A Tax reformestablished by Complementary Law 214/2025The new article, which creates a specific IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services) regime for real estate transactions. This has a direct impact on developers, allotment companies, construction companies, real estate managers, brokers and even individuals who meet certain revenue and property quantity thresholds. Understanding when it is levied, how to calculate the base and which reducers apply avoids assessments and optimizes tax planning.
In this article, we'll explain who is a taxpayer, when the tax is due, how the reference value works, what the rate reductions are, how to apply the reducers (adjustment and social), CIB deadlines and rules for exchanges, incorporations and leases. At the end, there is a FAQ with the most frequently asked questions and a step-by-step example.
Why it matters
A LC 214/2025 (arts. 251 to 270) defines when IBS (States/Municipalities/DF) and CBS (Union) are levied, who is a taxpayer, the moment of the taxable event, calculation bases, rate reductions and mechanisms such as the adjustment reducer and the social reducer.
Who becomes a taxpayer (including individuals)
In addition to companies, individuals also join the regular regime when:
- Sale/transfer of more than 1 property built by the seller us 5 years ago (considering the previous year).
In own yearThe individual joins the scheme if pushing the limits (e.g. rent above 120% of the R$ 240,000 ceiling) or exceed the number of disposals. For the "more than 3 properties" rule, they must have been in the estate for less than 5 years (with exceptions for inheritance). O R$ 240 thousand ceiling is updated by the IPCA.
What is taxed (and what is not)
IBS/CBS about: alienation (includes land development and subdivision), assignment/constitution of rights in rem (onerous), lease/assignment/rental, administration/intermediation, e construction.
Not applicable about: property exchange (without rendering), security interests and equity funds (Law 13.800/2019). If there are makes in barter, it is taxed. In barter, the exchanged value does not enter into the calculation of the adjustment reducer; and between taxpayers, the reducer linked to the property given in exchange is preserved in the property received.
Residential rental for up to 90 days follow the hotel rules.
Avoid income tax mistakes!
Capital Gain Calculation Worksheet
When the tax arises (taxable event)
- Disposal: no act of disposal (includes promise, reservation letter with payment, etc.).
- Assignment of rights in rem: na celebration of the act.
- Lease/assignment/rental e administration/intermediation: no payment (due with each payment).
- Construction: no supply.
Calculation basis and "reference value" of the property
The basis is transaction value (disposal/lease/assignment/related services). Tax administrations can determine a "reference value" (market methodology; data from SINTER, registry offices, municipal/state/federal records) - published in SINTER, estimated for all CIB assets and updated annually. The taxpayer can challenge this value.
Reduced rates
The IBS and CBS rates for real estate transactions have 50% reduction. To lease/assignment/rentalthe reduction is from 70%.
In practice: apply the standard IBS/CBS rate for the period and reduce according to the rule (50% or 70%), also observing the reducers below.
Rodrigo Ribeiro - Managing partner / specialist accountant.
Adjustment reducer (when sold)
From 1º/01/2027Each property owned by a regular regime taxpayer will have a adjustment reducer (value that reduces the base in divestitures). It consists of initial value (with different rules for properties existing on 12/31/2026, under construction on that date or acquired after 01/01/2027) and by added values (such as ITBI and urban counterparts). The reducer is adjusted by the IPCA.
In disposal, the reducer is maintained if the purchaser is also a taxpayer; extinct in other cases. In cases of merger/division of real estate, there are sum and allocation. There are lockse.g. sale in less than 3 years may limit the reduction to the corrected acquisition value if there is no proof of IR/ITBI.
Amounts included in the reducer (on the date of payment): ITBI, laudemum e urban/environmental counterparts (e.g: onerous grant), subject to credit restrictions.
Exchanges: the exchanged value no entry in the calculation of the reducer; and the reducer of the property given in exchange can be used in the property received.
Social reducer (housing)
- Sale of new residential property: deduction of R$ 100,000 of the base.
- Residential plot for sale: deduction of R$ 30,000.
- Residential rental: deduction of R$ 600 per property (up to the limit of the base).
These values are updated by the IPCA.
Real estate development and land parceling
In receipt of each installment, IBS/CBS are due (with offsetting credits of acquisitions and the possibility of reimbursement to the segregate estate until the project is completed). Adjustment reducer (e socialif applicable) are deducted proportionally in each installment, including for payments starting before 2027.
Complete Guide to
Tax reform
Who collects (taxable person)
Taxpayer is: who alienates, who establishes/transmits rights in rem, landlord/lessor, purchaser at judicial auction, construction contractor, administration/intermediation. At auction, if any linked reducerIf not, it is treated as a disposal of the taxpayer; if not, as a disposal of the taxpayer. non-taxpayer. There are specific rules for co-ownership e SCP.
CIB (Brazilian Real Estate Registry) and deadlines
All properties must be registered with the CIB, part of the SINTER; the CIB must be included in construction documents. There are 12 and 24 month terms for adjustments (Union, Federal District, States, Municipalities and registry offices).
Quick map (operational)
| Operation | Time of the taxable event | Rate reduction | Applicable reducers |
|---|---|---|---|
| Disposal (includes incorporation/parceling) | Upon disposal | 50% | Adjustment reducer and, if new/batch residential, social reducer proportional to the installments |
| Lease/assignment/rental | On payment (month by month) | 70% | Social reducer of R$ 600 per property (residential use) |
| Assignment/constitution of rights in rem (onerous) | At the celebration of the act | 50% | There may be an adjustment reducer on future disposals |
| Administration/intermediation | On payment | 50% | Base is the broker's remuneration (per share) |
| Construction | On delivery | 50% | Limited credits when the borrower is not a regular taxpayer |
Practical example (residential rental)
Monthly rent: R$ 5,000.00.
- Apply the social reducer: R$ 5.000 - R$ 600 = R$ 4.400 (base).
- Apply the rates with a reduction of 70% (on the IBS/CBS rates in force).
- Collection on payment (month by month).
Tip: if there is condominium, ITBI or counterparts related to the property, attention to the composition of the base and to credits/reducers in accordance with the aforementioned articles of LC 214/2025.
Main questions (FAQ)
1) I'm an individual. When do I become an IBS/CBS taxpayer in real estate?
When exceed the annual ceiling and/or the number of properties Article 251; or exceed 120% of the ceiling in the same year; or when sell more than one property that you built it yourself in the previous 5 years.
2) Does barter pay IBS/CBS?
Noexcept on the makes. And the exchanged value no entry in the calculation of adjustment reducer.
3) Does seasonal renting (up to 90 days) change anything?
Yes: follow the hotel rules.
4) How does the "reference value" of the property work?
It's a estimated market value by the tax authorities, published in SINTER, covered by official data e challengeable. It can serve as a basis for arbitration.
5) Does the adjustment reducer disappear if I sell?
Noif buyer is also a taxpayer; yesotherwise. In merger/division, there are addition/allocation rules.
How CLM Controller Accounting can help
CLM Controller Contabilidade specializes in companies in the Presumed Profit and Real Profit and offers: accounting, tax, financial management and payroll outsourcing, CFO as a Service, tax planning, labor consultancy e audits. Our team follows the LC 214/2025 end to end: maps impacts of IBS/CBS, parameterizes CIB/SINTER, models reducers (fit and social), routine structure for development, subdivision, leasing and buying and selling e train your team to operate safely and efficiently.
Persuasive call: Do you want to pay what you owe - no more, no less - and avoid fines? Contact CLM Controller Accounting now. Request a tax assessment of your real estate transactionsand receive an action plan with opportunities for savings and compliance. Get in touch via our website or WhatsApp and talk to an expert today.
