Short-term rentals in Brazil: the temporada lease

The legal definition

Article 48 requires both elements: a purpose that depends on a limited time, and a contract term of 90 days at most. A lease for six months to a worker who is temporarily based in town does not meet the 90-day limit and is an ordinary lease with the 30-month rules of articles 46 and 47; see Brazil’s tenancy law. Renting one room also qualifies: the Receita Federal’s guidance says the law makes no distinction between renting the whole property or part of it.

For a furnished property the contract must list the furniture and utensils and their condition (article 48, single paragraph). Photographs attached to the contract help to prove it.

What is different from a normal lease

• Advance rent. Normally a landlord may not demand rent in advance (article 20) and doing so is a contravention (article 43, III). The temporada is the exception: the landlord may receive rent and charges “in one go and in advance” and may require any of the guarantees in article 37 (article 49); see rental guarantees. Only one guarantee type can be demanded.
• Fast exit. If the guest does not leave at the end, the landlord may ask for an urgent eviction order in 15 days, provided the action is filed within 30 days after the term ends and the landlord posts security of three months’ rent (article 59, paragraph 1, III); see eviction in Brazil.
• The 30-day trap. If the guest stays more than 30 days after the end without objection from the owner, the lease is presumed extended for an indefinite period, advance payment can no longer be demanded, and the owner can then end it only after 30 months from its start or on an article 47 ground (article 50). A host who tolerates a long overstay can thus turn a holiday let into a long lease.

Rules the federal Act does not settle

The Act defines the lease; it does not licence a business. Payotte did not read a federal rule registering hosts, and city rules on tourist lodging, noise or registration vary, so the owner should ask the city hall. Condominium conventions can also restrict lets; the rules are in the Civil Code and are covered in the condominium guide linked above. Platforms such as online booking sites are not named in the Act.

Income tax on holiday rent (2026)

The Receita Federal’s 2026 Q&A (question 209) says the amounts an individual receives for a temporada lease are taxable income subject to the monthly carnê-leão and to adjustment in the annual return. Points it lists:

• renting part of a property counts;
• the tax law does not distinguish short-term from long-term rent;
• the income is declared in the name of the owner or usufructuary, even if collected by a platform or an administrator;
• cleaning, parking and pet fees charged separately are taxable;
• a penalty received for ending the contract is taxable rent;
• compensation paid exclusively for repairs needed to restore the property is not taxable;
• commissions and expenses paid by the landlord to digital platforms are deductible from the base (question 207).

The calculation and the 2026 monthly reduction are in landlord income tax, the carnê-leão. For an owner living outside Brazil, the Receita says rent from a property in Brazil is taxed exclusively at source at 15 percent unless a tax treaty applies (25 percent for an owner in a jurisdiction on the Receita’s low-tax list), with the tax collected by the owner’s attorney-in-fact in Brazil (question 208); see non-resident rental income tax.

The new consumption taxes (IBS and CBS)

Under the Complementary Law 214/2025 as amended by LC 227/2026, a residential lease of up to 90 consecutive days by a person subject to the regular IBS/CBS regime is taxed under the hotel-services rules (article 253). An individual is in that regime only if, in the previous year, they had rental receipts above R$ 240,000 and rented more than three distinct properties (or exceeded that receipts limit by 20 percent in the current year; article 251). An owner of one or two holiday flats is therefore not in the regular regime on those figures. For how 2026 operates as a test year, see tax reform: IBS, CBS and real estate.

Which professional to consult

An accountant can run the monthly carnê-leão; a lawyer registered with the OAB can check the contract, the guarantee and the condominium rules (see the property lawyer page). A licensed broker or property administrator can manage guests and receipts (see the real estate broker page).