Tax

In short: Yes — the landlord (or the agency on their behalf) is required to provide a rent receipt to the tenant, as mandated by the Tenancy Law (art. 22, VII). The receipt is proof of payment and protects both parties. When Regente manages the property, the payout statement replaces the individual receipt for the owner’s purposes.

Legal basis

Law 8,245/91, art. 22, item VII: it is the landlord’s obligation to “provide the tenant with an itemized receipt of amounts paid, with blanket receipts prohibited.”

A “blanket receipt” is not allowed — the receipt must specify the rent amount, the reference period, and charges paid.

What must appear on the receipt

• Full name of the landlord and tenant
• Property address
• Reference period (e.g., April 2026)
• Rent amount
• Itemized charges paid (condo fee, property tax, if applicable)
• Payment date
• Landlord’s signature (or the agency’s, on their behalf)

Is a digital receipt valid?

Yes — digitally signed electronic receipts are fully legally valid in Brazil. At Regente, system-generated payout statements replace the manual receipt — they include full itemization and are accepted by the Federal Revenue Service as proof of income.

Why the receipt matters to the owner

• Tax return: Regente’s payout statement proves rental income — necessary for correctly filling out the monthly self-assessed tax (carnê-leão) and the annual tax return
• Deductions: receipts prove deductible expenses (the agency’s fee, itemized in the statement)
• Legal protection: in the event of a payment dispute, receipts serve as documentary evidence

What if the tenant loses the receipt?

The landlord (or the agency) can issue a duplicate. At Regente, statements are archived in SILIM — the owner can request reissue for any period.

Penalty for not issuing a receipt

Refusing to issue a receipt is a breach of a legal obligation. The tenant can file a complaint with the consumer protection agency (PROCON) or bring a lawsuit — Regente, as manager, issues receipts automatically, eliminating this risk for the owner.

Related questions

• How do I report rental income on my tax return?
• What expenses can a landlord deduct from rental income tax?
• What is carnê-leão and when does a landlord need to pay it?
• What’s included in Regente’s rental management service?

Need payout statements for your tax return? Request them from the Regente team.

In short: Carnê-leão is Brazil’s monthly self-assessed income tax system for income received without withholding at the source — such as rent paid by an individual directly to the property owner. Payment is made via a DARF tax form, due by the last business day of the month following receipt.

Why is it called “carnê-leão”?

The name comes from the symbolism of the “lion” of the Federal Revenue Service — the “voluntary” monthly self-assessment a taxpayer makes when no company withholds the tax automatically. Unlike a salaried employee (whose employer withholds income tax at the source), someone who receives rent from an individual must self-assess.

When a landlord must use carnê-leão

• The tenant is an individual and pays rent directly to the landlord (with no agency involved)
• The tenant is an individual and pays the agency, but the agency does not withhold income tax at the source

When carnê-leão is NOT required

• The tenant is a company — the company withholds tax at the source before paying the landlord
• The agency withholds tax before the payout to the owner (check the contract)

How to pay carnê-leão

1. Access e-CAC (the Federal Revenue Service’s portal) at receita.fazenda.gov.br
2. Select “Carnê-Leão Web” — available for filling out and generating the DARF form
3. Enter the income received in the month (gross rent)
4. Record allowed deductions (property tax, condo fee, agency fee, insurance)
5. The system automatically calculates the tax based on the progressive table
6. Generate the DARF (code 0190) and pay by the last business day of the following month

2026 monthly progressive tax table

• Up to R$ 2,428.80 → exempt
• R$ 2,428.81 – R$ 2,826.65 → 7.5%
• R$ 2,826.66 – R$ 3,751.05 → 15%
• R$ 3,751.06 – R$ 4,664.68 → 22.5%
• Above R$ 4,664.68 → 27.5%

Expanded exemption (Law 15,270/2025): total monthly income up to R$ 5,000 has been exempt from income tax since 01/01/2026. Carnê-leão only generates tax owed if the sum of all income sources in the month exceeds that threshold.

