What is ITCMD in Brazil?

ITCMD is the Imposto sobre Transmissão Causa Mortis e Doação — the state tax on inheritances and gifts. Because it is a state tax, the rate and structure vary across the 27 federal units, though the federal Senate caps the maximum rate at 8%.

What rate does each state charge?

São Paulo applies a flat 4%, Minas Gerais 5%, and Rio de Janeiro uses a progressive scale from 4% up to 8% across value bands. Many other states sit somewhere in the 4–8% range, so the tool includes a custom-rate option for any state you choose.

Is there an exemption?

Several states exempt small estates or low-value transfers, and the threshold differs by state. The tool includes an optional exemption field so you can enter your state's tax-free amount; the tax is then charged only on the value above it.

Who pays the inheritance tax?

ITCMD is generally due from the heir or beneficiary receiving the assets, and it is normally settled during the inventory or probate (inventário) before the estate can be transferred. Rates and deadlines depend on the state where the estate is processed.

Is this an exact figure?

No, it is an estimate. State tables, bands and exemptions change frequently and the Rio bands here are approximate. Confirm your state's current ITCMD legislation before settling the estate.

Brazil Inheritance Tax Calculator

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This Brazil inheritance tax calculator estimates the ITCMD — the state tax on inheritances and gifts (Imposto sobre Transmissão Causa Mortis e Doação). Because every state sets its own rate, the tool models the largest regimes and lets you enter a custom rate for any other state.

How it works

ITCMD is a state tax, so the structure depends on where the estate is processed. The tool covers:

São Paulo — flat 4%.
Minas Gerais — flat 5%.
Rio de Janeiro — progressive 4% to 8% across value bands, applied slice by slice.
Custom — enter any state rate, capped at the 8% ceiling set by Senate Resolution 9/1992.

The tax is charged on the value after any state exemption you enter:

tax = (estate − exemption) × stateRate

Example

Inheriting R$1,000,000 in São Paulo at the flat 4% gives an ITCMD of R$40,000, leaving R$960,000 net. The same estate in Rio de Janeiro climbs through the progressive bands and lands at a higher effective rate, while a custom 6% state would charge R$60,000.

Notes

This is an estimate per beneficiary. State tables, bands and exemptions change often, and the Rio de Janeiro bands shown here are approximate conversions from UFIR-RJ units. Confirm the current legislation in the relevant state before settling the estate.