Airbnb Laws in Brazil

Airbnb Laws in Brazil

Brazil

Introduction
Introduction to Airbnb in Brazil

Brazil, a nation endowed with vivacious culture, breathtaking landscapes, alluring beaches and pulsating cities, serves as a delightful haven that captivates millions of travelers each year. An unmistakable aspect of Brazil's attractiveness hinges on its flourishing market for short-term rentals—a viable and increasingly popular accommodation choice. This sector, which beautifully merges the enchanting local Brazilian charm with the comforts of contemporary living, presents exciting opportunities for both tourists seeking authentic experiences and real estate investors aiming at lucrative prospects. This analysis delves into the effervescent world of Brazilian short-term rentals, contributing valuable insights on trends, growth patterns, market dynamics, regulatory climate, and more, that stakeholders should consider in unlocking the potential that Brazil's short-term rental industry harbors.

Overview

Brazil, a nation endowed with vivacious culture, breathtaking landscapes, alluring beaches and pulsating cities, serves as a delightful haven that captivates millions of travelers each year. An unmistakable aspect of Brazil's attractiveness hinges on its flourishing market for short-term rentals—a viable and increasingly popular accommodation choice. This sector, which beautifully merges the enchanting local Brazilian charm with the comforts of contemporary living, presents exciting opportunities for both tourists seeking authentic experiences and real estate investors aiming at lucrative prospects. This analysis delves into the effervescent world of Brazilian short-term rentals, contributing valuable insights on trends, growth patterns, market dynamics, regulatory climate, and more, that stakeholders should consider in unlocking the potential that Brazil's short-term rental industry harbors.

Property
Overview

Yes, in Brazil, there is a national association dedicated to short-term rental owners:

Associação Brasileira de Aluguel por Temporada (ABAT)

  • Purpose: ABAT provides resources, guidance, and advocacy for short-term rental owners across the country. The association works towards the regulation and development of vacation rentals in Brazil, ensuring that owners are well-represented and informed about industry standards and legal requirements.
  • Activities: ABAT engages in various initiatives, including:
    • Advocacy: Representing the interests of short-term rental owners in discussions with policymakers to shape fair regulations.
    • Education: Providing training and resources to help owners manage their properties effectively and in compliance with local laws.
    • Networking: Facilitating connections among property owners to share best practices and experiences.

By joining ABAT, short-term rental owners in Brazil can benefit from collective representation and access to valuable industry insights.

Property
Interested in learning more about this country? Please complete the form below.

Lodge Compliance may contact me about products and news. I understand I can change my preferences at any time per Lodge Compliance’s Privacy Policy.

Awesome! Your submission has been received!
Oops! Something went wrong while submitting the form.
short term rentals
What is Airbnb in Brazil?
What are short Term Rentals in the Country?

In Brazil, where Portuguese is the official language, the local term for short-term rentals is "aluguel por temporada," which translates to "seasonal rental" or "temporary rental." This term is widely used to refer to any property rented out for a short period, typically from a few days to several months, accommodating tourists and travelers who prefer a more flexible alternative to traditional hotels.

Is Subletting Legal?
Is Subletting Legal in Brazil?

In Brazil, tenants are generally prohibited from subletting their rented properties, including for short-term rentals, unless they have explicit written consent from the landlord. This restriction is outlined in the Brazilian Tenancy Law (Lei do Inquilinato), which mandates that tenants must obtain the landlord's permission before subletting the property.

Therefore, for a tenant to legally operate a short-term rental in their apartment in Brazil, they must:

  1. Obtain written consent from the landlord permitting subletting or short-term rentals.
  2. Ensure compliance with condominium regulations, confirming that short-term rentals are allowed within the building.

Failing to adhere to these requirements can lead to legal consequences, including eviction or financial penalties.

National Association for STR Owners
What is the maximum length of stay in Brazil?
What is the maximum length of stay?

