When each bill falls due
Before you sign anything
Pay your lawyer's retainer and the first round of certificates. Set aside the full closing budget in reais, since exchange takes time and ITBI is due before the deed.
File the ITBI declaration
The buyer or the notary's staff declares the price on the city's system, and the city issues a payment guide. If the city's value is above your price, this is where it shows up. Decide then whether to ask for a review.
Pay ITBI and get the proof
The notary must record that ITBI was paid before writing the deed (Law 7.433/1985, art. 1, § 2). Bring the receipt to the signing.
Pay the notary at signing
The fee comes off the state table, based on the value in the deed. You can use a notary in any city, but the notary must act within the city of their delegation.
File and pay at the registry
Take the deed to the Registro de Imóveis that covers the property. You can pay in full on filing, or part on filing and the rest within 5 days of the registrar's confirmation (Law 6.015/1973, art. 206-A).
Clear the last small bills
Put the home in your name at the city's IPTU office and with the condominium, and keep the whole payment file for the day you sell.
Bills to expect
| Market | ITBI | Notary + registry | All-in on R$ 1,000,000, with a lawyer |
|---|---|---|---|
| Belo Horizonte | 3.0% | 1.37 to 1.5% | R$ 53,700 to 60,000 |
| Brasília | 2.0% | 0.4 to 0.5% | R$ 34,000 to 40,000 |
| Búzios | 2.5% | 1.08 to 1.08% | R$ 45,800 to 50,800 |
| Curitiba | 2.7% | 0.4 to 0.6% | R$ 41,000 to 48,000 |
| Florianópolis | 2.0% | 0.67 to 0.72% | R$ 36,700 to 42,200 |
| Fortaleza | 2.0% | 0.6 to 1.0% | R$ 36,000 to 45,000 |
| Jericoacoara | 2.0% | 0.6 to 1.0% | R$ 36,000 to 45,000 |
| Maceió | 3.0% | 1.75 to 2.0% | R$ 57,500 to 65,000 |
| Natal | 3.0% | 4.1 to 4.6% | R$ 81,000 to 91,000 |
| Porto Alegre | 3.0% | 0.9 to 1.1% | R$ 49,000 to 56,000 |
| Recife | 3.0% | 1.2 to 1.8% | R$ 52,000 to 63,000 |
| Rio de Janeiro | 3.0% | 1.1 to 1.3% | R$ 51,000 to 58,000 |
| Salvador | 3.0% | 1.9 to 2.2% | R$ 59,000 to 67,000 |
| São Paulo | 3.0% | 1.0 to 1.2% | R$ 50,000 to 57,000 |
| Trancoso | 3.0% | 1.0 to 1.9% | R$ 50,000 to 64,000 |
How to read the table
The table above lists each market with its ITBI rate, a range for notary and registry fees as a share of value, and an all-in figure for a purchase at R$ 1,000,000. The all-in line adds ITBI, the notary and registry range, and a further 1% to 1.5% as a planning figure for a lawyer. That price comes to about US$ 184,500 at the PTAX of R$ 5.42 the Banco Central published for 30 October 2026.
Treat those figures as a planning aid. Two parts are firm, because a law sets them: the ITBI rate and the fee tables. Two parts are soft. A lawyer's fee is a private deal, with no official tariff behind it. And fees as a percentage shrink as the price rises, as the worked example shows, so a percentage range can overstate the bill on a costly home.
The Civil Code puts deed and registry costs on the buyer unless the parties agree otherwise (art. 490). The contract can change that. Who pays a broker, when there is one, is also a matter of contract, so read yours. On a direct sale there may be no commission at all. Debts tied to the home up to handover fall on the seller unless agreed otherwise (art. 502), though the city and the condominium can still come after the home itself, as a later chapter explains.
ITBI, the city transfer tax
ITBI (imposto sobre transmissão de bens imóveis) is a city tax on the sale of property. It is the largest closing cost in nearly every purchase. Each city writes its own rate, exemptions and procedure, and the tax goes to the city where the home stands, as Complementary Law 227/2026 restated in the National Tax Code (art. 41).
