for lodging establishments
Yes, for the formal lodging establishment.
Mandatory Cadastur for lodging establishments Application: Companies and providers operating as lodging establishments Verified rule: Yes, for the formal lodging establishment. Conditions: The operation must qualify as a lodging establishment according to tourism legislation. Exceptions: Simple seasonal rental should not be automatically equated to lodging establishment. Moment: Before operating as a lodging establishment. Legal reference: Law 11.771/2008; MTur Ordinance 38/2021
Short-term rental taxation
Carnê-Leão Control
Carnê-Leão Control
Alquiler PF: IPTU/tasas, condominio y cobro pueden reducir base si son carga del locador
Alquiler PF: IPTU/tasas, condominio y cobro pueden reducir base si son carga del locador
Taxation
IRPF on seasonal rental
27.5
2026: CBS 0,9% + IBS 0,1% como alíquotas de prueba
2026: CBS 0,9% + IBS 0,1% como alíquotas de prueba
1
Taxation
Platform commissions deductible in IRPF of rental
Taxation
Rental received by non-resident
15
Taxation
Threshold for individuals for IBS/CBS in leasing
Regulatory and market evolution
06/01/2026
Repetitive Theme 1443 of the STJ
The issue is still in jurisprudential consolidation.
05/07/2026
STJ 2026: the condominium can block professional short stays
The Second Section requires special caution when the building has a residential purpose and the operation is a professional atypical stay.
04/20/2026
FNRH Digital mandatory for lodging establishments from 20/04/2026
Formal lodging establishments must use the new digital form and be regularized in Cadastur.
04/17/2026
International arrivals Q1 2026
International arrivals Q1 2026 Value: 3,740,000 arrivals Reference year: 2026 Scope: Brazil Interpretation: Record for the first quarter.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Brazil
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
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08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Câmara dos Deputados
Câmara dos DeputadosCâmara dos Deputados
Câmara dos DeputadosMinistério da Fazenda / RFB / CGIBS
Ministério da Fazenda / RFB / CGIBSMinistério de Portos e Aeroportos / Embratur / MTur
Ministério de Portos e Aeroportos / Embratur / MTurMinistério de Portos e Aeroportos / Embratur / MTur
Brazil received 9.2 million international visitors in 2025Ministério de Portos e Aeroportos / Embratur / MTur
Ministério de Portos e Aeroportos / Embratur / MTurMinistério do Turismo
Ministério do TurismoMinistério do Turismo
Ministério do TurismoMinistério do Turismo
Ministério do TurismoMinistério do Turismo
Ministério do TurismoMinistério do Turismo
Ministério do TurismoMinistério do Turismo
Ministério do TurismoPresidência da República
Presidência da RepúblicaPresidência da República
Presidência da RepúblicaPresidência da República
Presidência da RepúblicaPresidência da República / Planalto
Law No. 8,245/1991 - seasonal rentalReceita Federal do Brasil
Receita Federal do BrasilReceita Federal do Brasil
Questions and Answers IRPF 2026 - Seasonal property rentalsReceita Federal do Brasil
Receita Federal do BrasilReceita Federal do Brasil
Receita Federal do BrasilReceita Federal do Brasil
Capital Income - seasonal rental through digital platformsReceita Federal do Brasil
Carnê-Leão — rental incomeReceita Federal do Brasil
Carnê-Leão — monthly payment deadlineReceita Federal do Brasil
Taxation of non-residentsReceita Federal do Brasil
Receita Federal do BrasilReceita Federal do Brasil
EFD-Reinf 2026 — rental and royalty paymentsReceita Federal do Brasil
Receita Federal do BrasilReceita Federal do Brasil
Receita Federal do BrasilSecretaria do Patrimônio da União
Secretaria do Patrimônio da UniãoSuperior Tribunal de Justiça
Informative 889 — short stay and two-thirds quorumSuperior Tribunal de Justiça - STJ
Superior Tribunal de Justiça - STJSuperior Tribunal de Justiça - STJ
Superior Tribunal de Justiça - STJPROFESSIONAL PDF GUIDE
Prefer to buy the guide only?
You can also purchase the country's PDF edition as a one-off purchase without an annual membership.
Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.