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Rules • Home host

Brazil tax data requirements

1. General information about required Brazilian tax data

In order to comply with Brazilian tax regulations, we ask hosts, co-hosts and guests who are residents of Brazil and/or have listings in Brazil to provide information that we are required to confirm. Eligible users, determined automatically by Airbnb, will be prompted to submit their CPF (Cadastro Pessoa Física) or CNPJ (Cadastro Nacional de Pessoas Jurídicas) and other relevant information.

To avoid any restrictions on payments, listings, or accepting new reservations, please set aside time to complete the required information in one go—once you start, you’ll need to finish the process, including any additional requests for information. In addition, the information you provide will be used to verify your identity, a requirement for hosting or booking on Airbnb.

If you start but do not complete providing all required details (including any follow-up requests), your identity verification status may be lost, and if you’re the listing owner or a co-host who is a primary host, your listing calendars will be blocked until the process is finished; however, your existing reservations will not be affected.

Your payouts will be paused if your account details are not updated and your identity verified by the due date. 

Once your payouts are paused, a calendar block could follow if your account remains unverified. This calendar block may happen either if you’re the listing owner and haven’t completed the process, or if a co-host is the primary host for the listing and that co-host hasn’t completed this process.

2. Hosting as a business or an individual

For the purposes of determining if you’re hosting as a business or as an individual in Brazil, consider the following. Know that if you host in locations outside of Brazil, like in the European Economic Area, other factors should be considered to determine how you host.

  • Hosting as a business:
    You should indicate you’re a business host if your Airbnb account is registered under a business name and that business has a CNPJ (Brazilian business tax identification number).
  • Hosting as an Individual:
    You should indicate you’re an individual host if your Airbnb account is registered under your personal name and you have a CPF (Brazilian individual tax identification number).

3. Who Brazil’s tax regulations apply to

This new requirement applies to:

  • Hosts, co-hosts, and guests residing in Brazil.
  • Any user who resides outside of Brazil, but who earns income from activities facilitated through digital platforms like Airbnb or from a property listing or service provided in Brazil.

4. How to provide your account and tax details for Brazil

You’ll need to complete the following steps:

  • Review and confirm your account details.
    • Review your personal information. If it's complete and accurate, just confirm it. Otherwise, add anything that might be missing and update any outdated information.
  • If you are hosting as an individual: Provide your CPF.
    • We’re required to collect your CPF if you are a resident of Brazil (regardless of where you have listings) or if you have listings in Brazil (regardless of where you reside).
  • If you are hosting as a business: Provide your CNPJ (business tax identification number).
    • We’re required to collect your CNPJ if you are a business incorporated in Brazil (regardless of where you have listings) or if you have listings in Brazil (regardless of where you reside).

Identity verification: We’ll collect and use certain personal information, such as your complete legal name, tax ID, address, phone number or other contact details using trusted third-party sources or your government ID. Once the identity verification process is initiated, failure to complete the necessary steps will result in the inability to receive new reservations. Find more information about how to provide your taxpayer information

If you are hosting as or on behalf of a business, we will verify both the business details as well as the identity of the individual managing the account on behalf of the business.

5. How your information will be used

We process the information we collect to meet our obligations under Brazilian tax laws and regulations, to carry out identity verification, to prevent fraud and promote safety, and for other purposes described in our Privacy Policy.

6. If you made an error while adding your taxpayer information

If you’ve made an error, you can edit your taxpayer information and add new information. This will not unlist or remove your listings, but will require you to reverify your identity before continuing to host or book on the Airbnb Platform.

Deleting your taxpayer information

Remove a taxpayer on desktop

  1. Click Menu > Account settings > Taxes
  2. Select a taxpayer under Taxpayer information
  3. Click Remove taxpayer
  4. Click Remove

7. What happens if I don't provide the information required?

You will be provided with notice about the deadline for you to provide needed information. We’ll send you notifications to help you finish before the deadline, and any restrictions are applied.

If you miss the deadline, your payouts may be temporarily paused in accordance with our Payments Terms. Once you provide the required information and we’re able to confirm it, your payouts will resume. Your reservations and calendar won’t be affected.

Be aware that if the listing owner or a co-host who is the primary host for a listing fails to provide the required information by January 5th, 2026 for an existing listing, the listing calendar will be blocked and won’t be able to receive new reservations. In the event of a calendar block, any existing reservations won’t be affected.

8. Common FAQs about Brazil tax requirements

If I am not a Brazilian resident but I am a host in Brazil, do I need to include my taxpayer information?

Yes, if you are a host in Brazil, the tax regulation applies to you, regardless of where you reside.

I’ve already verified my identity. Why am I being asked again?

Airbnb is required to collect and verify your taxpayer information, and will confirm that it matches the account information used to verify your identity. If you change or update your account information, we may require you to re-verify your identity to book, host, or list a new property.

If you are hosting as or on behalf of a business, we will verify both the business details as well as the identity of the individual creating the account on behalf of the business.

What information do I have to confirm or provide?

If you are hosting as an individual, we will need to collect and verify your full legal name, CPF, and date of birth. You will also need to provide your residential and, if applicable, business address. To confirm your identity, you may also need to provide a government-issued ID and a selfie.

If you are hosting as a business, we will need to collect and verify your business name, CNPJ (business tax identification number), business registration address, tax regime, for the relevant business, as well as personal information for the individual who’s providing the business information, such as full legal name, CPF (individual tax ID), and date of birth. To confirm the identity of the individual who's providing the business information, said individual may also need to provide a government-issued ID and a selfie.

I’ve tried to use my CPF but it’s not working.

Make sure that your CPF number is entered correctly and matches the legal name associated with your account. Here are a few suggestions:

  • Use the name that shows on your government ID - CPF. If you go by another name in everyday life, there’s a separate field for that called preferred first name.
  • Make sure you enter your full legal name (including all names and surnames) exactly as they appear on your CPF.
  • Double-check your CPF—use the one assigned to your legal name and enter the digits carefully.
  • Enter numbers only. No ".", "-", space, or any other characters.

I submitted my CPF but it’s not working.

Make sure the CPF you submitted includes the full legal name that matches the CPF you provided.

I’ve tried to use my business CNPJ but it’s not working.

Make sure that the CNPJ number is entered correctly and matches the legal business name associated with your account. Here are a few suggestions:

  • Make sure you enter your business name or fantasy name exactly as they appear on your CNPJ.
  • Double-check your CNPJ—use the one assigned to your business name/ fantasy name and enter the digits carefully.
  • Enter numbers only. No ".", "-", space, or any other characters.

My calendar is blocked but it’s not yet 2026. What happened?

If the listing owner or co-host who is a primary host attempted but did not finish providing the required details, including any follow up requests for additional information, that person may lose identity verification status, and the calendar for any listings where they are the listing owner or primary host will be blocked until you complete the process. All existing reservations won’t be affected.

I missed the deadline and now my payouts are frozen. What do I need to do to release my payouts?

If you missed the deadline, you can still submit the required information at any time, including any additional details requested. Once complete, your payouts will be released, and your existing reservations will remain unaffected.

I missed the deadline and now my calendar is blocked. What do I need to do to unblock my calendar?

If you missed the deadline, you can still submit the required information. Once you, and to the extent applicable the listing owner or primary host on the listing, have completed this process your calendar will be unblocked. Existing reservations will not be affected.

If I am hosting as a business, information from the individual that creates the account is also needed. Should this individual be someone with direct relationship (i.e. shareholder) to the business or an employee would suffice?

A business can determine who an appropriate person is to complete this process, including providing and verifying information on its behalf. That individual may be an owner, employee, or agent for the business, as applicable.

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