The Rental Income Tax Calculator for Individuals by Kitnets.com allows you to simulate, clearly and with up-to-date data, how much tax a landlord really pays on rental income, considering traditional IRPF rules and the new requirements of the Tax Reform (IBS and CBS). With it, you understand: • When rental is taxed only by Income Tax • When the individual is classified as a Large Landlord • When cumulative incidence of IRPF + IBS + CBS occurs • What is the total tax burden and the real effective rate All based on current legislation, especially Art. 251 of the IBS/CBS Law.
Who needs to use this calculator?
This tool is ideal for:
- •Owners renting 1, 2, 3 or more properties
- •Individuals with significant rental income
- •Real estate investors wanting to understand the tax reform impact
- •Those evaluating if staying as an individual still makes sense
- •Those wishing to compare Individual vs Legal Entity/Holding in the future
If you receive rent as an individual, this calculator is essential.
Small Landlord vs Large Landlord: what is the difference?
The Tax Reform created an important attention point for individuals renting properties.
🔹 Small Landlord (Individual)
You continue to be taxed only by IRPF when you do not simultaneously exceed:
- ✓More than 3 rented properties
- ✓R$ 240,000 per year in gross rental revenue
In this case, rent is treated as common taxable income, subject to the progressive Income Tax table.
🔹 Large Landlord (Individual)
You are classified as a Large Landlord when, at the same time:
- ⚠You possess more than 3 rented properties
- ⚠Have annual rental revenue above R$ 240,000
In this scenario, cumulative taxation occurs, i.e.: • IRPF continues to be due • IBS and CBS start to apply on rental revenue • **No tax substitution** • **No regime option**
👉 The tax burden increases significantly, and that is exactly what this calculator demonstrates transparently.
How does the calculator work?
It considers:
Based on this data, the system: • Determines your legal status • Calculates IRPF due • Calculates IBS + CBS, when applicable • Shows total tax burden • Presents real effective rate, without simplifications
Do IBS and CBS replace IRPF?
❌ No.
This is one of the biggest points of confusion today.
👉 IBS and CBS do not replace IRPF.
When applicable, they are added to Income Tax, as they apply to the economic activity of renting, while IRPF continues to apply to the individual's income.
The calculator makes this explicit, with separate values and consolidated total.
Why can the effective rate seem so high?
Because the individual classified as a Large Landlord starts paying:
- IRPF on income
- IBS + CBS on rental revenue
Even with the 70% reduction in VAT rate for residential rental, the combined burden can easily exceed 30% of revenue, depending on the taxpayer's profile.
👉 This is the exact point where many investors start evaluating a Legal Entity or real estate holding.
Transparent simulation, no unrealistic promises
- ✓ ✔️ Clear legal basis
- ✓ ✔️ Correct rules (AND, not OR)
- ✓ ✔️ Cumulative taxation correctly applied
- ✓ ✔️ No "magic optimizations"
- ✓ ✔️ No hiding taxes
This calculator was built to inform and plan, not to mislead.
Important to know
- • Classification as Large Landlord is based on the previous calendar year
- • In some cases, IBS/CBS incidence may occur in the current year, according to law
- • VAT credits are not considered in this version
- • The result is a simulation, does not replace an accountant or tax lawyer
Tax planning begins with information
Before deciding:
👉 Understand first how much you really pay today.
Use the Rental Income Tax Calculator - Individual by Kitnets.com and have total clarity on your tax burden in the post-Tax Reform scenario.