{
  "topic": "purchase-costs-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",
      "complete": "yes",
      "total_500k": "R$ 30,162",
      "total_1m": "R$ 44,194",
      "answer": "On a R$ 500,000 home in Rio Branco (Acre), ITBI, notary deed and registration come to R$ 30,162.",
      "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"
        },
        {
          "title": "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)",
          "url": "https://webdev.tjac.jus.br/wp-content/uploads/2025/12/Provimento_COGER_TJAC_15_2025.pdf"
        }
      ]
    },
    "al": {
      "capital": "Maceió",
      "complete": "no",
      "total_500k": "at least R$ 22,236",
      "total_1m": "at least R$ 33,860",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://diario.imprensaoficial.al.gov.br/apinova/api/editions/viewPdf/51242"
        }
      ]
    },
    "am": {
      "capital": "Manaus",
      "complete": "no",
      "total_500k": "at least R$ 18,173",
      "total_1m": "at least R$ 30,478",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "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",
          "url": "https://www.tjam.jus.br/index.php/ext-emolumentos/emolumentos-capital/52961-tabela-de-emolumentos-2025-lei-7-500-2025-pdf/file ; https://www.tjam.jus.br/index.php/ext-emolumentos/emolumentos-capital/63997-tabela-de-emolumentos-2026-lei-n-8-212-de-28-de-abril-de-2026/file"
        }
      ]
    },
    "ap": {
      "capital": "Macapá",
      "complete": "no",
      "total_500k": "at least R$ 10,000",
      "total_1m": "at least R$ 20,000",
      "answer": "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).",
      "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",
      "complete": "yes",
      "total_500k": "R$ 23,497",
      "total_1m": "R$ 49,111",
      "answer": "On a R$ 500,000 home in Salvador (Bahia), ITBI, notary deed and registration come to R$ 23,497.",
      "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"
        },
        {
          "title": "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",
          "url": "https://www.tjba.jus.br/portal/wp-content/uploads/2025/12/TABELA-DE-CUSTAS-TJBA-2026-C-DECRETO.pdf"
        }
      ]
    },
    "ce": {
      "capital": "Fortaleza",
      "complete": "no",
      "total_500k": "at least R$ 20,000",
      "total_1m": "at least R$ 40,000",
      "answer": "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).",
      "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"
        },
        {
          "title": "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)",
          "url": "https://djea-con.tjce.jus.br/materias/162549/busca_anexo/99979"
        }
      ]
    },
    "df": {
      "capital": "Brasília",
      "complete": "yes",
      "total_500k": "R$ 13,690",
      "total_1m": "R$ 24,217",
      "answer": "On a R$ 500,000 home in Brasília (Distrito Federal), ITBI, notary deed and registration come to R$ 13,690.",
      "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"
        },
        {
          "title": "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",
          "url": "https://www.tjdft.jus.br/informacoes/extrajudicial/tabela-de-custas"
        }
      ]
    },
    "es": {
      "capital": "Vitória",
      "complete": "no",
      "total_500k": "at least R$ 21,814",
      "total_1m": "at least R$ 31,814",
      "answer": "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).",
      "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/"
        },
        {
          "title": "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)",
          "url": "https://www.tjes.jus.br/corregedoria/2025/12/17/ato-no-10-2025-disp-17-12-2025/"
        }
      ]
    },
    "go": {
      "capital": "Goiânia",
      "complete": "no",
      "total_500k": "at least R$ 19,735",
      "total_1m": "at least R$ 31,894",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://www.tjgo.jus.br/files/2026/01%20-%20Janeiro/Provimento%20Conjunto%20179-2026.pdf"
        }
      ]
    },
    "ma": {
      "capital": "São Luís",
      "complete": "no",
      "total_500k": "at least R$ 17,125",
      "total_1m": "at least R$ 32,593",
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "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$21,380.93), in force 01/01/2026",
          "url": "https://novogerenciador.tjma.jus.br/storage/arquivos/ascom_tjma/resol_gp_1432025_tabela_de_emolumentos_2026_18_12_2025_13_46_06.pdf"
        }
      ]
    },
    "mg": {
      "capital": "Belo Horizonte",
      "complete": "yes",
      "total_500k": "R$ 26,046",
      "total_1m": "R$ 43,733",
      "answer": "On a R$ 500,000 home in Belo Horizonte (Minas Gerais), ITBI, notary deed and registration come to R$ 26,046.",
      "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"
        },
        {
          "title": "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)",
          "url": "https://www8.tjmg.jus.br/institucional/at/pdf/cpo86642025.pdf"
        }
      ]
    },
    "ms": {
      "capital": "Campo Grande",
      "complete": "no",
      "total_500k": "at least R$ 22,338",
      "total_1m": "at least R$ 33,263",
      "answer": "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).",
      "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/"
        },
        {
          "title": "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",
          "url": "https://anoregms.org.br/wp-content/uploads/2026/01/emolumentos-2026-1.pdf"
