Since 2024, anyone renting a property in Brazil is on the Federal Revenue Service’s radar in a more direct way than before. CIB — Control of Asset Information — created an automatic reporting obligation that connects notary offices, property management companies, rental platforms, and the Tax Authority in a chain of information that previously depended exclusively on taxpayer self-disclosure.
If you rent a property and don’t declare it correctly, the chances of this going unnoticed have decreased significantly.
What is CIB
CIB is an ancillary obligation created by Federal Revenue Regulatory Instruction No. 1.969/2022 and regulated by subsequent norms. It requires certain legal entities — called “reporters” — to inform the Federal Revenue Service of operations involving real estate that exceed certain values.
Who is required to report:
– Notary offices specializing in property registration
– Notary offices for general documentation
– Property management companies (real estate agencies)
– Developers and construction firms
– Digital real estate mediation platforms
What gets reported:
– Property transfers (purchase and sale, donation, inheritance)
– Rental contracts with monthly values above the regulated threshold
– Contract terminations
– Rental amounts and property tax (IPTUIPTUVer tudo →) values stated in the contract
The data are automatically cross-checked against what the taxpayer declares in their individual income tax return (IRPF). Discrepancies generate inconsistencies that the Revenue Service may question.
What changes for owners who rent
Before CIB, the Revenue Service knew about your rental primarily through what you declared — and through what the tenant might declare as a rental expense deduction. Cross-checking existed, but was less systematic.
With CIB, the property management company handling your property reports contract information directly to the Revenue Service: rental amount, property owner identity, tenant identity, contract period. If you don’t declare that rental income — or declare a different amount — the inconsistency is automatically detectable.
What you need to do
Declare rental income correctly on your IRPF. Rental income received by individuals is taxed at IRPF’s progressive rates. The tax rate depends on monthly income:
| Monthly income | Tax rate |
|---|---|
| Up to R$ 2,259.20 | Exempt |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% |
| R$ 2,826.66 to R$ 3,751.05 | 15% |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% |
| Above R$ 4,664.68 | 27.5% |
Pay Carnê-Leão tax monthly. Those receiving rental income as individuals must pay Carnê-Leão tax every month — not just at annual filing. Late payment incurs penalties and interest.
Keep the rental contract formally executed and registered. Rental contracts without notary registration or without formal property management create inconsistency: the Revenue Service may receive information from one source while you have no documentation to support the amount you declared.
High-risk situations
Informal rental (no contract or amount declared below actual rent). The CIB-to-IRPF cross-check will identify discrepancies. It’s not a question of “maybe” — it’s a question of when.
Short-term rental contracts not declared. Accommodation platforms like Airbnb are potentially classified as CIB reporters. Regulations are still evolving, but the trend points toward expanding the scope of required reporters.
Properties owned by individuals with multiple rental contracts. If you have two or more rental properties and combined income exceeds R$ 4,664/month, you fall into the maximum tax bracket — and CIB makes each contract individually traceable.
Professional real estate agency reduces risk
When a property is managed by a registered real estate agency, the flow of information to the Federal Revenue Service is transparent and documented. The contract is formalized, the value is declared, and there is payment history.
The owner who self-manages — especially with informal arrangements — risks having information reach the Revenue Service from one source (notary office, bank) without equivalent documentation on their end.
Professional property management does not eliminate the property owner’s tax obligation, but it eliminates the documentary inconsistency that turns a simple obligation into a problem.
To understand what is included in professional property management beyond formalization, the guide on how to list your property for rent in Florianópolis details the complete process from operational and tax perspectives.
Contact Regente about managing your property →
Sources: Federal Revenue Regulatory Instruction No. 1.969/2022 (Diário Oficial da União); Law No. 8.245/1991 — Tenant Protection Law (Planalto.gov.br); IRPF 2025 progressive tax table (Federal Revenue Service).
