If you own a beachfront apartment in Florianópolis and rent it through Airbnb or Booking, the Tax Reform changes the rules of the game. Not immediately — effective billing does not start in 2026 — but the regulatory framework is already drawn.
Complementary Law 214/2025 treats rental contracts of up to 90 days as a hotel service. This is not interpretation: it is written in article 278 of the legal text, which expressly includes “furnished residential property” in the definition of hospitality.
1. What Changed for Short-Term Renters in Florianópolis
Contracts of Up to 90 Days = Hospitality Under LC 214/2025
The major conceptual change is in article 253 combined with article 278 of LC 214/2025: rental contracts for a residential real estate property with a term equal to or less than 90 consecutive days are taxed as a hotel service.
Article 278 defines hotel service as “provision of temporary accommodation” in a furnished residential property. There is no interpretive ambiguity here — the rule was written to include exactly this business model.
2. The Difference Between Short-Term and Long-Term Rental in Taxation
Long-term residential rental: 70% reduction, effective rate ~8.4%
LC 214/2025 grants, in article 261, a 70% reduction in IBS and CBS rates for real estate property rental. With estimated standard rate of 28%: 28% × 30% = 8.4% effective rate.
Short-term rental/hospitality: 40% reduction, effective rate ~16.8%
For contracts of up to 90 days — the Airbnb model — the reduction falls to 40%: 28% × 60% = 16.8% effective rate. The social reduction of R$ 600 does not apply to short-term rentals.
Total Individual Tax Burden in Short-Term Rental: Up to ~44% (Maximum Scenario)
When IBS+CBS (~16.8%) accumulates with Individual Income Tax (up to 27.5%), it reaches the figure that circulated in the press: up to 44% total tax burden. This is the maximum scenario, in the full system starting in 2033.
| Type of Rental | IBS/CBS Reduction | Effective Rate (2033) | Total Estimated Burden with Individual Income Tax |
| Long-term residential (>90 days) | 70% | ~8.4% | Up to ~35.9% |
| Short-term / Airbnb (≤90 days) | 40% | ~16.8% | Up to ~44% |
3. Who Is Affected and When
The Criterion Is Cumulative — and More Restrictive Than It Seems
The new taxation by IBS and CBS does not apply to every owner who rents short-term. Article 251, Paragraph 1, Item I requires two simultaneous requirements:
- More than 3 distinct properties rented at the same time
- Gross annual revenue above R$ 240,000
In Florianópolis, high-end beachfront properties frequently generate revenue above R$ 20,000 per month during high season. Anyone with 4 or more properties of this profile almost certainly exceeds both thresholds.
2026 Is a Test Phase — Effective Billing Starts in 2027
In 2026: symbolic rates (0.1% IBS + 0.9% CBS), informational only. No real billing.
In 2027-2028: CBS at rate close to the reference (~8.8%). IBS still at 0.1%.
In 2033: full system.
4. Florianópolis: The Local Context
Florianópolis combines characteristics that make the new taxation especially relevant: high concentration of short-term rental properties on beaches (Jurerê Internacional, Ingleses, Campeche, Lagoa da Conceição), elevated average ticket (high-end properties frequently exceed R$ 15,000 to R$ 25,000 per month in high season) and investor profile that combines primary residence with 3 to 6 short-term rental properties.
5. What Short-Term Rental Owners in FLN Can Do
Evaluate Conversion to Long-Term Residential Rental
The difference in tax burden between short-term (~16.8% IBS/CBS) and long-term residential (~8.4%) is exactly double. For properties with high vacancy outside high season, conversion can make mathematical sense as early as 2027.
Professional Management as an Optimization Factor
Administration and intermediation fees paid to the real estate agency are deductible from Individual Income Tax for the property owner, reducing the Individual Income Tax calculation base.
Evaluate Corporation Structure With Specialized Accountant
| Structure | Income Tax (IR) or Corporate Income Tax (IRPJ) | IBS/CBS | Total Estimated (2033) |
| Individual — Short-term | Up to 27.5% | ~16.8% | Up to ~44% |
| Corporation (Assumed Profit) — Short-term | 10-14% | ~16.8% | ~27-31% |
Simples Nacional (Simplified Taxation Regime) is expressly forbidden for rental of own properties. Consult a specialized accountant in real estate before any decision.
6. Frequently Asked Questions
Will Airbnb be taxed by the tax reform?
Yes, but only for owners who meet two cumulative criteria: more than 3 properties rented and annual revenue above R$ 240,000. LC 214/2025 classifies contracts of up to 90 days as a hotel service. Those with 1 or 2 short-term rental properties remain taxed only by Individual Income Tax/carnê-leão.
What is the difference in taxes between short-term rental and long-term rental?
In the full system (starting in 2033), long-term residential rental has a 70% reduction on IBS and CBS rates, resulting in an effective rate of approximately 8.4%. Short-term rental has a 40% reduction, resulting in an effective rate of approximately 16.8% — double. Adding Individual Income Tax, the maximum tax burden for individuals in short-term rentals can reach 44%.
When Does Billing for IBS and CBS on Airbnb Start?
In 2026 the rates are only symbolic and without effective billing. Real billing starts in 2027, when CBS will enter at a rate close to the reference. The full system only occurs in 2033.
Is It Worth Converting to Long-Term Rental in Florianópolis?
It depends on the property and portfolio. Conversion reduces the effective IBS/CBS rate by half. For properties with high vacancy outside high season, conversion can make financial sense as early as 2027.