In Brazil, while the Tenancy Law (Lei do Inquilinato) defines "aluguel por temporada" (short-term rentals) as up to 90 days, there's no national maximum stay limit. Local regulations or condominium rules, particularly in tourist areas like Rio de Janeiro, can impose stricter limits. Maximum stays are not generally determined by property type or guest number, but individual owners, condominium associations, or municipalities may set their own occupancy or duration rules. Checking local regulations and condominium bylaws is essential.

Is there any National Registration Requirement or Permit?

In Brazil, there is no national requirement for hosts to register their short-term rental properties with a central government database or to obtain a specific permit. However, hosts must comply with general rental property regulations under the Law of Tenancy (Lei do Inquilinato). Additionally, local municipalities may impose their own rules, and hosts might be required to pay applicable taxes, such as the Municipal Service Tax (ISS).

  1. Review local municipal regulations to ensure compliance with any specific requirements.
  2. Consult condominium association rules to confirm that short-term rentals are permitted within the building.
  3. Ensure payment of all applicable taxes, such as the Municipal Service Tax (ISS) and Property Tax on Urban Buildings.

By adhering to these guidelines, hosts can operate their short-term rentals legally and responsibly in Brazil.

Is there a need for Permission from Landlord/Local Council/Neighbors?

In Brazil, operating a short-term rental requires: 1) Written landlord consent (required by the Tenancy Law for tenants); 2) Compliance with condominium rules (which can legally prohibit such rentals); and 3) Adherence to local municipal regulations (which may include tax obligations like the ISS). No national registration or permit is generally required, but local rules must be checked.

Is Short-term rental Income taxable?

In Brazil, short-term rental income is subject to national and local taxes. Nationally, residents pay income tax (IRPF) at 0-27.5% progressive rates (with exemptions for income below BRL 1,903.98/month), while non-residents pay a flat 15%. Social contributions (PIS 1.65% and COFINS 7.6%) also apply. While Brazil lacks a unified VAT, indirect taxes like IPI and ICMS may apply. Locally, municipalities levy ISS (2-5% varying by location) and annual IPTU (property tax). Cities like Rio de Janeiro and São Paulo may have additional local taxes or fees.

Is there any National Tourism Fund or Tourist Tax?

Brazilian short-term rental hosts don't directly contribute to national tourism funds but must collect and remit taxes. These include Municipal Service Tax (ISS, 2-5% depending on the municipality) and Income Tax (IRPF, 0-27.5% progressive for residents, 15% flat for non-residents). Some platforms like Airbnb may collect/remit taxes in certain areas, but hosts should verify this locally and consult tax authorities or professionals for compliance.

Is there any Guest Registration and Reporting Requirement?

In Brazil, hosts of short-term rentals are not required to register or report guest information to national authorities, such as immigration or local police. However, it's essential for hosts to comply with local regulations, which may vary by municipality. Some local authorities might have specific requirements regarding guest information reporting. Therefore, hosts should consult local municipal regulations or seek legal advice to ensure full compliance with all applicable laws.

Is there any National Health and Safety Requirements?

In Brazil, there are no nationwide health and safety standards specifically tailored for short-term rental properties. However, property owners and hosts must adhere to general safety regulations applicable to all residential properties. Key considerations include:

  1. Building Codes and Structural Safety: Properties must comply with local building codes, ensuring structural integrity and safety. This includes proper electrical wiring, plumbing, and fire safety measures.
  2. Sanitation and Hygiene: Maintaining cleanliness and proper waste disposal is essential to prevent health hazards. Regular cleaning and sanitation of the property are recommended.
  3. Emergency Exits and Equipment: Properties should have accessible emergency exits and necessary safety equipment, such as fire extinguishers and smoke detectors.

While there isn't a specific national framework for short-term rentals, hosts should consult local municipal regulations, as some cities may have additional requirements. It's advisable to stay informed about any local ordinances or guidelines that pertain to short-term rental accommodations.

