Airbnb Rules in Brazil

Airbnb rules in Brazil sit on a three-layered system. Federal laws give strong protection for short-term rentals, but condominium regulations and city-level rules can tighten or even block such rentals in specific buildings or neighborhoods. For hosts, that mix of constitutional rights, tenancy law, condominium rules and municipal permits can feel confusing, yet it is exactly what decides whether your airbnb rentals are legal or exposed to fines and lawsuits.

Short-term rentals, known locally as aluguel por temporada, are recognized in Brazilian law as a valid way to rent properties for up to 90 days at a time. At the same time, Brazil’s Superior Court of Justice (STJ) has confirmed that condominium associations can restrict or prohibit seasonal rentals through digital platforms like Airbnb when the condominium agreements define the building as exclusively residential and owners approve the restriction in assembly.

What this really means is that operating vacation rentals in Brazil is less about one specific law and more about navigating overlapping regulations and knowing where local authorities or condominium residents can override your plans.

What this guide covers

This guide focuses on the legal and regulatory side of short-term rentals in Brazil. It covers:

• How the federal constitution, Civil Code and Tenancy Law classify seasonal rentals and property owners' rights

• The practical impact of key STJ court decisions on condominiums and digital platforms

• Tax obligations on rental income for residents and non-residents, including income tax and municipal ISS

• Typical municipal requirements in cities like São Paulo and Rio de Janeiro that may require registration or a specific permit for such rentals

• Insurance, safety equipment and basic guest safety guidelines

• A step-by-step compliance checklist for hosts using platforms like Airbnb

This is not a hosting tips article. It is a legal framework and compliance guide so you can ensure compliance under Brazilian law and avoid preventable legal challenges.

Who this is for

This guide is built for:

• Hosts using short-term rental platforms or managing multiple properties

• Property owners testing vacation rentals alongside long-term leases

• Foreigners residing in Brazil who receive rental income from urban buildings in major cities

• Property managers who rent properties on behalf of owners and must coordinate with condominium associations and local authorities

If you already host or are only thinking about listing, you will find concrete rules, examples and guidelines you can discuss with legal experts or accountants before you scale.

Why this matters

Brazil’s courts and municipalities are taking short-term rentals seriously. STJ rulings have confirmed that condominium associations can restrict or even ban Airbnb rentals when the condominium regulations define the building for residential purposes only and owners approve these restrictions in the convention or condominium rules.

At the same time, cities like São Paulo and Rio de Janeiro are studying or adopting specific regulations that require local registration, additional permits and clear authorization from condo boards before you offer paid hospitality to guests through digital platforms.Non compliance can lead to:

• Fines at the municipal level

• Court actions brought by condominium associations or other residents

• Tax penalties for undeclared rental income

• Forced suspension of listings and reputational damage

Understanding the applicable laws now gives you space to adapt your business model instead of reacting to court orders several months down the line.

What you’ll learn

By the end of this guide you will understand:

• How the federal constitution and tenancy law protect your right to rent properties and where those protections stop

• How seasonal rentals are defined in Law No. 8.245/1991 and the Civil Code and why that matters for Airbnb rentals

• How condominium regulations and condominium agreements can restrict such rentals, even when federal laws look favorable

• The main tax obligations that apply to rental income, from income tax to municipal ISS

• What safety equipment and insurance options hosts should consider to operate responsibly

• A practical step by step compliance flow you can use as a checklist in Brazil’s largest cities

Understanding Brazil’s Short-Term Rental Legal Framework

Brazil does not have a single “short-term rental law”. Instead, several layers of legislation work together:

• The Federal Constitution protects the constitutional right to property and free enterprise, subject to law and the social function of property.

• The Civil Code and Tenancy Law (Law No. 8245/1991) regulate leases of urban buildings, including seasonal rentals used for tourism and temporary stays.

• The Consumer Protection Code and specific law on the “right of regret” give guests powerful consumer rights for online bookings.

• Municipal regulations and zoning rules define where commercial activities and short-term accommodations may operate.

• Condominium conventions and bylaws set condominium rules that govern common areas, quiet hours and whether digital platforms can be used for short stays.

Constitutional rights and property owners rights

Article 5 of the Federal Constitution guarantees property rights and states that no one is obliged to do or not do something except by virtue of law. Property owners can, in principle, use and rent their units for residential purposes or seasonal rentals, as long as they respect Brazilian law and local laws.

