How a Brazilian resident individual who receives rent from another individual calculates, reports and pays the mandatory monthly income tax (carnê-leão), for accountants and advisers preparing that client's monthly DARF and annual return.
Brazil · tax year 2026 · changed 3 Sept 2026
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Step 1 – Identify the payer of the rent
Identify the payer of the rent, because it decides whether carnê-leão applies at all. Rent received from an individual, including where an estate agency administers the letting, goes through the Carnê-Leão web; rent from a property let to a company is income received from a legal entity.[Recebo Aluguéis de uma Imobiliária](https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/malha-fiscal/antecipacao/rendimentos-recebidos-de-empresa/recebo-alugueis-de-uma-imobiliaria)
Step 2 – Fix the date of receipt for each month
Fix the date of receipt for each month. Receipt means the delivery of funds to the beneficiary, including by deposit in a financial institution in their name, and for rent the date of payment for tax incidence purposes is the date on which the tenant pays the rent to the owner of the property or to the administrator, even if the administrator fails to inform the landlord of the receipt or misappropriates it.[Orientações Gerais Carnê-Leão](https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dirpf/carne-leao)
Step 3 – Add to the month's rent anything treated as rent
Add to the month's rent anything the official page treats as rent. Expenses on improvements made by an individual tenant are subject to carnê-leão together with the rent received in the month, where the lease permits those expenses to be set against the rent due.[Orientações Gerais Carnê-Leão](https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dirpf/carne-leao)
Carnê-leão is the mandatory monthly self-assessment of personal income tax. The Receita Federal describes it as the monthly income tax on income of an individual resident in Brazil received from another individual or from abroad, and the tax must be paid by the last business day of the month following receipt of the income. For a landlord, this means each month in which rent is received from an individual tenant is its own assessment period, with its own DARF. Income already taxed at source (salaries, for example) does not enter the carnê-leão calculation. Figures are for tax year 2026.
This Guide is for a natural person resident in Brazil who receives rent from an individual tenant. The Receita Federal states that carnê-leão is the taxation of personal income tax in the form of mandatory monthly collection by the individual taxpayer resident in Brazil who receives income from another individual or from abroad.
It covers the common variants the official pages address expressly: income from subletting received from an individual, less the rent paid to the owner of the sublet property ; rent received from an individual where the let property belongs to more than one person in condominium, in the proportion falling to each under the contract, and rent from jointly owned property, taxed 50% in the name of each spouse or, optionally, in full in the name of one of them ; and rent received by a usufructuary from an individual, provided the public deed of usufruct is entered in the property register, failing which the rent is subject to carnê-leão in the hands of the owner .
It does not cover rent paid by a company. Rent received from an individual, even where an estate agency administers the letting, is declared as income received from an individual through the Carnê-Leão web; only where the property is let to a company is the income declared as income received from a legal entity.
Monthly progressive table figures (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/exemplos-de-aplicacao-da-lei-15-191-2025)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/exemplos-de-aplicacao-da-lei-15-191-2025 |
| Upper limit of the 0% band of the monthly progressive table | R$ 2.428,80 | the page computes the simplified discount as "25% de R$ 2.428,80 = R$ 607,20" |
| Monthly simplified discount (replaces all legal deductions) | R$ 607,20 | stated as 25% of the maximum limit of the monthly progressive table |
| 3rd band of the monthly table | 15%, parcela a deduzir R$ 394,16 | "3ª faixa da tabela, com alíquota de 15% (e parcela a deduzir de R$ 394,16)" |
| 4th band of the monthly table | 22,5%, parcela a deduzir R$ 675,49 | "4ª faixa da tabela, com alíquota de 22,5% (e parcela a deduzir de R$675,49)" |
| 5th band of the monthly table | 27,5%, parcela a deduzir R$ 908,73 | "5ª faixa da tabela, com alíquota de 27,5% (e parcela a deduzir de R$ 908,73)" |
The band boundaries between the second, third, fourth and fifth bands are set out on the Receita Federal's own 2026 table page and on the page cited above; they are not reproduced here because they were not read in full, and they must be read on the linked pages before this Guide is approved.