Is there any Platform Accountability Requirement?

In Brazil, online short-term rental platforms are not legally mandated to ensure listing compliance. However, they often have internal policies encouraging it. While platforms like Airbnb provide resources, they don't verify each listing. Hosts remain individually responsible for complying with local laws (zoning, taxes, safety), and non-compliance can lead to penalties or listing removal. Hosts should stay informed about local regulations and consult professionals for legal/tax advice.

Is there any Anti-Discrimination Law?

In Brazil, anti-discrimination laws ensure equal treatment in housing and accommodations, including short-term rentals.

The Federal Constitution of 1988 prohibits discrimination based on race, sex, color, origin, and other factors. Law No. 7,716/1989 criminalizes discriminatory practices based on race, ethnicity, religion, or national origin, while Law No. 13,146/2015 mandates accessibility and prohibits discrimination against individuals with disabilities.

Though no specific law targets discrimination in short-term rentals, these frameworks collectively require hosts to provide equal access and fair treatment for all guests, ensuring compliance with national anti-discrimination standards.

Is there any Data Sharing Requirements?

As of November 2024, Brazil does not have a national mandate requiring short-term rental platforms to share data with government authorities. However, discussions are underway to establish regulations for short-term rentals, which may include data-sharing requirements in the future. The Brazilian Hotel Industry Association (ABIH) has been actively engaging with legislative bodies regarding the taxation and regulation of digital platforms as part of ongoing tax reforms.

In contrast, the European Union has recently proposed regulations to enhance transparency in the short-term rental sector by requiring platforms to share data with public authorities, potentially setting a precedent for other regions.

Is there any National Insurance Requirement?

In Brazil, there is no national law requiring liability insurance for short-term rental properties. However, hosts should consider condominium regulations, as associations may mandate insurance, and local municipal requirements, which could include specific insurance obligations. Platforms like Airbnb may encourage or require hosts to obtain their own insurance for comprehensive coverage. While not legally mandatory, liability insurance is strongly recommended to protect against risks such as property damage or guest injuries.

Is there any National Zoning law/Cultural Heritage law?

In Brazil, regulations protecting culturally and historically significant areas from short-term rental impacts are primarily set at the municipal level. For example, Rio de Janeiro restricts rentals in historic districts to preserve cultural integrity, while Salvador's Pelourinho district limits short-term rentals to protect its heritage and prevent resident displacement.

Nationally, the National Institute of Historic and Artistic Heritage (IPHAN) collaborates with municipalities to safeguard cultural sites from tourism impacts. Hosts should consult local regulations and preservation authorities to ensure compliance and support heritage conservation while operating responsibly.

Is there any Environmental Regulations that affects STR?

As of November 2024, Brazil has no nationwide sustainability requirements specifically for short-term rentals. However, broader environmental regulations influence the sector:

  • National Policy on Climate Change (Law No. 12,187/2009): Encourages sustainable development and greenhouse gas reduction.
  • National Policy on Solid Waste (Law No. 12,305/2010): Mandates proper waste management and recycling.
  • National Policy on Energy Efficiency (Law No. 10,295/2001): Promotes energy-saving practices like using efficient appliances.

Voluntary initiatives, such as the Sustonica Certification and the Global Short-Term Rental Sustainability Research Project, support eco-friendly practices for vacation rentals.

Hosts are encouraged to implement sustainable measures, pursue certifications, and stay updated on regulations to align with Brazil's environmental goals and attract eco-conscious travelers.

Is there any National Tenant Protection Law?

In Brazil, the Tenancy Law (Law No. 8,245/1991) protects long-term tenants from eviction to convert properties into short-term rentals. Residential leases typically last 30 months and automatically renew indefinitely if not terminated. Eviction is only allowed under specific conditions, such as mutual agreement, legal violations, or personal use by the landlord, but not for conversion to short-term rentals. Additionally, tenants have the right of first refusal if the property is sold, ensuring housing stability and protecting tenant rights.

