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Fiscal /
Taxes and Fees Associated with Residential Properties

Year 2024
Country Brasil
Variable (Code) Tax on rental income (DF-1-07)
Methodological note Taxes on rental income received by the landlord/landlady
Source Lei Federal nº 11.482/2007.
Note A alíquota incidente sobre a renda do aluguel é progressiva, e varia de 7.5% a 27.5%, conforme o valor do aluguel. A taxa de 7.5% incide sobre alugueis que variam de De R$ 2.112,01 até R$ 2.826,65. Alugueis de até R$2112 são insentos.
Date 2024