Those who live on rent often have doubts when reporting to the tax authorities, especially about the possibility of deducting this expense. However, in the Personal Income Tax Declaration (IRPF) 2026, the rule remains: the amount paid monthly cannot be deducted, but must be declared.

According to João Roberto de Souza, professor of the Accounting Sciences course at Faculdade Anhanguera, the main focus of the taxpayer it must be in the consistency of the information. “Even though it is not a deductible expense, the rent needs to be reported correctly, as the IRS cross-references the data with what was declared by the property owner. Any discrepancy can lead to a fine mesh”, he explains.

How to correctly declare rent on IR

This must be completed in the “Payments Made” form, under the code “70 – Property Rentals”, indicating the name and CPF or CNPJ of the lessor, in addition to the total amount paid throughout 2025. The data must follow exactly what is stated in the contract or vouchers of payment.

To avoid common mistakes, some simple precautions make a difference when declaring:

• Check whether the owner’s CPF or CNPJ is correct;
• Inform the total amount paid in the year, without omissions;
• Only use data that can be proven;
• Check who is responsible for the contract in cases of shared rent.

“These details help ensure that there are no inconsistencies in the crossing of information done by the IRS”, advises the teacher.

Shared rent cases

Another point of attention is when the property is divided between more than one person. In these cases, the recommendation is that the declaration be made by whoever is listed as financially responsible in the rental contract. “If there is more than one resident, it is important to note who is formally linked to the payment. This avoids disagreements”, highlights João Roberto de Souza.

Pay attention to Federal Revenue rules

Furthermore, it is important to remember that the obligation to submit the declaration follows the criteria defined by the Federal Revenue Service, such as having received taxable income above R$33,888 in the year 2025, among other current rules.

Finally, the expert reinforces that, although rent does not bring direct benefits to restitutionits omission can cause a headache. “Failing to inform the payment may seem irrelevant, but it is a common error that can lead the taxpayer to fines and even the imposition of fines”, he concludes.

By Priscila Dezidério