{
  "topic": "itbi-state-capitals",
  "extracted": "2026-10-15",
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/brazil/by-state) with a link",
  "states": {
    "ac": {
      "capital": "Rio Branco",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%",
      "law": "Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Rio Branco: Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento)",
          "url": "https://portalcgm.riobranco.ac.gov.br/portal/wp-content/uploads/2013/10/LEI-1508-DE-08.12.2003-Codigo-Tributario-Municipal.pdf"
        }
      ]
    },
    "al": {
      "capital": "Maceió",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%",
      "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",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Maceió: 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",
          "url": "https://itbie.maceio.al.gov.br/itbi/paginas/portal/pdfs/lei1.pdf"
        }
      ]
    },
    "am": {
      "capital": "Manaus",
      "read": "no",
      "rate": null,
      "reduced": null,
      "law": null,
      "answer": "Payotte could not read the ITBI law of Manaus, the capital of Amazonas (official site blocked or text not found): no rate is given.",
      "note": null,
      "sources": []
    },
    "ap": {
      "capital": "Macapá",
      "read": "yes",
      "rate": "2%",
      "reduced": "1%",
      "law": "Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Macapá: Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento)",
          "url": "https://macapa.ap.gov.br/portal/wp-content/uploads/2023/03/LEI_COMPLEMENTAR_N_144_2021_PMM_com_alteracoes.pdf"
        }
      ]
    },
    "ba": {
      "capital": "Salvador",
      "read": "yes",
      "rate": "3%",
      "reduced": "1%",
      "law": "Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Salvador: Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8",
          "url": "https://www2.sefaz.salvador.ba.gov.br/storage/8052/CTRMS---CONSOLIDADO---ate-PL-9.823-2024.pdf"
        }
      ]
    },
    "ce": {
      "capital": "Fortaleza",
      "read": "yes",
      "rate": "4%",
      "reduced": "0.5%, 2%",
      "law": "not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Fortaleza: not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read)",
          "url": "https://ibs.sefin.fortaleza.ce.gov.br/Canal/16/Generico/1167/Ler"
        }
      ]
    },
    "df": {
      "capital": "Brasília",
      "read": "yes",
      "rate": "2%",
      "reduced": "1%",
      "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",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Brasília: 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",
          "url": "https://www.sinj.df.gov.br/sinj/Norma/5d4c512efb024197951f9254ddd668ac/Lei_7635_23_12_2024.html"
        }
      ]
    },
    "es": {
      "capital": "Vitória",
      "read": "yes",
      "rate": "2%",
      "reduced": "1%",
      "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",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Vitória: 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",
          "url": "https://cartadeservicos.vitoria.es.gov.br/areas/16-Fazenda/servicos/785-ITBI-Imposto-sobre-a-transmissao-de-bens-imoveis/"
        }
      ]
    },
    "go": {
      "capital": "Goiânia",
      "read": "yes",
      "rate": "2%",
      "reduced": null,
      "law": "Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Goiânia: Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203",
          "url": "https://www.goiania.go.gov.br/asp/processo/doc_assunto.asp?codg_assunto=624"
        }
      ]
    },
    "ma": {
      "capital": "São Luís",
      "read": "no",
      "rate": null,
      "reduced": null,
      "law": null,
      "answer": "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.",
      "note": null,
      "sources": []
    },
    "mg": {
      "capital": "Belo Horizonte",
      "read": "yes",
      "rate": "3%",
      "reduced": "0%, 1.5%",
      "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",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Belo Horizonte: 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",
          "url": "https://prefeitura.pbh.gov.br/fazenda/tributos/ITBI"
        }
      ]
    },
    "ms": {
      "capital": "Campo Grande",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%",
      "law": "Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Campo Grande: Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F",
          "url": "https://www.campogrande.ms.gov.br/sefaz/itbi/"
        }
      ]
    },
    "mt": {
      "capital": "Cuiabá",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%, 0%",
      "law": "Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Cuiabá: Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento)",
          "url": "https://www.cuiaba.mt.gov.br/servicos/portal-do-imposto"
        }
      ]
    },
    "pa": {
      "capital": "Belém",
      "read": "yes",
      "rate": "3%",
      "reduced": null,
      "law": "Lei 8.792/2010, as amended by Lei 10.308/2026",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Belém: Lei 8.792/2010, as amended by Lei 10.308/2026",
