# Brazilian resort sector development and trends > Live situation record from CLSTR: https://clstr.news/situations/brazilian-resort-sector-development-and-trends > Updated: 2026-08-31T22:00:00.000Z. Sources: 2. Developments: 2. The Brazilian resort sector is undergoing strategic and operational shifts driven by regulatory changes and evolving business models. Industry leaders indicate that upcoming tax reforms are requiring more integrated management approaches, specifically regarding procurement and financial planning to account for tax credits. Investment strategies are also evolving to mitigate risk. For example, the Maraey luxury resort project in Rio de Janeiro is structuring a Real Estate Investment Fund (FII) valued at up to US$ 100 million to attract pension funds by offering a more secure model than previous industry projects. Simultaneously, the all-inclusive resort model is expanding across the country. While this model offers revenue predictability for providers, it presents operational challenges in balancing cost control with value perception. Companies like Hyatt Hotels are utilizing all-inclusive strategies to increase ancillary revenue, such as spa and concierge services, which can generate approximately 20% in additional income beyond base reservations. ## Timeline ### 2026-08-31: All-inclusive resort model expands in Brazil The all-inclusive resort model is growing in Brazil, offering cost predictability for families while providing hotels with opportunities to increase ancillary revenue through on-site services. 2 sources. https://clstr.news/cluster/all-inclusive-resort-model-expands-in-brazil ### 2026-08-20: Brazilian resort sector adapts to tax reforms and new investment models Brazilian resorts are adapting to tax reforms through integrated management, while the Maraey project seeks US$ 100 million in pension fund investment via a new real estate fund. 2 sources. https://clstr.news/cluster/brazilian-resort-sector-adapts-to-tax-reforms-and-new-investment-models --- Cite as: Brazilian resort sector development and trends. CLSTR, https://clstr.news/situations/brazilian-resort-sector-development-and-trends