Two rates for a sense of scale. São Paulo charges 3%, under Law 11.154/1991, art. 10. Belo Horizonte has charged 3% since 1 May 2014. The rates for other markets are in the table above, each with its source on the city's own page. A resort's name isn't the taxing city: Trancoso pays Porto Seguro, Jericoacoara pays Jijoca de Jericoacoara, and Porto de Galinhas pays Ipojuca.
Cities also carve out relief. São Paulo exempts an individual's first property purchase, or one made under Minha Casa, Minha Vida, of a residential home worth up to R$ 245,527.77 in 2026, a limit it updates each year. It also charges 0.5% on the financed part of a home worth up to R$ 600,000 under the SFH and some housing programs, up to R$ 100,000 financed. Ask about local rules before you budget, because a program that exists in one city may not exist next door.
Land transfers also have fractions. Belo Horizonte's page taxes a transfer of useful ownership on one third of the value and bare ownership on two thirds. If the home sits on federal marine land or carries a usufruct, have your lawyer check how the city treats it.
The ITBI base and STJ Tema 1113
Which value does the rate apply to? For years, many cities used their own reference table and charged on whichever was higher, your price or their number. On 24 February 2022 the Superior Court of Justice ruled against that in a repetitive appeal, REsp 1.937.821/SP, known as Tema 1113. Its three points:
- The base is the home's value under normal market conditions. It isn't tied to the IPTU value, which can't even serve as a floor.
- The price the taxpayer declares is presumed to reflect the market. The city can overturn that only through its own administrative process under article 148 of the National Tax Code.
- A city can't set the base in advance using a reference value it fixed on its own.
An appeal to the Supreme Court, RE 1.412.419, is still pending. Then, on 13 January 2026, Complementary Law 227/2026 rewrote article 38 of the tax code. The base stays the "valor venal", now defined as the cash price under normal market conditions. Cities may estimate it using technical criteria such as market prices, data from notaries and banks, and the home's features. They must publish their criteria, and the taxpayer can contest through a formal appraisal. Notaries and registries must also share transaction data with them.
Does the new article undo Tema 1113? Sources disagree:
- A May 2026 article by Marco Antônio Botto Muscari, republished by the São Paulo notaries' college, says the new text allows advance estimates the STJ had barred, but only for later transfers and only once a city publishes its criteria.
- Beatriz Nobile Medeiros, writing in June 2026, says the law quietly moves the burden to the taxpayer, who would have to pay for an appraisal to rebut the city's number.
- A commentary carried by Portal CPA says Tema 1113 has not been overcome and that courts are rereading it in light of the new law.
- The São Paulo state court's 14th Public Law Chamber has kept Tema 1113 alive so far. On 31 May 2026 (1061078-81.2021.8.26.0053) it held that the law doesn't let a city automatically replace the declared price. On 20 October 2026 (1046870-19.2026.8.26.0053/50001), as reported in the press, it rejected the city's argument because the city didn't show it had published its criteria.
That is one chamber of one state court, and the STJ and the Supreme Court haven't spoken on the new text. The question is open, and the answer may differ between old and new sales. Ask whether your city has published criteria at all. City practice can also lag the law. Belo Horizonte's page, for instance, still describes taxing the declared value when it is higher than the city's appraisal, and otherwise the appraisal.
| Base | ITBI |
|---|---|
| Declared price R$ 1,000,000 | R$ 30,000 |
| City's reference R$ 1,250,000 | R$ 37,500 |
| Difference | R$ 7,500 |
Your options are usually to ask the city to review its figure, pay and claim a refund, or go to court before paying. Rio de Janeiro lets you ask for a review before payment, and Belo Horizonte gives 30 days from the notice. Time pressure from your closing date often decides this. A lawyer can weigh R$ 7,500 against the cost of a fight.
None of this protects a false price. The presumption covers a true declaration of what you paid, and a low figure in the deed also damages you at resale, when it becomes your cost.
When ITBI has to be paid
In practice you pay ITBI before the deed. Belo Horizonte requires payment before a public deed is written, or before a private instrument is registered, and its guide stays valid for 120 days. The notary then records the receipt in the deed under Law 7.433/1985.
