Countries › Brazil › Guide › 11. Real estate and land › Short term rentals in Brazil: holiday leases up to 90 days, condominium approval after the 2026 STJ rulings, tourism registration and IBS and CBS

Short term rentals in Brazil: holiday leases up to 90 days, condominium approval after the 2026 STJ rulings, tourism registration and IBS and CBS

Last verified: 2026-10-27 · Status: Changing

Brazilian law allows holiday leases (locação para temporada) of up to 90 days, with rent payable in advance. In buildings, the Superior Court of Justice's private law section held in May 2026 that repeated, professional short stays through platforms change the residential use of a unit, so they need the condominium convention to allow them, approved by two thirds of owners; in September 2026 the court took the question of whether a residential use clause alone is enough as repetitive Tema 1.443 and suspended related cases nationwide. Professional hosting businesses must register with the Ministry of Tourism, and under the tax reform, residential stays of up to 90 days by regular IBS and CBS taxpayers are taxed like hotel services.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.3346 per US dollar for 27 October 2026. Conversions are for orientation only.

Key facts

Maximum term of a holiday lease	90 daysLei nº 8.245/1991 art. 48, as of 2026-10-27 · in force
Condominium approval needed for professional short stays in a residential building (STJ, May 2026)	Two thirds of owners STJ REsp 2.121.055/MG; Civil Code art. 1.351, as of 2026-05-07 · in force
STJ repetitive theme on short stay bans in condominiums	Tema 1.443, cases suspended nationwide REsp 2.272.536 and 2.272.537, as of 2026-09-17 · pending
Validity of Ministry of Tourism registration for hosting providers	2 yearsLei nº 11.771/2008 art. 22 § 4, as of 2026-10-27 · in force
IBS and CBS on residential stays up to 90 days by regular regime taxpayers	Taxed as hotel services LC nº 214/2025 art. 253, as of 2026-10-27 · in force

The rule

1. Holiday lease. A holiday lease is one for temporary residence of the tenant, for leisure, courses, health treatment, works on the tenant's own property or other time limited reasons, for a term of no more than 90 days, furnished or not; if furnished, the contract must list the furniture and its condition. The landlord may receive all rent and charges in advance and require one of the standard guarantees. If the tenant stays more than 30 days after term without objection, the lease becomes indefinite, advance rent can no longer be required and the landlord may terminate only after 30 months from the start or on the art. 47 grounds.
Cost to do it: No registration fee for a private holiday lease; interim eviction is available if the claim is filed within 30 days after the term (art. 59 § 1 III).Lei nº 8.245 of 18 October 1991 (Tenancy Law), Arts. 48, 49 and 50, 1991-10-18 official text · verified 2026-10-27

2. Condominium approval. The Second Section of the Superior Court of Justice held (REsp 2.121.055/MG, judged 7 May 2026, by majority) that using a unit for atypical short stay contracts with repeated economic exploitation or professional service changes its residential use, so it is neither a residential holiday lease nor a hotel contract, and needs authorization in the condominium convention approved by two thirds of the owners. The court noted that advertising through a platform, by itself, does not change the residential nature of a lease. A change of the convention or of the building's use requires two thirds of the votes of the owners.
Cost to do it: Owners wanting to host professionally need a two thirds assembly vote in buildings with a residential use convention.STJ REsp 2.121.055/MG (Informativo de Jurisprudência nº 889 of 19 May 2026); Lei nº 10.406 of 2002 (Civil Code) art. 1.351 as worded by Lei nº 14.405 of 12 July 2022, Civil Code art. 1.351; Civil Code art. 1.336 IV (use consistent with the building), 2026-05-07 official text · verified 2026-10-27

3. Repetitive Tema 1.443 pending. In September 2026 the STJ took as repetitive Tema 1.443 (REsp 2.272.536 and 2.272.537, rapporteur Justice Raul Araújo) the question whether the residential use clause in a condominium convention is enough to prevent leasing units for short periods through digital platforms, regardless of an express ban, and suspended all individual and collective cases on the question nationwide until the thesis is set.
Cost to do it: Litigation over condominium bans is frozen until the thesis is set.STJ Tema Repetitivo 1.443 (REsp 2.272.536 and 2.272.537), Affectation under the repetitive appeals procedure; national suspension of proceedings, 2026-09-17 official text · verified 2026-10-27

4. Tourism registration. Hosting establishments (meios de hospedagem) are tourism service providers that must register with the Ministry of Tourism (Cadastur); the registration lasts 2 years, and only registered providers may provide or intermediate tourism services. Businesses that run or manage hosting services in furnished units within residential condominiums are subject to this registration, and providers advertised through internet platforms must be registered, on pain of liability for themselves and the platforms.
Cost to do it: Registration with the Ministry of Tourism; providers are companies or registered individual entrepreneurs (art. 21).Lei nº 11.771 of 17 September 2008 (National Tourism Policy), arts. 21, 22 and 23 as amended by Lei nº 14.978 of 18 September 2024, Art. 21 I; art. 22 §§ 3, 4 and 6; art. 23 caput and § 1, 2024-09-18 official text · verified 2026-10-27 · changed: Lei nº 14.978 of 18 September 2024 reworded the definition of hosting establishments, added the duty for platform listed providers to be registered (art. 22 § 6) and covered operators in residential condominiums (art. 23 § 1).

5. IBS and CBS. Under the tax reform, the lease, onerous assignment or rental of a residential property for no more than 90 uninterrupted days by a taxpayer under the regular IBS and CBS regime is taxed under the same rules as hotel services. Individuals become regular regime taxpayers for rentals when, in the prior year, rental revenue exceeded R$240,000 and involved more than 3 properties.
Cost to do it: Hotel service rules instead of the 70 percent rate reduction for ordinary leases (art. 261 sole paragraph); small individual hosts below the thresholds stay outside.Lei Complementar nº 214 of 16 January 2025, Art. 251 § 1 I; art. 253, 2025-01-16 official text · verified 2026-10-27

Worked example

Professional host in São Paulo. An investor owns five flats in a building whose convention says residential use only and lists them on a platform year round. After the May 2026 ruling, this repeated, professional use needs a convention change approved by two thirds of the owners (REsp 2.121.055/MG; Civil Code art. 1.351); disputes on the point are suspended pending Tema 1.443. If the investor's rental revenue last year exceeded R$240,000 (about US$44,989) from more than 3 properties, the stays of up to 90 days are taxed under the IBS and CBS hotel rules (LC nº 214 arts. 251 and 253).

Step by step

1. Read the condominium convention: is use defined as residential only, and does it address short stays?
2. If needed, put a convention amendment to the assembly and secure two thirds.
3. Use written holiday lease contracts of up to 90 days, with an inventory if furnished (Lei nº 8.245 art. 48).
4. If operating as a business, register with the Ministry of Tourism before listing (Lei nº 11.771 art. 22).
5. Track your rental revenue and number of properties against the IBS and CBS thresholds, and follow STJ Tema 1.443.

Common traps

Assuming platform rentals are always holiday leases. Repeated, professional stays are treated differently and need condominium approval (REsp 2.121.055/MG).
Overstays. A tenant who stays 30 days past term without objection turns the lease indefinite (art. 50).
Operating without Cadastur. Platforms and providers face liability for unregistered listings (Lei nº 11.771 art. 22 § 6).

Sources

← Residential and commercial leases in Brazil: term, rent indexing, guarantees, renewal rights, built to suit and evictionIBS and CBS on real estate in Brazil: who is in the regime, the adjustment and social reducers, the 50 and 70 percent rate cuts and the CIB property code →