The Civil Code reinforces this by allowing owners of condominium units to use, enjoy and dispose of their units as they wish, subject to the building’s destination and condominium regulations. When you rent properties for vacation rentals or other short-term stays, you are exercising those property owners rights, but always inside this legal framework.

Tenancy law and seasonal rentals

Brazil’s Tenancy Law creates a specific category for seasonal rentals, often called locação por temporada or seasonal rentals. These are leases of urban buildings for a fixed period of up to 90 days, usually linked to leisure, tourism, courses or temporary work.

Key points on tenancy law:

• Seasonal rentals are recognized as leases for residential purposes, even when guests stay only a few days.

• Law No. 8.245/1991 allows flexible pricing and payment conditions for such rentals.

• Many of the long term tenant protections do not apply in the same way, which gives hosts more flexibility on contract terms, provided the contract respects the Civil Code and consumer protection rules.

So from a federal law perspective, short-term rental platforms fit into an existing legal concept. The challenge begins when condominium regulations and municipal rules see such rentals as commercial activities rather than ordinary residential use.

Condominium regulations and STJ decisions

In 2021 and 2023, Brazil’s Superior Court of Justice analyzed disputes where condominium residents challenged airbnb rentals in buildings classified as exclusively residential. STJ held that:

• Condominium associations can set minimum stay limits or prohibit short-term rentals that function like hotel services if the condominium agreements define the building as exclusively residential.

• Short stays with high guest turnover through platforms like Airbnb can be treated as atypical contracts closer to paid hospitality services than standard residential leases.

• In those cases, condominium residents can vote to limit or prohibit these rentals to protect the building’s residential purposes.

For hosts, this creates a real constraint. Even if Brazilian law and the Tenancy Law recognize seasonal rentals, condominium associations and condominium residents can still block or restrict Airbnb rentals through valid condominium regulations, especially in high-demand urban buildings.

Legal Requirements and Compliance Obligations

Once you accept that Brazil’s framework is multi-layered, compliance comes down to four main areas: taxes, safety, condominium rules and municipal permits.

Tax obligations for Airbnb hosts

Rental income from Airbnb rentals and other short-term rental platforms is taxable in Brazil. The exact tax obligations depend on your residency status and whether you operate as an individual or as a company.

For Brazilian tax residents:

• Rental income is subject to personal income tax at progressive rates, generally from 0 to 27.5 percent, declared either monthly through the carnê leão system or in the annual return.

• If your rental income is relatively low, some thresholds may be exempt, but those limits are changing as part of broader income tax reform, so hosts should stay informed about current brackets.

For non-resident owners:

• Non-residents are generally taxed at 15 percent on rental income from properties located in Brazil, withheld at source or handled by an attorney in fact in Brazil.

• Non-resident owners usually must appoint a local representative who handles filing obligations and payments under Brazilian tax law.

Beyond income tax, most cities apply ISS (Imposto Sobre Serviços) on paid hospitality and related services, typically between 2 and 5 percent, although the tax reform now approved will gradually replace ISS and some other taxes with new consumption taxes (IBS and CBS) starting in 2026.

Hosts should also keep an eye on IPTU, the municipal property tax on urban buildings, which can increase where properties are used more intensively for commercial activities.

Given that Brazil is mid-transition to a new tax model and that legislative bodies continue to tweak the reform, the safest approach is to seek legal advice or professional advice from a local accountant before scaling short-term rentals.

Safety, renters’ insurance and host protection

There is still no specific federal law with unique safety rules just for short-term rentals, but hosts are expected to follow general building codes and safety standards that apply to residential properties. Typical expectations include:

• Basic safety equipment such as smoke detectors and fire extinguishers

• Secure locks, good lighting and clear emergency exits

• Clean, sanitary conditions and proper waste management

From an insurance perspective:

• Airbnb’s host damage protection and liability coverage can help, but they do not replace proper homeowner or renter’s insurance.

• Many policies treat intensive short-term rentals as commercial activities and exclude coverage unless you purchase specific endorsements.

For that reason, hosts should discuss the business model with insurers and consider dedicated renter’s insurance or homeowner coverage tailored to vacation rentals.

Condominium rules, explicit consent and municipal rules

In practice, most legal friction comes from condominiums and cities, not from federal laws.

Key points:

• Condominium agreements may require explicit consent from the board or a general assembly before you operate Airbnb rentals. In some condominiums, such rentals are outright prohibited.

