In short
ITBI transfer tax, notary deed and registration on a R$ 500,000 and a R$ 1 million home in each of the 27 capitals, from the city laws and state fee tables read by Payotte. Every part read: 6 of the 27 federative units.
The table
| State | Capital | Every part read | On R$ 500,000 | On R$ 1 million |
|---|---|---|---|---|
| Acre | Rio Branco | Yes | R$ 30,162 | R$ 44,194 |
| Alagoas | Maceió | Not read | at least R$ 22,236 | at least R$ 33,860 |
| Amapá | Macapá | Not read | at least R$ 10,000 | at least R$ 20,000 |
| Amazonas | Manaus | Not read | at least R$ 18,173 | at least R$ 30,478 |
| Bahia | Salvador | Yes | R$ 23,497 | R$ 49,111 |
| Ceará | Fortaleza | Not read | at least R$ 20,000 | at least R$ 40,000 |
| Distrito Federal | Brasília | Yes | R$ 13,690 | R$ 24,217 |
| Espírito Santo | Vitória | Not read | at least R$ 21,814 | at least R$ 31,814 |
| Goiás | Goiânia | Not read | at least R$ 19,735 | at least R$ 31,894 |
| Maranhão | São Luís | Not read | at least R$ 17,125 | at least R$ 32,593 |
| Mato Grosso | Cuiabá | Not read | at least R$ 10,000 | at least R$ 20,000 |
| Mato Grosso do Sul | Campo Grande | Not read | at least R$ 22,338 | at least R$ 33,263 |
| Minas Gerais | Belo Horizonte | Yes | R$ 26,046 | R$ 43,733 |
| Pará | Belém | Not read | at least R$ 15,000 | at least R$ 30,000 |
| Paraíba | João Pessoa | Not read | at least R$ 15,000 | at least R$ 30,000 |
| Paraná | Curitiba | Not read | at least R$ 13,500 | at least R$ 27,000 |
| Pernambuco | Recife | Not read | at least R$ 26,807 | at least R$ 41,807 |
| Piauí | Teresina | Not read | at least R$ 10,000 | at least R$ 20,000 |
| Rio de Janeiro | Rio de Janeiro | Not read | at least R$ 5,782 | — |
| Rio Grande do Norte | Natal | Not read | at least R$ 15,000 | at least R$ 30,000 |
| Rio Grande do Sul | Porto Alegre | Not read | at least R$ 19,935 | at least R$ 39,322 |
| Rondônia | Porto Velho | Yes | R$ 23,704 | R$ 41,637 |
| Roraima | Boa Vista | Yes | R$ 15,501 | R$ 23,001 |
| Santa Catarina | Florianópolis | Not read | at least R$ 10,000 | at least R$ 20,000 |
| São Paulo | São Paulo | Not read | at least R$ 18,284 | at least R$ 33,846 |
| Sergipe | Aracaju | Not read | — | — |
| Tocantins | Palmas | Not read | at least R$ 10,000 | at least R$ 20,000 |
“—” means the official source read does not give it. Download the data: purchase-costs-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
On a R$ 500,000 home in Rio Branco (Acre), ITBI, notary deed and registration come to R$ 30,162.
Alagoas
On a R$ 500,000 home in Maceió (Alagoas), ITBI, notary deed and registration come to at least R$ 22,236 (a part could not be read or the state table excludes state taxes).
Amapá
On a R$ 500,000 home in Macapá (Amapá), ITBI, notary deed and registration come to at least R$ 10,000 (a part could not be read or the state table excludes state taxes).
Amazonas
On a R$ 500,000 home in Manaus (Amazonas), ITBI, notary deed and registration come to at least R$ 18,173 (a part could not be read or the state table excludes state taxes).
Bahia
On a R$ 500,000 home in Salvador (Bahia), ITBI, notary deed and registration come to R$ 23,497.
Ceará
On a R$ 500,000 home in Fortaleza (Ceará), ITBI, notary deed and registration come to at least R$ 20,000 (a part could not be read or the state table excludes state taxes).
Distrito Federal
On a R$ 500,000 home in Brasília (Distrito Federal), ITBI, notary deed and registration come to R$ 13,690.
Espírito Santo
On a R$ 500,000 home in Vitória (Espírito Santo), ITBI, notary deed and registration come to at least R$ 21,814 (a part could not be read or the state table excludes state taxes).
Goiás
On a R$ 500,000 home in Goiânia (Goiás), ITBI, notary deed and registration come to at least R$ 19,735 (a part could not be read or the state table excludes state taxes).
Maranhão
On a R$ 500,000 home in São Luís (Maranhão), ITBI, notary deed and registration come to at least R$ 17,125 (a part could not be read or the state table excludes state taxes).
Mato Grosso
On a R$ 500,000 home in Cuiabá (Mato Grosso), ITBI, notary deed and registration come to at least R$ 10,000 (a part could not be read or the state table excludes state taxes).
Mato Grosso do Sul
On a R$ 500,000 home in Campo Grande (Mato Grosso do Sul), ITBI, notary deed and registration come to at least R$ 22,338 (a part could not be read or the state table excludes state taxes).