What about the annual tax return?

Amounts entered in carnê-leão are automatically imported into the annual tax return (DIRPF). Tax already paid monthly is credited against the tax assessed annually — avoiding double payment or the need for a refund.

Related questions

• How do I report rental income on my tax return?
• Is rental income up to R$ 5,000 exempt from income tax in 2026?
• What expenses can a landlord deduct from rental income tax?
• When and how do I receive my rent payout?

Need help with documents for your tax return? Regente provides monthly statements.

In short: A landlord can deduct from gross rental income, in both carnê-leão and the annual tax return, expenses paid directly to maintain the rented property: property tax (IPTU), the regular condo fee, the agency’s management fee, and mandatory insurance. Every real deducted lowers the income tax base.

Deductions allowed by the Federal Revenue Service

1. Property tax (IPTU)

• Deductible when the landlord pays the property tax (and does not pass it on to the tenant by contract)
• Amount is prorated for the period the property was rented during the year

2. Regular condo fee

• Deductible when the landlord pays the regular fee (and does not pass it on to the tenant)
• Note: if the lease specifies the tenant pays it, the landlord cannot deduct it

3. Agency’s management / brokerage fee

• The percentage paid to Regente for management services is fully deductible
• Example: R$ 2,500 rent, 10% fee = R$ 250 deductible per month
• Keep the monthly payout statements issued by Regente as proof

4. Mandatory fire insurance

• Deductible when the landlord takes out and pays for the insurance
• Keep the policy and proof of payment

What is NOT deductible

• Renovations and improvements to the property (not rental-related expenses themselves)
• Extraordinary condo fee
• Furniture or equipment purchased for the property
• Expenses paid by the tenant (even if listed on the landlord’s invoice)

How to apply deductions in carnê-leão

1. Open Carnê-Leão Web in e-CAC
2. Enter the gross rent received in the month
3. Record each deduction separately in the “Deductions” field
4. The system automatically calculates the taxable base and tax owed

Practical calculation example

A landlord receives R$ 2,800/month from an individual tenant. They pay property tax (R$ 320/month), Regente’s 10% fee (R$ 280), and insurance of R$ 35/month.

• Gross rent: R$ 2,800
• (-) Property tax: R$ 320
• (-) Regente fee: R$ 280
• (-) Insurance: R$ 35
• Taxable base: R$ 2,165 → exempt (below R$ 2,428.80)
• Tax owed: R$ 0

Documents to keep

• Regente’s monthly payout statements (proving rent received and fees withheld)
• Paid property tax bills
• Fire insurance policy and receipts
• Condo invoices (if you pay them)

Related questions

• How do I report rental income on my tax return?
• What is carnê-leão and when does a landlord need to pay it?
• Is rental income up to R$ 5,000 exempt from income tax in 2026?
• How much does a real estate agency charge to manage my property?

Need Regente’s statements for your tax return? Request them from the team.

In short: Rent received from an individual is reported monthly via carnê-leão (the Federal Revenue Service’s self-assessment system) and consolidated in the annual tax return. Rent received through an agency (a company) follows source-withholding rules. In 2026, total monthly income up to R$ 5,000 is exempt under Law 15,270/2025.

Two scenarios: who pays the rent determines the path

Scenario 1 — Tenant pays the landlord directly (individual to individual)

The landlord is responsible for self-assessing income tax monthly via carnê-leão:

1. Access e-CAC (the Federal Revenue Service’s portal) and open “Carnê-Leão Web”
2. Enter the rent received in the month
3. Apply allowed deductions (property tax, regular condo fee, agency fee, insurance)
4. Calculate the tax using the progressive table
5. Pay the DARF (code 0190) by the last business day of the month following receipt

Scenario 2 — Rent received through an agency (a company forwards it to the individual landlord)

The agency may withhold income tax at the source before the payout. Check with Regente whether withholding applies — if it does, you report the gross amount as company-sourced income with tax already withheld. If not, you report and pay via carnê-leão or settle it in the annual return.

