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The New Taxation on Property Leasing and Sales by Individuals: Challenges and Strategies After the Tax Reform
1. A New Chapter in Real Estate Taxation The 2025 tax reform, implemented by Complementary Law No. 214, redesigned the foundations of taxation on goods and services in Brazil. Among its many changes, one of the most significant impacts falls on real estate leasing and sales transactions carried out by individuals — which, under certain circumstances, are now subject to the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS). Traditionally, property rent
João Paulo Goulart Clementino
Oct 225 min read
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