          "url": "https://cdn-belem.n2gov.com.br/uploads/923.pdf"
        }
      ]
    },
    "pb": {
      "capital": "João Pessoa",
      "read": "yes",
      "rate": "3%",
      "reduced": "0%",
      "law": "LC 53/2008 (Tax Code), art. 206",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "João Pessoa: LC 53/2008 (Tax Code), art. 206",
          "url": "https://sapl.joaopessoa.pb.leg.br/media/sapl/public/normajuridica/2008/14201/14201_texto_integral.pdf"
        }
      ]
    },
    "pe": {
      "capital": "Recife",
      "read": "yes",
      "rate": "3%",
      "reduced": "1%, 1.8%",
      "law": "Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Recife: Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09",
          "url": "https://recifeemdia.recife.pe.gov.br/sites/default/files/CTM_COMPILADO.pdf"
        }
      ]
    },
    "pi": {
      "capital": "Teresina",
      "read": "yes",
      "rate": "2%",
      "reduced": "1.8%",
      "law": "LC 4.974/2016 (Tax Code), art. 88",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Teresina: LC 4.974/2016 (Tax Code), art. 88",
          "url": "http://200.23.153.37/acervodigital/upload/arquivos/outros/2017/01/dom1998-28122016.pdf"
        }
      ]
    },
    "pr": {
      "capital": "Curitiba",
      "read": "yes",
      "rate": "2.7%",
      "reduced": "0%",
      "law": "LC 108/2017, art. 9, as amended by LC 134/2022",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Curitiba: LC 108/2017, art. 9, as amended by LC 134/2022",
          "url": "https://mid.curitiba.pr.gov.br/2018/00217721.pdf"
        }
      ]
    },
    "rj": {
      "capital": "Rio de Janeiro",
      "read": "no",
      "rate": null,
      "reduced": null,
      "law": null,
      "answer": "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.",
      "note": null,
      "sources": []
    },
    "rn": {
      "capital": "Natal",
      "read": "yes",
      "rate": "3%",
      "reduced": "0%",
      "law": "Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Natal: Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7",
          "url": "https://www2.natal.rn.gov.br/_anexos/publicacao/dom/dom_20160905_8d5e629acbeac3687ff735ea0df6c9da.pdf"
        }
      ]
    },
    "ro": {
      "capital": "Porto Velho",
      "read": "yes",
      "rate": "2%",
      "reduced": null,
      "law": "Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Porto Velho: Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento)",
          "url": "https://www.portovelho.ro.gov.br/uploads/arquivos/leis/2021/12/45198/1640720804lei-comp-no-878-de-17122021-mens-82-2021.pdf"
        }
      ]
    },
    "rr": {
      "capital": "Boa Vista",
      "read": "yes",
      "rate": "1.5%",
      "reduced": null,
      "law": "LC 1.223/2009 (Tax Code), art. 141",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "Boa Vista: LC 1.223/2009 (Tax Code), art. 141",
          "url": "https://sapl.boavista.rr.leg.br/media/sapl/public/normajuridica/2009/2566/lei_no_1223_de_29_de_dezembro_de_2009.pdf"
        }
      ]
    },
    "rs": {
      "capital": "Porto Alegre",
      "read": "yes",
      "rate": "3%",
      "reduced": "0.5%",
      "law": "Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Porto Alegre: Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base)",
          "url": "https://prefeitura.poa.br/carta-de-servicos/itbi-imposto-sobre-transmissao-de-bens-imoveis"
        }
      ]
    },
    "sc": {
      "capital": "Florianópolis",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%",
      "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)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Florianópolis: 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)",
          "url": "https://www.cmf.sc.gov.br/proposicoes/Leis-Complementares/2019/1/0/64575"
        }
      ]
    },
    "se": {
      "capital": "Aracaju",
      "read": "no",
      "rate": null,
      "reduced": null,
      "law": null,
      "answer": "Payotte could not read the ITBI law of Aracaju, the capital of Sergipe (official site blocked or text not found): no rate is given.",
      "note": null,
      "sources": []
    },
    "sp": {
      "capital": "São Paulo",
      "read": "yes",
      "rate": "3%",
      "reduced": "0.5%",
      "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",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "São Paulo: 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",
          "url": "https://prefeitura.sp.gov.br/web/fazenda/w/servicos/itbi/2513"
        }
      ]
    },
    "to": {
      "capital": "Palmas",
      "read": "yes",
      "rate": "2%",
      "reduced": "0.5%",
      "law": "Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento)",
      "answer": "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)).",
      "note": null,
      "sources": [
        {
          "title": "Palmas: Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento)",
          "url": "https://legislativo.palmas.to.gov.br/media/leis/lei-complementar-285-2013-10-31-20-11-2023-19-56-10.pdf"
        }
      ]
    }
  }
}