• Even where such rentals are not banned, condominium associations may impose rules on guest registration, use of common areas, noise and the number of guests allowed in the unit.

• Cities like São Paulo and Rio de Janeiro are tightening rules around short-term rentals, often requiring registration, a specific permit or proof of condominium authorization before you can operate legally.

Because of this, hosts should treat condominium regulations and local laws as primary sources of risk. Federal protections are useful arguments in court, but in everyday operations, a single vote by a condo assembly or a new municipal ordinance can shut down paid hospitality in certain areas or buildings.

Step-by-Step: Setting Up a Compliant Airbnb in Brazil

Here is a practical process you can follow before listing a property on platforms like Airbnb or similar digital platforms.

Step 1: Confirm building and zoning rules

• Read the condominium convention and internal regulations carefully. Look for clauses that:

  • Classify the building as exclusively residential

  • Mention seasonal rentals or digital platforms

  • Restrict commercial activities or paid hospitality

• If rules are unclear, request written clarification from the condominium administrator or board.

• For houses or small condominiums, check zoning rules with the city to confirm that short-term rentals are allowed.

Step 2: Obtain clear authorization

Where necessary:

• Obtain written approval from the condominium association, recorded in meeting minutes, that your planned rentals are allowed.

• If you rent the unit yourself, get written consent from the landlord explicitly allowing seasonal rentals through short-term rental platforms.

Without clear authorization, you are operating in a gray zone that can quickly turn into legal challenges in court.

Step 3: Register and structure your tax obligations

• Decide whether you will host as an individual or through a company.

• For individuals, register for carnê leão if you are a resident and verify how to declare rental income.

• For non-residents, appoint a local representative to handle withholding, rental income tax and related filings.

• Confirm whether your city requires ISS registration for paid hospitality services.

Tax treatment overview

This table is a starting point only. Tax reform and local rules are in flux, so always check current rates and obligations.

Step 4: Install and document safety equipment

Before you accept guests, install:

• Smoke detectors in bedrooms and common areas

• At least one fire extinguisher, with up-to-date tags

• Clear signage for exits, plus visible address numbers for emergency services

Keep simple records of installations, test dates and any maintenance. If something goes wrong, you want to show that you acted responsibly.

Step 5: Set guest policies and house rules

Finally, create written guidelines that respect both condominium residents and local regulations:

• Maximum occupancy that respects condo rules and building capacity

• Quiet hours and house rules for visitors or parties

• Use of parking, pool, gym and other common areas

• Check in, ID requirements and how you handle guest data securely

Being proactive and actively engaging with other residents about your rules can help reduce tension and prevent formal complaints.

Common Challenges and How to Handle Them

Even careful hosts run into problems in Brazil. Here are some recurring issues and practical ways to respond.

1. Condominium bans and legal disputes

After the recent STJ decisions, more condominiums are trying to restrict Airbnb rentals or require additional permits for short stays.

What to do

• Before investing heavily, ask for the latest convention and assembly minutes to see where the debate stands.

• Where restrictions are unclear, seek legal advice from legal experts in condominium law.

• If you already operate, be transparent, share your guidelines and show neighbors that you manage guests responsibly.

2. Confusing municipal requirements

São Paulo, Rio de Janeiro and other large cities are experimenting with registration schemes, specific law proposals and pilot rules for short-term rentals.

What to do

• Check city hall websites for any specific regulations on short-term rentals or seasonal rentals.

• Confirm whether additional permits, registration numbers or reports are required in your district.

• Stay informed, since municipal rules can change quickly as cities balance housing, tourism and neighborhood complaints.

3. Complex tax obligations and reforms

Brazil’s tax system is already complex and current reforms aim to overhaul how services and goods are taxed over the next several years.

What to do

• Use simple accounting tools to track rental income, cleaning fees and expenses.

• Work with an accountant who understands rental income, ISS and future IBS/CBS rules.

• Review your situation annually, especially if you move from a few bookings to a significant volume of rentals.

4. Guest cancellations and the “right of regret”

Under the Consumer Protection Code’s right of regret, Brazilian guests have seven days from an online booking to cancel domestic reservations and get a full refund, as long as the stay does not begin within 24 hours of check in.

What to do

• Factor this into your pricing and occupancy planning.

• Make sure your listings and house rules are very clear, since you cannot contract around this consumer right.

• Monitor platform policies that implement this rule on your behalf.