Minas Gerais
On a R$ 500,000 home in Belo Horizonte (Minas Gerais), ITBI, notary deed and registration come to R$ 26,046.
Pará
On a R$ 500,000 home in Belém (Pará), ITBI, notary deed and registration come to at least R$ 15,000 (a part could not be read or the state table excludes state taxes).
Paraíba
On a R$ 500,000 home in João Pessoa (Paraíba), ITBI, notary deed and registration come to at least R$ 15,000 (a part could not be read or the state table excludes state taxes).
Paraná
On a R$ 500,000 home in Curitiba (Paraná), ITBI, notary deed and registration come to at least R$ 13,500 (a part could not be read or the state table excludes state taxes).
Pernambuco
On a R$ 500,000 home in Recife (Pernambuco), ITBI, notary deed and registration come to at least R$ 26,807 (a part could not be read or the state table excludes state taxes).
Piauí
On a R$ 500,000 home in Teresina (Piauí), ITBI, notary deed and registration come to at least R$ 10,000 (a part could not be read or the state table excludes state taxes).
Rio de Janeiro
On a R$ 500,000 home in Rio de Janeiro (Rio de Janeiro), ITBI, notary deed and registration come to at least R$ 5,782 (a part could not be read or the state table excludes state taxes).
Rio Grande do Norte
On a R$ 500,000 home in Natal (Rio Grande do Norte), ITBI, notary deed and registration come to at least R$ 15,000 (a part could not be read or the state table excludes state taxes).
Rio Grande do Sul
On a R$ 500,000 home in Porto Alegre (Rio Grande do Sul), ITBI, notary deed and registration come to at least R$ 19,935 (a part could not be read or the state table excludes state taxes).
Rondônia
On a R$ 500,000 home in Porto Velho (Rondônia), ITBI, notary deed and registration come to R$ 23,704.
Roraima
On a R$ 500,000 home in Boa Vista (Roraima), ITBI, notary deed and registration come to R$ 15,501.
Santa Catarina
On a R$ 500,000 home in Florianópolis (Santa Catarina), ITBI, notary deed and registration come to at least R$ 10,000 (a part could not be read or the state table excludes state taxes).
São Paulo
On a R$ 500,000 home in São Paulo (São Paulo), ITBI, notary deed and registration come to at least R$ 18,284 (a part could not be read or the state table excludes state taxes).
Sergipe
Payotte does not compute the purchase costs in Aracaju: neither the city's ITBI nor the state's fee table could be read for that price.
Tocantins
On a R$ 500,000 home in Palmas (Tocantins), ITBI, notary deed and registration come to at least R$ 10,000 (a part could not be read or the state table excludes state taxes).
Other tables by state
Sources
- Acre: Rio Branco: Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento)
- Acre: Acre: Provimento COGER nº 15/2025 (TJAC Corregedoria), 29/12/2025, DJe nº 7.929 of 30/12/2025 (republished for correction), Anexo I, in force 01/01/2026 (Lei estadual 1.805/2006)
- Alagoas: 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
- Alagoas: Alagoas: Lei estadual n. 9.778 de 23/12/2025 (DOE/AL suplemento 29/12/2025), Anexo I; in force 90 days after publication (art. 27), i.e. from about 29/03/2026
- Amapá: Macapá: Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento)
- Amazonas: Amazonas: Lei estadual n. 7.500 de 16/05/2025 (DOE/AM 16/05/2025; brackets up to R$ 1,055,700.00) as amended by Lei estadual n. 8.212 de 28/04/2026 (DOE/AM 28/04/2026, in force on publication, art. 4; brackets above R$ 1,055,700.00), both amending Lei 2.751/2002; files published by TJAM/CGJ-AM
- Bahia: Salvador: Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8
- Bahia: Bahia: Decreto Judiciario TJBA n. 1075 of 16/12/2025 (DJE n. 3.951, 17/12/2025), adjusting the Anexo Unico of Lei estadual 12.373/2011 as amended by Lei 14.806/2024; Tabelas II and III - 2026, in force 01/01/2026
- Ceará: Fortaleza: not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read)
- Ceará: Ceará: Portaria n. 2982/2025-GABPRESI (TJCE), DJe Adm. 19/12/2025, in force 02/01/2026; annex 'Tabelas de Emolumentos 2026' (Tabela II codes 002008-002017, Tabela VII codes 007001-007009)
- Distrito Federal: 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
- Distrito Federal: Distrito Federal: Resolucao n. 2 de 19/12/2025 do Conselho da Magistratura do TJDFT (update of the tables of federal Lei 14.756/2023), in force 2026-01-01
- Espírito Santo: 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