Courts keep asking whether a city may charge before ownership changes hands. The Supreme Court's Tema 1124, ARE 1.294.969, asks whether ITBI applies to an assignment of rights under a purchase contract when no transfer has been registered. In the list consulted for this guide, its merits were still pending. The São Paulo chamber's October 2026 decision says the taxable event happens only on registration, and it threw out interest and penalties for the period before. Complementary Law 227/2026 rewrote the ITBI articles of the National Tax Code, but its new article 35-A was vetoed and the published text gives no rule on paying before registration.
For most buyers this doesn't change the sequence, because the notary won't write the deed without the receipt. It matters if you buy on a contract for a unit under construction and then sell your rights before you take title. Ask a lawyer before paying ITBI on a mere assignment.
Notary fees and the state tables
Brazil has no national notary tariff. Under Law 10.169/2000, each state sets the fees for its notaries and registries, published in official tables. Fees for acts with a financial value run in bands between a minimum and a maximum (art. 2). The law forbids setting them as a percentage of the deal (art. 3, II), and forbids charging anything not listed in the table.
Here is what the notaries' college in São Paulo published for São Paulo city in 2026. The total includes the shares that go to the state, the Treasury, the courts, the prosecutors' office and the city's service tax.
| Value in the deed | Total fee | Share of value |
|---|---|---|
| R$ 500,000 | R$ 5,427.43 | 1.09% |
| R$ 1,000,000 | R$ 6,026.36 | 0.60% |
| R$ 2,000,000 | R$ 7,384.26 | 0.37% |
| R$ 3,000,000 | R$ 10,255.96 | 0.34% |
| R$ 5,000,000 | R$ 13,332.69 | 0.27% |
In São Paulo the base for the band is the highest of the declared price, the city's tax value and the ITBI base (state Law 11.331/2002, art. 7). So a city's reference value can push you up a band even if you win the tax argument. Other cities in the same state may pay different totals, because the college publishes versions for different rates of the city's service tax.
You choose your notary. Law 8.935/1994 lets you pick any notary, wherever you live and wherever the home is (art. 8), though the notary can act only within the city of their delegation (art. 9). A buyer closing from abroad can compare fees and service, and the power of attorney itself costs little: R$ 164.14 in São Paulo for one without economic value, and R$ 328.18 with it, on the same 2026 table. In a home loan from a bank, the contract can stand in for the deed (Law 9.514/1997, art. 38), which removes this fee altogether.
Registry fees and timing
Registration is what makes you the owner. Unlike the notary, the Registro de Imóveis has no competition: the office is fixed by the geographic area that covers the home (Law 8.935/1994, art. 12). Fees come from a state table too, again in bands by value, so the registry bill also rises with the price but falls as a share of it.
Budget the registry fee near the notary's. In São Paulo, Table II of state Law 11.331/2002 carries the registry bands. The registry office will quote the exact figure for your value, and you should ask for it in writing during your title check, when you are already in contact with them.
Law 14.382/2022 tightened the schedule. The registrar must register or return the deed with its objections within 10 business days of filing, or 5 for a simple sale deed without special clauses, for electronic documents sent through the national system, and for resubmissions (Law 6.015/1973, art. 188). These count in business days. Any objection must be stated in writing, once. If you don't meet the objections, the filing's priority lapses after 20 days (art. 205).
One discount applies to buyers with SFH finance: the first purchase of a home carries 50% off registry and notary fees (Law 6.015/1973, art. 290). If a bank loan is involved, expect a separate registry charge for the lien as well.
The lawyer and the smaller bills
No law requires a lawyer for an ordinary sale between adults. A foreign buyer who reads no Portuguese takes a large risk without one. Brazil Keys's calculators use 1% to 1.5% of the price as a planning figure. That is an assumption for budgeting, with no official tariff behind it. Some lawyers quote a fixed fee, and one who handles exchange, a power of attorney and registration from start to finish will charge more than one who reads a contract. Ask for a written scope. A broker from the directory may be able to name an English-speaking lawyer, but check that the lawyer works for you and not for the sale.