2026 monthly progressive tax table

• Up to R$ 2,428.80 → exempt
• R$ 2,428.81 to R$ 2,826.65 → 7.5% (deduction: R$ 182.16)
• R$ 2,826.66 to R$ 3,751.05 → 15% (deduction: R$ 394.16)
• R$ 3,751.06 to R$ 4,664.68 → 22.5% (deduction: R$ 675.49)
• Above R$ 4,664.68 → 27.5% (deduction: R$ 908.73)

New in 2026 (Law 15,270/2025): total monthly income up to R$ 5,000 is exempt. Between R$ 5,000.01 and R$ 7,350 there’s a progressive discount. This threshold considers all income sources combined.

On the annual tax return (DIRPF)

• Taxable income received from an individual: report the annual total rent + the tax already paid via carnê-leão
• Taxable income received from a company: report the annual total + tax withheld at the source by the agency
• Assets: report the property at its acquisition value (not market value)

Deductions that reduce the tax

• Property tax paid by the landlord
• Regular condo fee (if paid by the landlord)
• Management/brokerage fee paid to the agency
• Mandatory property insurance

Calculation example

A landlord in Itacorubi receives R$ 2,800/month in rent from an individual tenant. They pay R$ 350/month in property tax plus Regente’s fee of R$ 280 (10%).

• Gross rent: R$ 2,800
• (-) Property tax: R$ 350
• (-) Regente fee: R$ 280
• Taxable base: R$ 2,170 → exempt (below R$ 2,428.80)

No tax owed via carnê-leão in this case.

Related questions

• What is carnê-leão and when does a landlord need to pay it?
• Is rental income up to R$ 5,000 exempt from income tax in 2026?
• What expenses can a landlord deduct from rental income tax?
• When and how do I receive my rent payout?

Have questions about income tax and rental income? Consult an accountant — Regente can advise on the documents available for your tax return. Contact us.

In short: Since January 1, 2026, total monthly income up to R$5,000 is exempt from income tax (IR) under Law 15,270/2025. But note: the cap applies to the sum of all income sources — salary, rent, retirement — not just rental income alone. If total monthly income exceeds R$5,000, tax is calculated on the excess.

What changed with Law 15,270/2025

The law, enacted in November 2025, expanded the personal income tax (IRPF) exemption bracket and created a progressive discount mechanism:

• Up to R$5,000/month (total from all sources): exempt — no income tax due
• R$5,000.01 to R$7,350/month: progressive discount — you pay less, but not zero
• Above R$7,350/month: full progressive tax table (7.5% to 27.5%)

How to calculate whether you’re exempt

Add up all your monthly income sources:

• Salary or self-employment income (pró-labore)
• Rental income received
• Retirement or pension income
• Other taxable income

Practical examples

• Retiree, no salary, rent of R$2,800/month: total = R$2,800 → exempt
• Civil servant with salary of R$3,500 + rent of R$1,200: total = R$4,700 → exempt
• Professional with income of R$5,500 + rent of R$1,800: total = R$7,300 → progressive discount
• Business owner with income of R$8,000 + rent of R$2,000: total = R$10,000 → full progressive table

Even if exempt, do I still need to file a return?

The requirement to file an annual income tax return follows separate rules (annual gross income above a certain threshold, assets above R$800,000, etc.). Even if the rental income itself is tax-exempt, it must still be reported on your return if you’re required to file — either as exempt income or income subject to exclusive taxation, depending on the case.

Do deductions still apply?

Yes — even with the new exemption threshold, deductions (property tax/IPTU, condo fees, real estate agency fee) still apply when calculating the taxable base. They reduce taxable income, which can be decisive for anyone in the R$5,000–R$7,350 bracket (progressive discount).

Related questions

• How do I report rental income on my tax return?
• What is carnê-leão (monthly tax withholding) and when must the landlord pay it?
• What expenses can a landlord deduct from rental income tax?
• When and how do I receive my rent payout?

Have a question about your specific tax situation? Consult an accountant. Regente provides statements to support your tax filing.