What is ITBI in Brazil?

ITBI (Imposto de Transmissão de Bens Imóveis) is a municipal tax charged when ownership of a property is transferred. It is paid by the buyer and must be settled before the deed can be registered. Rates are set by each municipality, commonly between 2% and 3%.

What is the ITBI tax base?

The tax is charged on the greater of the declared transaction value and the municipality's reference value (valor venal de referência). If the city's reference value is higher than your purchase price, ITBI is calculated on the reference value.

Are there ITBI exemptions or reductions?

Some municipalities offer a reduced ITBI rate for first-time buyers using the SFH housing finance system, and certain transfers (such as into a company's capital under conditions) can be exempt. Check your city's rules, as they vary widely.

What other costs apply when buying property in Brazil?

Besides ITBI you pay notary fees for the public deed (escritura) and registry fees at the property registry office (cartório de registro de imóveis). Together these typically add roughly 1% to 1.5% of the value, on top of the ITBI.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your details stay private.

Brazil Stamp Duty / Transfer Tax Calculator

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This Brazil ITBI calculator estimates the property transfer tax and registry costs you pay when buying real estate in Brazil, so you can budget the full acquisition cost before signing.

How it works

ITBI (Imposto de Transmissão de Bens Imóveis) is a municipal tax on transferring property ownership, paid by the buyer. The tax is:

ITBI = tax base × municipal rate

The tax base is the greater of your purchase price and the municipality’s reference value (valor venal de referência) — so if the city values the property above your price, the higher figure is used. Rates vary by city, commonly 2% to 3% (for example 3% in São Paulo and Rio de Janeiro).

On top of ITBI you pay notary fees for the deed (escritura) and registry fees at the cartório de registro de imóveis. The tool estimates these as a percentage of the value, which you can adjust to your city’s fee table.

Example

A R$600,000 property in São Paulo at a 3% ITBI rate gives R$18,000 of transfer tax. Adding roughly 1.2% for notary and registry fees (R$7,200) brings the total acquisition cost to about R$25,200 on top of the price.

Notes

Always check whether your reference value is higher than the price — ITBI is charged on the larger of the two.
Some municipalities give a reduced ITBI rate for first-time SFH buyers; confirm eligibility locally.
Notary and registry fees follow a regulated table that varies by state and value band, so treat the fee estimate as approximate.