By state · 27 federative units

ITBI rate in the state capitals

The general ITBI rate of each state capital, its reduced rates and the municipal law that sets them, where Payotte could read the law at an official source.

Compiled on from the official sources read by Payotte, each with its source.

In short

The general ITBI rate of each state capital, its reduced rates and the municipal law that sets them, where Payotte could read the law at an official source. Law read: 23 of the 27 federative units.

The table

StateCapitalLaw readGeneral rateReduced rateLaw
AcreRio BrancoYes2%0.5%Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento)
AlagoasMaceióYes2%0.5%Lei nº 4.486/1996 (Código Tributário), arts. 33 and 34, as amended by Leis 5.677/2008, 5.837/2009 and 5.869/2009
AmapáMacapáYes2%1%Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento)
AmazonasManausNot read———
BahiaSalvadorYes3%1%Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8
CearáFortalezaYes4%0.5%, 2%not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read)
Distrito FederalBrasíliaYes2%1%Lei nº 3.830/2006 art. 9 (wording by Lei nº 7.635/2024, effects from 2025-01-01); Decreto nº 27.576/2006 arts. 5, 6, 9, 12
Espírito SantoVitóriaYes2%1%Lei nº 3.571/1989 art. 16 I (cooperativa) e Decreto nº 12.882/2006, as cited by the Prefeitura; law text itself not read
GoiásGoiâniaYes2%—Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203
MaranhãoSão LuísNot read———
Mato GrossoCuiabáYes2%0.5%, 0%Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento)
Mato Grosso do SulCampo GrandeYes2%0.5%Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F
Minas GeraisBelo HorizonteYes3%0%, 1.5%Lei nº 5.492/1988 arts. 5 and 6; Lei nº 9.814/2010 art. 12; Lei nº 8.147/2013; Lei nº 10.692/2013
ParáBelémYes3%—Lei 8.792/2010, as amended by Lei 10.308/2026
ParaíbaJoão PessoaYes3%0%LC 53/2008 (Tax Code), art. 206
ParanáCuritibaYes2.7%0%LC 108/2017, art. 9, as amended by LC 134/2022
PernambucoRecifeYes3%1%, 1.8%Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09
PiauíTeresinaYes2%1.8%LC 4.974/2016 (Tax Code), art. 88
Rio de JaneiroRio de JaneiroNot read———
Rio Grande do NorteNatalYes3%0%Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7
Rio Grande do SulPorto AlegreYes3%0.5%Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base)
RondôniaPorto VelhoYes2%—Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento)
RoraimaBoa VistaYes1.5%—LC 1.223/2009 (Tax Code), art. 141
Santa CatarinaFlorianópolisYes2%0.5%Lei Complementar nº 007/1997 art. 285, redação da Lei Complementar nº 683/2019 art. 6º (12/12/2019); base: art. 281 (LC 683/2019 art. 1º)
São PauloSão PauloYes3%0.5%Lei nº 11.154/1991 arts. 7 and 10 (art. 10 as worded by Lei nº 17.719/2021, caps updated annually); Decreto nº 55.196/2014
SergipeAracajuNot read———
TocantinsPalmasYes2%0.5%Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento)

“—” means the official source read does not give it. Download the data: itbi-state-capitals.json (CC BY 4.0, cite Payotte (https://payotte.com/brazil/by-state) with a link).

State by state, in one sentence each

Acre

Rio Branco, the capital of Acre, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento)).

Alagoas

Maceió, the capital of Alagoas, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei nº 4.486/1996 (Código Tributário), arts. 33 and 34, as amended by Leis 5.677/2008, 5.837/2009 and 5.869/2009).

Amapá

Macapá, the capital of Amapá, charges ITBI at 2% of the value of the transfer, with a reduced rate of 1% for some purchases defined by its law (Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento)).

Amazonas

Payotte could not read the ITBI law of Manaus, the capital of Amazonas (official site blocked or text not found): no rate is given.

Bahia

Salvador, the capital of Bahia, charges ITBI at 3% of the value of the transfer, with a reduced rate of 1% for some purchases defined by its law (Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8).

Ceará

Fortaleza, the capital of Ceará, charges ITBI at 4% of the value of the transfer, with a reduced rate of 0.5% or 2% for some purchases defined by its law (not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read)).