        }
      ]
    },
    "mt": {
      "capital": "Cuiabá",
      "complete": "no",
      "total_500k": "at least R$ 10,000",
      "total_1m": "at least R$ 20,000",
      "answer": "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).",
      "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"
        },
        {
          "title": "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%",
          "url": "https://corregedoria-mc.tjmt.jus.br/corregedoria-arquivos-prod/cms/Provimento_n_80_2025_CGJ_d1327879e7.pdf"
        }
      ]
    },
    "pa": {
      "capital": "Belém",
      "complete": "no",
      "total_500k": "at least R$ 15,000",
      "total_1m": "at least R$ 30,000",
      "answer": "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).",
      "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",
      "complete": "no",
      "total_500k": "at least R$ 15,000",
      "total_1m": "at least R$ 30,000",
      "answer": "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).",
      "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",
      "complete": "no",
      "total_500k": "at least R$ 26,807",
      "total_1m": "at least R$ 41,807",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://portal.tjpe.jus.br/documents/d/portal/ato-1556-tab-emolumentos-dj390-2025-pdf"
        }
      ]
    },
    "pi": {
      "capital": "Teresina",
      "complete": "no",
      "total_500k": "at least R$ 10,000",
      "total_1m": "at least R$ 20,000",
      "answer": "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).",
      "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",
      "complete": "no",
      "total_500k": "at least R$ 13,500",
      "total_1m": "at least R$ 27,000",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://extrajudicial.tjpr.jus.br/documents/d/foro-extrajudicial/lei-e-tabela-atualizada-2024-publicada-3-pdf"
        }
      ]
    },
    "rj": {
      "capital": "Rio de Janeiro",
      "complete": "no",
      "total_500k": "at least R$ 5,782",
      "total_1m": null,
      "answer": "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).",
      "note": null,
      "sources": [
        {
          "title": "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)",
          "url": "https://www.tjrj.jus.br/documents/d/cgj/portaria_n_516-26_cgj"
        }
      ]
    },
    "rn": {
      "capital": "Natal",
      "complete": "no",
      "total_500k": "at least R$ 15,000",
      "total_1m": "at least R$ 30,000",
      "answer": "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).",
      "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",
      "complete": "yes",
      "total_500k": "R$ 23,704",
      "total_1m": "R$ 41,637",
      "answer": "On a R$ 500,000 home in Porto Velho (Rondônia), ITBI, notary deed and registration come to R$ 23,704.",
      "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"
        },
        {
          "title": "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)",
          "url": "https://atos.tjro.jus.br/detalhar/6233"
        }
      ]
    },
    "rr": {
      "capital": "Boa Vista",
      "complete": "yes",
      "total_500k": "R$ 15,501",
      "total_1m": "R$ 23,001",
      "answer": "On a R$ 500,000 home in Boa Vista (Roraima), ITBI, notary deed and registration come to R$ 15,501.",
      "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"
        },
        {
          "title": "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)",
          "url": "https://atos.tjrr.jus.br/files/original11045720260129697b7719a1e08.pdf"
        }
      ]
    },
    "rs": {
      "capital": "Porto Alegre",
      "complete": "no",
      "total_500k": "at least R$ 19,935",
      "total_1m": "at least R$ 39,322",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://www.colegioregistralrs.org.br/img/emolumentos/39_emolumentos.pdf"
        }
      ]
    },
    "sc": {
      "capital": "Florianópolis",
      "complete": "no",
      "total_500k": "at least R$ 10,000",
      "total_1m": "at least R$ 20,000",
      "answer": "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).",
      "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",
      "complete": "no",
      "total_500k": null,
      "total_1m": null,
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "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",
          "url": "https://al.se.leg.br/Legislacao/Ordinaria/2025/O98402025.pdf"
        }
      ]
    },
    "sp": {
      "capital": "São Paulo",
      "complete": "no",
      "total_500k": "at least R$ 18,284",
      "total_1m": "at least R$ 33,846",
      "answer": "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).",
      "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"
        },
        {
          "title": "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",
          "url": "https://arisp.com.br/wp-content/uploads/2026/01/0.pdf"
        }
      ]
    },
    "to": {
      "capital": "Palmas",
      "complete": "no",
      "total_500k": "at least R$ 10,000",
      "total_1m": "at least R$ 20,000",
      "answer": "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).",
      "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"
        },
        {
          "title": "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)",
          "url": "https://wwa.tjto.jus.br/elegis/Home/Imprimir/4980"
        }
      ]
    }
  }
}