Smaller items add up to perhaps a few thousand reais. You will need certificates on the title and the seller, as explained in the title guide. Foreign documents for the file need a sworn translation and an apostille. The CPF itself is a low cost. Moving the money carries a margin and 0.38% IOF, worked through in the transfer guide.
Don't overlook debts that follow the home. Under the National Tax Code (art. 130), unpaid IPTU passes to the new owner unless the deed shows it was paid. Law 4.591/1964 makes the buyer of an apartment liable for the seller's condominium debts, fines included, and requires proof of payment on transfer (art. 4). These aren't fees, but they turn into your cost if nobody checks. Ask for the IPTU certificate and a letter from the building's manager, and split the month's condominium charge and IPTU by the days each side owned.
On the coast, marine land adds its own line. The seller owes a 5% laudêmio, worked out on the land and leaving out the buildings, ahead of any transfer (Decree-Law 2.398/1987). Contracts sometimes pass this to the buyer, so read that clause on any beachfront purchase in places such as Barra or Ponta Negra where the land might be federal.
A worked example in São Paulo
Take a resale apartment in Pinheiros bought in cash for R$ 1,000,000, with the city accepting the declared price, in 2026. The registry fee and sundries below are assumptions. Everything else comes from a published rate or table.
| Item | Source | Amount |
|---|---|---|
| ITBI at 3% | Law 11.154/1991 | R$ 30,000 |
| Notary | 2026 table | R$ 6,026 |
| Registry | Assumed close to the notary; get a quote | R$ 6,000 |
| Lawyer at 1% to 1.5% | Planning figure | R$ 10,000 to 15,000 |
| Certificates, translations, power of attorney | Assumed | R$ 1,500 |
| Total | R$ 53,526 to 58,526 | |
| Converted at R$ 5.42 | US$ 9,876 to 10,798 |
That comes to roughly 5.4% to 5.9% of the price, and more than half of it is ITBI. Now look at how the picture changes with size.
| Price | ITBI at 3% | Notary | Notary as a share of ITBI |
|---|---|---|---|
| R$ 500,000 | R$ 15,000 | R$ 5,427 | 36% |
| R$ 1,000,000 | R$ 30,000 | R$ 6,026 | 20% |
| R$ 5,000,000 | R$ 150,000 | R$ 13,333 | 9% |
A financed buyer gets a different bill. A R$ 500,000 apartment under the SFH with at least R$ 100,000 financed pays São Paulo ITBI of R$ 12,500 (0.5% of R$ 100,000 plus 3% of R$ 400,000). A bank contract can replace the deed, and the fee cut in article 290 may apply if it is your first SFH purchase. The lien and the bank's appraisal add charges back. More on that in the financing guide.
What differs by city and by state
Some costs follow the city, some follow the state, and a few are national. Keeping those apart tells you whom to ask.
| Cost | Set by | What varies | Where to check |
|---|---|---|---|
| ITBI rate, exemptions and reduced rates | City | Rate, thresholds, deadlines, value used | City finance office |
| Notary fee | State table | Bands and totals; the city's service tax inside the fee | State notaries' college or court |
| Registry fee | State table | Bands and totals; which office covers the home | The registry office itself |
| Laudêmio | Federal law | Land value in the federal register, if marine land applies | Federal property office (SPU) |
| Lawyer | Private deal | Scope and city | Written quote |
So two homes at the same price can cost different amounts to close. An apartment in Copacabana and one in Geribá sit in one state with one fee system and two city governments. An apartment in Florianópolis and one in Curitiba differ on both. A city's ITBI review habits also matter as much as its rate in a market where its reference values run high.
Check any percentage you see online against the city's own page for the current year. Rates change by municipal law, and this guide's table is only as current as the sources on each city page. For a home you've already found on Brazil Keys, the seller's last ITBI receipt is a useful starting point.
What the tax reform changes at closing
The consumption tax reform in Complementary Law 214/2025 doesn't replace ITBI. A buyer in 2026 pays the same closing costs as a buyer in 2025. The change is on the seller's side, and it reaches you only through the price.