Conclusion and Next Steps

Airbnb rules in Brazil are less about one strict national statute and more about how different layers of regulation interact. Federal laws, including the federal constitution, the Civil Code and the Tenancy Law, treat seasonal rentals as legitimate residential leases. At the same time, condominium associations, municipal regulations and evolving digital platform debates shape how easy or difficult it is to run vacation rentals in specific buildings or cities.

To operate responsibly:

• Start with your building’s condominium regulations and obtain clear authorization where needed.

• Map your tax obligations early so you treat rental income correctly and avoid surprises.

• Treat safety, renter’s insurance and guest communication as part of your compliance strategy, not as optional extras.

• Stay informed about new rules, from tax reform to potential data sharing requirements that organizations like the Brazilian Hotel Industry Association are actively debating with lawmakers.

That combination of legal awareness and practical safeguards is what helps hosts ensure compliance, protect property owners rights and keep operations sustainable even as regulations evolve.

Frequently Asked Questions

1. How do Brazilian banks and payment rules affect foreign hosts getting paid from Airbnb rentals?

If you’re a non-resident owner, Airbnb can still pay you to an overseas account, but Brazil’s own rules kick in when money is generated in the country. The rental income is considered Brazilian-sourced, so a local attorney-in-fact (often an accountant or lawyer) typically handles the tax side for you and may also receive the rent in a Brazilian bank account before transferring what’s left after taxes and fees. In practice, most foreign owners either:

• Set up a Brazilian bank account once they obtain a CPF and limited local documentation or

• Sign a formal mandate with a resident representative who collects rent, withholds tax and wires net amounts abroad. This adds cost, but it’s what makes it realistic to stay compliant without living in Brazil.

2. What kind of clauses should I expect to see in a condominium agreement that is friendly to short-term rentals?

A condo that is relatively friendly to vacation rentals usually doesn’t just say “Airbnb allowed.” Instead, you’ll often see things like:

• A clear statement that seasonal rentals are permitted as long as stays respect maximum occupancy and registration rules

• A rule that guests must provide ID and vehicle details before using common areas

• Quiet hours, party restrictions and trash-disposal rules that apply equally to guests and full-time residents

• Fines tied to specific behaviors (noise, misuse of pool or gym) rather than a blanket ban on platforms If you see this style of regulation – behavior-focused, rather than platform-focused – it’s usually a sign you can operate, provided you keep guests under control and follow the procedures exactly.

3. How do Brazilian “right of regret” rules interact with strict cancellation policies for big events like Carnival or New Year’s in Rio?

For major events, hosts often want non-refundable policies months in advance. The catch is that, for domestic bookings where both host and guest are considered Brazilian consumers, the seven-day right of regret still applies. Practically, that means:

• If a guest books months ahead, they can still cancel within seven days for a full refund, even if your listing shows a “no refund” rule

• If they book very close to check-in, the right of regret cuts off 24 hours before check-in, so last-minute event bookings become much more stable Experienced Brazil-based hosts often price event periods assuming that a certain number of early bookings will cancel within the regret window, then rely on higher last-minute pricing once that window has passed.

4. Are there any red flags that suggest a building is likely to clamp down on Airbnb rentals in the near future?

Yes and they usually show up before any formal ban is passed. Watch for:

• Meeting agendas that mention “safety,” “excessive circulation of strangers,” or “hotel-style activity”

• Repeated complaints in building WhatsApp groups about unknown people at the pool, lobby or garages

• Proposals to restrict use of common areas to “residents only” during weekends or holidays

• Requests for pre-approval of all visitors during high season dates If you’re seeing those signals, it’s smart to attend assemblies, propose clear guest rules and show data (for example, few complaints or no incidents tied to your unit). Staying invisible and silent in that phase is usually what leads to sudden, strict bans.

5. How should a host in Brazil prepare for an eventual shift toward mandatory data sharing between platforms and local authorities?

Even though Brazil doesn’t currently have a nationwide, real-time data-sharing requirement for short-term rentals, the global trend is heading that way. Good preparation looks like this:

• Keeping your own calendar, guest list and revenue records in a simple spreadsheet or PMS, not only inside platform dashboards

• Using consistent guest registration practices (ID checks, check-in forms) so you’re not scrambling if cities start asking for reporting

• Aligning your listing information with reality – number of guests, beds and address – so you don’t have to clean up dozens of mismatched listings later If municipalities or the federal government roll out a registry or automatic reporting tool, hosts with organized records can adapt smoothly, while non-organized operators often have to pause hosting while they reconstruct years of missing data.