Monthly and annual deduction limits, 2026 (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026 |
| Monthly deduction per dependant | R$ 189,59 | "Dedução mensal por dependente: R$ 189,59" , stated as applying from January 2026 |
| Monthly limit of the simplified discount | R$ 607,20 | "Limite mensal de desconto simplificado: R$ 607,20" |
| Pension income exempt for persons over 65 | R$ 1.903,98 | "Rendimentos previdenciários isentos para maiores de 65 anos: R$ 1.903,98" |
| Annual deduction per dependant | R$ 2.275,08 | stated for exercício 2027 (ano-calendário 2026) |
| Annual limit for education expenses | R$ 3.561,50 | stated for exercício 2027 (ano-calendário 2026) |
| Annual limit of the simplified discount | R$ 17.640,00 | stated for exercício 2027 (ano-calendário 2026) |
Reduction of the tax from 1 January 2026 (https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2025/dezembro/receita-federal-orienta-fontes-pagadoras-e-contribuintes-a-calcular-a-reducao-do-imposto-de-renda-a-partir-de-1o-de-janeiro-de-2026)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gov.br/receitafederal/pt-br/assuntos/noticias/2025/dezembro/receita-federal-orienta-fontes-pagadoras-e-contribuintes-a-calcular-a-reducao-do-imposto-de-renda-a-partir-de-1o-de-janeiro-de-2026 |
| Monthly income up to which no IRPF is due from January 2026 | R$ 5.000,00 | the page states that from January 2026 taxpayers with monthly income of up to R$ 5.000,00 stop paying IRPF |
| Maximum monthly reduction | R$ 312,89 | the widening of the 0% band is granted by a mechanism reducing monthly IRPF by up to this amount, limited to the tax determined under the monthly progressive table |
| Monthly income above which the ordinary table applies in full | R$ 7.350 | "Para rendas mensais acima de R$ 7.350, permanece a cobrança normal de acordo com a tabela progressiva vigente (7,5%, 15%, 22,5%, 27,5%)" |
| Worked reduction for monthly income of R$ 6.000,00 | R$ 978,62 - (0,133145 x 6000) = R$ 179,75 | the page's own example, applied to a base of R$ 5.392,80 after the simplified discount |
| Annual taxable income not taxed from January 2026 | R$ 60.000,00 | "A partir de janeiro de 2026, passam a não serem tributados pelo IRPF anual os contribuintes com renda tributável anual de até R$ 60.000,00" |
Deadline, DARF and late payment (https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dirpf/carne-leao)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/dirpf/carne-leao |
| Payment deadline | last business day of the month following receipt | the income subject to carnê-leão obliges the beneficiary to assess and pay the tax by the last business day of the month following receipt |
| DARF field 04 – código da receita | 0190 | the program enters code 0190 in field 04 of the DARF |
| DARF field 05 – número de referência | not completed | neither the program nor the taxpayer completes this field |
| Minimum amount that may be collected | R$ 10,00 | collection of taxes administered by the RFB whose total is below R$ 10,00 is prohibited; if the carnê-leão is below R$ 10,00 the DARF is not printed and the amount is added automatically to the following month's tax |
| Late payment penalty (DARF field 08) | 0,33% per day of delay, limited to 20% | running from the first business day after the due date |
| Late payment interest (DARF field 09) | Selic accumulated monthly from the month after the due date, plus 1% in the month of payment | stated as the Selic reference rate for federal securities |
Isolated penalty for failure to pay (https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/conformidade-tributaria/cartorios/visao-integral-do-segmento/orientacoes-tributarias-de-interesse-do-segmento-cartorios/carne2013leao-obrigatoriedade)
| What | Value | Note |
|---|---|---|
| Source | all figures below | https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/conformidade-tributaria/cartorios/visao-integral-do-segmento/orientacoes-tributarias-de-interesse-do-segmento-cartorios/carne2013leao-obrigatoriedade |
| Isolated penalty for failure to pay carnê-leão | 50% of the monthly payment | stated under art. 44, II, "a" of Lei nº 9.430/1996 as a penalty of 50% on the amount of the monthly payment for failure to collect the carnê-leão |
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