TAX REFORM AND REAL ESTATE MARKET

UNDERSTANDING, IMPACTS AND ADAPTATION. The new Brazilian tax system begins to be implemented in 2026 and will completely change how the real estate sector calculates taxes, structures contracts and plans their businesses.

The Consumption Tax Reform, based on EC No. 132/2023 and regulated by LC No. 214/2025, marks a historic change in the consumption tax system. From 2026, PIS, COFINS, ICMS and ISS will give way to CBS and IBS — the new taxes of the dual IVA model.
The TAX REFORM AND REAL ESTATE MARKET was created to explain, in a clear and accessible way, how the reform affects the sector.

Material organized based on the main real estate operations

The material is organized based on the main operations: buying and selling properties, leasing and development. Throughout the material prepared by Charneski Advogados, we analyze how these changes impact different market participants.
  • How the reform impacts individuals and legal entities that work with real estate.
  • New rules for buying and selling, including tax reducers.
  • Changes in property leasing, highlighting the new transition regime.
  • Relevant impacts on real estate development and the Special Tax Regime.
  • Practical examples with comparative simulations between current and future regimes.
  • Recommendations for decision making in the short and medium term.
Our objective is to help professionals in the field, investors and entrepreneurs understand the new rules.

Charneski Advogados

16 years of expertise in Tax and Corporate Law

Founded in 2009, Charneski Advogados combines the experience of a recognized audit and consultancy company with cutting-edge legal expertise in Tax, Corporate, Accounting, Business Contracts and Succession Management.

We structure our legal knowledge to offer qualified services in our areas of activity.

In 15 years of operation, Charneski Advogados has established itself as a reference in tax and corporate matters, due to the technical quality, ethics and dedication of the team in its relationship with customers and partners, which translates into successive recognitions in the main rankings of the legal market.

The Office's managing partner, Heron Charneski, is a Lawyer and Accountant, Doctor and Master in Tax Law (USP) and Master in Commercial Law (University of California, Davis).

The office also stands out in entrepreneurial initiatives, such as maintaining the study portal Mundo Tributário and Corporate, with more than 100 published editions, and the creation of the Institute of Corporate Tax Management (IGET), non-profit entity established in 2023 and which seeks to disseminate tax knowledge aimed at tax management corporate tax departments.

"In addition to being useful for professionals in the field, investors and entrepreneurs, this guide is intended to be used in favor of understanding and adapting to the new tax rules that will directly impact the Brazilian real estate sector."
Heron Charneski

Founding partner - Charneski Advogados