Is there any Reporting Requirements for Foreigners?

In Brazil, hotels and similar lodging establishments are required to report the presence of foreign guests to national immigration authorities.

This process involves the following steps:

  1. Completion of the National Guest Registration Form (FNRH):
    • Upon check-in, foreign guests must complete the Ficha Nacional de Registro de Hóspedes (FNRH), providing personal information such as full name, nationality, passport number, and duration of stay.
  2. Submission to the Federal Police:
    • The completed FNRH forms must be submitted to the Federal Police within 24 hours of the guest's check-in. This submission can be done electronically through the SNRHos system or manually at local Federal Police offices.
  3. Record Keeping:
    • Establishments are required to retain copies of the FNRH forms for a specified period, typically five years, to comply with potential audits or inspections.

These measures are designed to enhance national security and ensure compliance with immigration laws. Failure to adhere to these reporting requirements can result in penalties for the lodging establishment.

Is there any Digital Platform Regulation Compliance?

In Brazil, while short-term rental platforms aren't legally required to verify listing compliance, they often have internal policies encouraging it. Platforms like Airbnb offer resources but don't verify each listing. Hosts are individually responsible for complying with local laws (zoning, taxes, safety), with non-compliance potentially leading to penalties or listing removal. Hosts should stay informed about local regulations and consult legal/tax professionals.

Is there any Consumer Protection Law that affect STR?

In Brazil, short-term rental contracts are governed by the Civil Code (Law No. 10,406/2002) and the Consumer Protection Code (Law No. 8,078/1990) when tenants are considered consumers.

Landlords must provide clear and accurate information about the property and ensure it is safe and habitable during the rental period. Contracts must be fair and free from abusive clauses, with tenants protected from unfair disadvantages. The Consumer Protection Code also offers dispute resolution mechanisms through consumer agencies and courts, ensuring tenant rights and fair practices in the short-term rental market.

Is there any Law that applies to Non-resident Owners?

In Brazil, non-resident short-term rental property owners are subject to specific regulations:

Taxation: Non-residents are taxed at a flat rate of 15% on rental income from Brazilian properties. Capital gains tax, also at 15%, applies to profits from property sales.

Legal Representation: Non-residents must appoint a resident attorney-in-fact to handle tax obligations, including the payment of rental income tax.

Residency Requirements: While there are no residency requirements to own property in Brazil, compliance with tax laws and appointing a legal representative are mandatory.

Non-resident owners should consult legal or tax professionals to ensure full compliance and avoid penalties.

Is there any classification of STR in the country?

In Brazil, short-term rentals (STRs) are generally classified under the category of "seasonal rentals" (locação por temporada). This classification is defined by the Tenancy Law (Law No. 8,245/1991), which outlines the legal framework for property rentals in the country.

Key Characteristics of Seasonal Rentals:

  • Duration: Seasonal rentals are agreements with a maximum duration of 90 days. These contracts are typically used for temporary stays, such as vacations or short-term work assignments.
  • Purpose: The property is rented for a specific period, often related to leisure, tourism, or temporary professional engagements.
  • Contractual Terms: The terms of the lease, including rent amount and payment conditions, are agreed upon by the parties and must be explicitly stated in the contract.

It's important to note that while the Tenancy Law provides a general framework, municipal regulations may impose additional classifications or requirements for short-term rentals. For instance, some cities have introduced specific categories or licenses for properties rented through platforms like Airbnb. Therefore, property owners and managers should consult local regulations to ensure full compliance.

Are there Special National Event Regulations?

2.0 Flash Experimental. Might not work as expected.

During Brazilian national events/holidays, local authorities may implement additional public order and safety measures, including curfews (e.g., during Carnival), stricter noise restrictions, enhanced ID verification, and traffic/access controls. These measures are determined locally and vary by city/event. Consulting local government websites or publications is recommended.

Is there any Penalty for Violating National Rules?