Distrito Federal

Brasília, the capital of Distrito Federal, charges ITBI at 2% of the value of the transfer, with a reduced rate of 1% for some purchases defined by its law (Lei nº 3.830/2006 art. 9 (wording by Lei nº 7.635/2024, effects from 2025-01-01); Decreto nº 27.576/2006 arts. 5, 6, 9, 12).

Espírito Santo

Vitória, the capital of Espírito Santo, charges ITBI at 2% of the value of the transfer, with a reduced rate of 1% for some purchases defined by its law (Lei nº 3.571/1989 art. 16 I (cooperativa) e Decreto nº 12.882/2006, as cited by the Prefeitura; law text itself not read).

Goiás

Goiânia, the capital of Goiás, charges ITBI at 2% of the value of the transfer (Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203).

Maranhão

Payotte could not read the ITBI law of São Luís, the capital of Maranhão (official site blocked or text not found): no rate is given.

Mato Grosso

Cuiabá, the capital of Mato Grosso, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% or 0% for some purchases defined by its law (Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento)).

Mato Grosso do Sul

Campo Grande, the capital of Mato Grosso do Sul, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F).

Minas Gerais

Belo Horizonte, the capital of Minas Gerais, charges ITBI at 3% of the value of the transfer, with a reduced rate of 0% or 1.5% for some purchases defined by its law (Lei nº 5.492/1988 arts. 5 and 6; Lei nº 9.814/2010 art. 12; Lei nº 8.147/2013; Lei nº 10.692/2013).

Pará

Belém, the capital of Pará, charges ITBI at 3% of the value of the transfer (Lei 8.792/2010, as amended by Lei 10.308/2026).

Paraíba

João Pessoa, the capital of Paraíba, charges ITBI at 3% of the value of the transfer, with a reduced rate of 0% for some purchases defined by its law (LC 53/2008 (Tax Code), art. 206).

Paraná

Curitiba, the capital of Paraná, charges ITBI at 2.7% of the value of the transfer, with a reduced rate of 0% for some purchases defined by its law (LC 108/2017, art. 9, as amended by LC 134/2022).

Pernambuco

Recife, the capital of Pernambuco, charges ITBI at 3% of the value of the transfer, with a reduced rate of 1% or 1.8% for some purchases defined by its law (Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09).

Piauí

Teresina, the capital of Piauí, charges ITBI at 2% of the value of the transfer, with a reduced rate of 1.8% for some purchases defined by its law (LC 4.974/2016 (Tax Code), art. 88).

Rio de Janeiro

Payotte could not read the ITBI law of Rio de Janeiro, the capital of Rio de Janeiro (official site blocked or text not found): no rate is given.

Rio Grande do Norte

Natal, the capital of Rio Grande do Norte, charges ITBI at 3% of the value of the transfer, with a reduced rate of 0% for some purchases defined by its law (Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7).

Rio Grande do Sul

Porto Alegre, the capital of Rio Grande do Sul, charges ITBI at 3% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base)).

Rondônia

Porto Velho, the capital of Rondônia, charges ITBI at 2% of the value of the transfer (Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento)).

Roraima

Boa Vista, the capital of Roraima, charges ITBI at 1.5% of the value of the transfer (LC 1.223/2009 (Tax Code), art. 141).

Santa Catarina

Florianópolis, the capital of Santa Catarina, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei Complementar nº 007/1997 art. 285, redação da Lei Complementar nº 683/2019 art. 6º (12/12/2019); base: art. 281 (LC 683/2019 art. 1º)).

São Paulo

São Paulo, the capital of São Paulo, charges ITBI at 3% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei nº 11.154/1991 arts. 7 and 10 (art. 10 as worded by Lei nº 17.719/2021, caps updated annually); Decreto nº 55.196/2014).

Sergipe

Payotte could not read the ITBI law of Aracaju, the capital of Sergipe (official site blocked or text not found): no rate is given.

Tocantins

Palmas, the capital of Tocantins, charges ITBI at 2% of the value of the transfer, with a reduced rate of 0.5% for some purchases defined by its law (Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento)).

Other tables by state

Sources

All tables · Payotte Brazil