What is carnê-leão and when does a landlord need to pay it?

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.