In Brazil, non-compliance with short-term rental regulations can lead to penalties, including fines determined by municipal laws, legal actions such as court-ordered suspensions, operational disruptions, and potential damage to the property's reputation. Since regulations and penalties vary by city, hosts should consult local authorities, stay updated on policies, and ensure compliance with all requirements to avoid penalties and maintain successful operations.

Are there National Rules or Regulations Governing Short-Term Rentals in Brazil?
Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

In Brazil, there are no specific national laws exclusively governing short-term rentals. Regulations are primarily governed by the Civil Code, Tenancy Law (Law No. 8,245/1991), and municipal rules, which vary by city. Condominium associations may also impose restrictions, and Brazil’s courts have upheld their authority to prohibit short-term rentals if stated in bylaws.

Hosts should consult local authorities for zoning, licensing, and tax requirements, review condominium regulations, and stay informed about evolving policies to ensure compliance.

Is there any National Tax that affects short-term rental?

In Brazil, income earned from short-term rentals is subject to several national taxes

National Taxes:

  • Income Tax (Imposto de Renda Pessoa Física - IRPF):
    • Residents: Rental income is taxed at progressive rates from 0% to 27.5% based on total taxable income. Residents earning less than BRL 1,903.98 per month are exempt from income tax on rental income.
    • Non-Residents: Non-residents are subject to a flat tax rate of 15% on rental income.
  • Social Contributions (PIS and COFINS): These contributions apply to rental income, with rates under the non-cumulative regime at 1.65% for PIS and 7.6% for COFINS.
  • Value-Added Tax (VAT): Brazil does not have a unified VAT system but imposes various indirect taxes such as IPI (federal excise tax) and ICMS (state tax on goods and services), which may apply depending on the rental’s nature.

Exemptions and Progressive Taxation:

  • Income Tax Exemptions: Residents earning less than BRL 1,903.98 per month in rental income are exempt from income tax.
  • Progressive Tax Rates: For residents, income tax on rental income is progressive, with rates increasing based on total income.
permits, license
Are there any Permits, Licenses, or Registrations for Airbnb in Brazil?
Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

In Brazil, there is no national requirement for hosts to register their short-term rental properties with a central government database or to obtain a specific permit. However, hosts must comply with general rental property regulations under the Law of Tenancy (Lei do Inquilinato). Additionally, local municipalities may impose their own rules, and hosts might be required to pay applicable taxes, such as the Municipal Service Tax (ISS).

  1. Review local municipal regulations to ensure compliance with any specific requirements.
  2. Consult condominium association rules to confirm that short-term rentals are permitted within the building.
  3. Ensure payment of all applicable taxes, such as the Municipal Service Tax (ISS) and Property Tax on Urban Buildings.

By adhering to these guidelines, hosts can operate their short-term rentals legally and responsibly in Brazil.

Is there any National Association for Airbnb owners in Brazil?
Is there any National Association for STR owners in the Country?

Yes, in Brazil, there is a national association dedicated to short-term rental owners:

Associação Brasileira de Aluguel por Temporada (ABAT)

  • Purpose: ABAT provides resources, guidance, and advocacy for short-term rental owners across the country. The association works towards the regulation and development of vacation rentals in Brazil, ensuring that owners are well-represented and informed about industry standards and legal requirements.
  • Activities: ABAT engages in various initiatives, including:
    • Advocacy: Representing the interests of short-term rental owners in discussions with policymakers to shape fair regulations.
    • Education: Providing training and resources to help owners manage their properties effectively and in compliance with local laws.
    • Networking: Facilitating connections among property owners to share best practices and experiences.

By joining ABAT, short-term rental owners in Brazil can benefit from collective representation and access to valuable industry insights.

National Association for STR Owners

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

Stay Compliant with Ease

Access the tools you need to stay compliant and grow your lodging business effortlessly. With Lodge Compliance, navigating regulations has never been easier.

Get Access