A private owner isn't a taxpayer of the new CBS and IBS unless they fall into the volume rules in article 251: more than three distinct properties sold during the previous year with under five years of ownership, or over one home of their own construction sold inside five years. So an ordinary resale from an owner carries no CBS or IBS. A developer does pay, with the rate cut by 50% and an adjustment reducer tied to what the property cost (arts. 257, 258 and 261), and a further R$ 100,000 comes off for each new home sold (art. 259). CBS starts in 2027. In October 2026 the audit court, TCU, estimated the reference rate at 11.3%; the Senate has yet to set it. That points to about 5.65% of the taxable base on a new home, before IBS.
Whether developers absorb that or pass it on is a commercial matter. The property tax guide covers it in detail.
Questions
How much are closing costs in Brazil?
For a resale at R$ 1,000,000 in São Paulo city, about R$ 53,500 to R$ 58,500 once you include a lawyer, or roughly 5.4% to 5.9%. The share falls on costly homes because registry and notary fees are capped by bands, and it changes with the city's ITBI rate.
Who pays closing costs, the buyer or the seller?
The Civil Code puts deed and registry costs on the buyer unless the contract says otherwise (art. 490). ITBI normally falls on the buyer under city law. Laudêmio on marine land falls on the seller under federal law, though contracts sometimes shift it.
Is ITBI charged on the price I paid or the city's value?
STJ Tema 1113 presumes the declared price reflects the market, and the city can't fix a reference value in advance. Complementary Law 227/2026 lets cities estimate value with published criteria, and courts are still working out how the two fit.
Can I shop around for a cheaper notary?
You can pick any notary, under article 8 of Law 8.935/1994. Fees come from a state table, so within a state the savings are small; service and speed are the larger difference. The registry office can't be chosen.
Are there exemptions from ITBI?
Each city has its own. São Paulo exempts an individual's first property purchase of a residential home up to R$ 245,527.77 in 2026 and charges 0.5% on part of an SFH loan on a home worth up to R$ 600,000.
Do I pay the new CBS or IBS when I buy?
Not on a resale from an ordinary private owner. Developers and high-volume sellers will pay from 2027 and may build that into the price.
How long does registration take?
The registrar must act within 10 business days, or within 5 for a simple sale deed, an electronic filing or a resubmission, under Law 6.015/1973, art. 188. Objections restart the work, so a clean file matters.
Can I close from abroad?
Yes, with a power of attorney. In São Paulo the notary fee for that is R$ 164.14 to R$ 328.18 on the 2026 table, plus apostille and sworn translation costs if it is signed abroad.
Sources
- STJ, Tema Repetitivo 1113, REsp 1.937.821/SP
- Planalto, Complementary Law 227/2026 (art. 165 rewrites National Tax Code arts. 35, 38, 41)
- CNB/SP, Muscari, O impacto da LC 227/2026 na base do ITBI, May 2026
- TAGD Law, TJSP keeps Tema 1.113 after LC 227/2026
- Portal CPA, TJSP: the ITBI base is the declared value after LC 227/2026, June 2026
- Rota da Jurisprudência, TJ-SP sets aside the reference value, Oct 2026
- APET, Medeiros, De quem é o ônus? A LC 227/2026 e o ITBI, June 2026
- Sijur, STF general-repercussion themes list (Tema 1124 pending)
- STF, Tema 1124, ARE 1.294.969
- CNB/SP, 2026 notary fee tables
- Planalto, Law 10.169/2000 (fees)
- Assembleia Legislativa de São Paulo, state Law 11.331/2002
- Planalto, Law 8.935/1994 (notaries and registrars)
- Planalto, Law 14.382/2022 (registry deadlines)
- São Paulo city, Law 11.154/1991 (ITBI rates)
- São Paulo city finance office, ITBI immunities and exemptions 2026
- Belo Horizonte city, ITBI
- Rio de Janeiro city, ITBI services
- Planalto, Civil Code, arts. 490 and 502
- Planalto, Complementary Law 214/2025, compiled (arts. 251 to 255)
- Barbieri Advogados, Individuals as IBS and CBS taxpayers (2026)
- Planalto, Decree-Law 2.398/1987 (laudêmio)
- Planalto, National Tax Code, art. 130
Written by Lucas Andrade. Updated November 2026. General information, not legal, tax or investment advice. Ask a Brazilian lawyer about your own case.