- Espírito Santo: Espírito Santo: Ato n. 10/2025 CGJ-ES (dated 15/12/2025, made available 17/12/2025), effects from 01/01/2026; tables of State Law 4.847/1993 converted to BRL (Tabela 7 item IV-B escritura; Tabela 11 item I-B registro)
- Goiás: Goiânia: Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203
- Goiás: Goiás: Provimento Conjunto n. 179/2025 (CGJ-GO and Corregedoria do Foro Extrajudicial), DJe-GO ed. 4339 supl., published 19/12/2025, in force 01/01/2026; adjusts Tables XIII and XIV of State Law 14.376/2002
- Maranhão: Maranhão: TJMA Resolucao-GP n. 143 of 15/12/2025 (monetary update 4.17780% INPC of the tables of Lei estadual 9.109/2009; general cap R$21,380.93), in force 01/01/2026
- Mato Grosso: Cuiabá: Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento)
- Mato Grosso: Mato Grosso: Provimento-TJMT/CGJ n. 80/2025-GAB-CGJ de 17/12/2025 (DJe 23/12/2025, ed. 12093), in force 01/01/2026; values of Lei estadual 7.550/2001 updated by 15.30%
- Mato Grosso do Sul: Campo Grande: Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F
- Mato Grosso do Sul: Mato Grosso do Sul: Provimento CGJ/TJMS n. 349 of 12/12/2025 (DJe-MS ed. 5777, 16/12/2025), amending Provimento 327/2024; tables of Lei estadual 6.183/2023 updated +2.35%; in force 01/01/2026
- Minas Gerais: Belo Horizonte: Lei nº 5.492/1988 arts. 5 and 6; Lei nº 9.814/2010 art. 12; Lei nº 8.147/2013; Lei nº 10.692/2013
- Minas Gerais: Minas Gerais: Portaria n. 8.664/CGJ/2025 (TJMG), DJe 2025-12-18, in force 2026-01-01 (Anexo Unico, Lei estadual 15.424/2004)
- Pará: Belém: Lei 8.792/2010, as amended by Lei 10.308/2026
- Paraíba: João Pessoa: LC 53/2008 (Tax Code), art. 206
- Paraná: Curitiba: LC 108/2017, art. 9, as amended by LC 134/2022
- Paraná: Paraná: Lei estadual 21.869 de 18/12/2023 (DOE n. 11564, 18/12/2023), Anexo Unico altera Tabelas XI e XIII da Lei 6.149/1970; VRCext R$ 0,277 desde 01/01/2024; TJPR page states this is the table currently in force
- Pernambuco: Recife: Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09
- Pernambuco: Pernambuco: Ato TJPE n. 1556 of 18/12/2025 (DJe n. 390/2025, 18/12/2025), IPCA correction 4.461840% of emolumentos and TSNR under art. 25 of Lei estadual 11.404/1996; in force 01/01/2026
- Piauí: Teresina: LC 4.974/2016 (Tax Code), art. 88
- Rio de Janeiro: Rio de Janeiro: Portaria CGJ-RJ n. 516/2026 (tabelas de emolumentos extrajudiciais, in force from 2026-03-09; replaces Portaria CGJ n. 2679/2025 in force 2026-01-01 to 2026-03-08)
- Rio Grande do Norte: Natal: Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7
- Rio Grande do Sul: Porto Alegre: Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base)
- Rio Grande do Sul: Rio Grande do Sul: Tabela de Emolumentos (Anexo, Lei estadual 12.692/2006) published by Corregedoria-Geral da Justica TJRS in DJE-RS Caderno Extra n. 8.048 of 15/12/2025; 5.86% adjustment (IPC/IEPE/UFRGS); in force 01/01/2026
- Rondônia: Porto Velho: Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento)
- Rondônia: Rondônia: Provimento Corregedoria nº 36/2025 (TJRO/CGJ), 18/12/2025, DJe 234 of 18/12/2025 p. 32-51, values in force from 01/01/2026 (Lei estadual 2.936/2012)
- Roraima: Boa Vista: LC 1.223/2009 (Tax Code), art. 141
- Roraima: Roraima: Provimento TJRR/CGJ n. 5 of 28/01/2026, DJE n. 8026 of 29/01/2026 pp. 10-39, in force 01/02/2026 (values of Lei estadual 752/2009 updated by IPCA, per TJRR ADI ruling suspending Lei 1.157/2016)
- Santa Catarina: 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)
- São Paulo: 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
- São Paulo: São Paulo: Tabela II dos Oficios de Registro de Imoveis - Sao Paulo 2026 (Lei Estadual 11.331/2002, values updated by UFESP 2026 under art. 6), in force from 8 Jan 2026; file published by ARISP and linked by TJSP Portal do Extrajudicial
- Sergipe: Sergipe: Lei estadual 8.639/2019 as amended by Lei 9.840 of 26/12/2025 (DOE-SE suppl. 29.797, in force 90 days after publication); TJSE Resolucao 15/2026 (30/04/2026, 2026 IPCA update 4.26%) leaves items 6.1 (escritura) and IV-2.1 (registro) at 'Vide Lei 9.840'; base bracket amounts from TJSE Resolucao 3/2025
- Tocantins: Palmas: Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento)
- Tocantins: Tocantins: Provimento nº 12/2025 CGJUS/CGABCGJUS/COAD (TJTO), DJe nº 6020 of 18/12/2025, in force 01/01/2026 (Lei Estadual 3.408/2018)