2026 Financial Planning for Condominiums: How Managers Can Safeguard the Budget Amid Rising Costs and Arrears in 2025

In 2025, condominium financial management in Brazil came under significant pressure, reinforcing the importance of sound financial planning for 2026. The latest 2025/2026 Condominium Census reveals that the average condominium fee across the country saw a 24.9% rise over three years, climbing from R$413 in 2022 to R$516 in the first half of 2025. Average fees also grew across every region of the country, directly affecting both household and condominium budgets.

This upward trend was not an isolated occurrence: every region recorded higher fees, including the South (R$537.32) and the Northeast (R$522.30). At the same time, arrears of over 30 days reached 11.95%, the highest rate since 2022, undermining the predictability of condominium cash flow.

While some regional analyses point to variations, such as a significant drop in arrears among condominiums in the state of São Paulo (from 6.51% to 4.72% in 2025) in specific surveys, the national trend calls for strategic attention.

These figures are more than mere statistics: they reflect practical challenges for property managers. Costs such as outsourced services, energy, water, security and maintenance continue to climb. Regional indicators such as the Condominium Cost Index (ICON) for the Greater São Paulo area recorded annual increases across several categories of operating expenses, even when below some general inflation indices — a sign that operating costs tend to strain the budget without proper adjustments.

The direct impact of this reality translates into the risk of reactive decision-making, excessive use of the reserve fund, and conflicts at general meetings when budget forecasts fall short. For 2026, financial management needs to incorporate realistic projections, base-case, optimistic and conservative scenarios, as well as risk-mitigation mechanisms — including detailed contract analysis, periodic cost reviews and clear policies for communicating arrears.

Besides strengthening financial health, well-executed planning also promotes transparent governance, which is essential for building trust within the condominium and enabling more informed collective decision-making. After all, solid figures reduce uncertainty and strengthen the property manager's role as the party responsible for safeguarding resources and community life.