City · Rio de Janeiro

Buying a home in Niterói: ITBI, fees, loan

ITBI read in the city's own law · notary and registry fees from the state's 2026 table · loan at the Banco Central average rate · census figures

In short

On a R$ 500 thousand home in Niterói (Rio de Janeiro), the ITBI transfer tax, the notary deed and the registration come to at least R$ 15,782. The city's ITBI rate is 2%. 25.4% of occupied homes were rented in the 2022 Census.

Calculate for Niterói

If you buy

ITBI, deed, registration and loan in Niterói

ITBI from the law of Niterói where Payotte read it, notary and registry fees from the Rio de Janeiro 2026 table. Change any field: the amounts are recalculated instantly.

Value chargedR$ 500,000
ITBI rate (general)2%
ITBI transfer taxR$ 10,000
Notary deed (escritura)R$ 2,907
Registration at the property registryR$ 2,875
Total of the lines aboveat least R$ 15,782
Largest loan (CMN cap, 80%)R$ 400,000 (80%)
Price payment, 30 years at 11.28%R$ 3,730
SAC first payment, 30 yearsR$ 4,690

Partial: the state's table gives the fees before state taxes and funds.

Purchase of a home by an individual. ITBI at the city's general rate on the higher of the price and the reference value; reduced rates, certificates and broker or lawyer fees (no official scale) are not included. The loan uses the Banco Central average rate on new housing loans, not an offer, before insurance, fees and TR correction. All the rates and sources.

If you sell

Capital gain and the income tax on it

Same federal rules in every city: the seller's tax residence decides.

Capital gainR$ 400,000
Income tax on the gainR$ 60,000
Average rate on the gain15%
Sale price after the taxR$ 1,140,000

Non-resident: withheld by the buyer (or the attorney of a non-resident buyer) on the date of the sale (Law 10,833, art. 26).

Gain = sale price − documented purchase cost in reais. Not computed: purchases before 1996, costs in foreign currency, improvements, the reduction factors FR1 and FR2 of a resident (the Receita's GCAP program computes them). Broker fees have no official scale and are not included. The capital gains calculator and its sources.

The questions, answered

How much are the purchase costs on a R$ 500 thousand home in Niterói?

On a R$ 500 thousand home in Niterói (Rio de Janeiro), ITBI transfer tax (2%) R$ 10,000, notary deed (escritura) R$ 2,907, registration at the property registry R$ 2,875: at least R$ 15,782 in all, from the rates and fee tables read on 15 October 2026 (the state's table gives the fees before state taxes and funds).

How much are the purchase costs on a R$ 1 million home in Niterói?

On a R$ 1 million home in Niterói (Rio de Janeiro), ITBI transfer tax (2%) R$ 20,000: at least R$ 20,000 in all, from the rates and fee tables read on 15 October 2026 (the state's table prints no amount for this price; the state's table gives the fees before state taxes and funds).

What is the ITBI rate in Niterói?

Niterói charges ITBI at 2% of the value of the transfer (Código Tributário de Niterói, Livro II (Lei 2.678/2009), art. 54 par. 1 e art. 51 (citados pela page, numéros à confirmer)); the same law sets a reduced rate of 0.5% for some purchases it defines (see the purchase costs calculator).

What monthly payment on a R$ 500 thousand home in Niterói?

A lender may finance at most 80% of a home's appraised value under the CMN rules (more with SAC), so R$ 400,000 on a R$ 500 thousand home. At 11.28% a year, the Banco Central average on new housing loans to individuals (August 2026), R$ 400,000 over 30 years costs R$ 3,730 a month with the Price system, or R$ 4,690 for the first month with SAC, before insurance and fees.

Do more people rent in Niterói than in Brazil as a whole?

In the 2022 Census, 25.4% of the 194,480 occupied homes in Niterói were rented and 68.4% owned by a resident, against 22.2% rented across Brazil (IBGE).

How much tax when you sell a home in Niterói?

Brazil's federal income tax rules apply in Niterói as everywhere in the country. A non-resident pays 15% on a gain up to R$ 5 million, rising by bands to 22.5%, with none of the residents' exemptions, withheld by the buyer on the day of the sale (Law 8,981, art. 21; Law 10,833, art. 26): bought R$ 800 thousand, sold R$ 1.2 million, the gain of R$ 400,000 costs R$ 60,000, or R$ 100,000 for a seller in a listed low-tax jurisdiction (25%). A resident is exempt when selling an only property for R$ 440,000 or less, with no other sale in five years, or when reinvesting the price in a home in Brazil within 180 days; otherwise the same bands apply before the reduction factors FR1 and FR2, which lower the tax.

How many people live in Niterói?

Niterói had 481,749 residents in the 2022 Census, and 516,820 in the IBGE estimate for 2026.

The figures

MeasureValueSource
ITBI transfer tax (2%), Niterói, on R$ 500 thousandR$ 10,000Código Tributário de Niterói, Livro II (Lei 2.678/2009), art. 54 par. 1 e art. 51 (citados pela page, numéros à confirmer)
Notary deed (escritura), Niterói, on R$ 500 thousandR$ 2,907Rio de Janeiro 2026 fee table
Registration at the property registry, Niterói, on R$ 500 thousandR$ 2,875Rio de Janeiro 2026 fee table
Population, 2022 Census481,749IBGE
Population estimate, 2026516,820IBGE
Occupied homes rented, 2022 Census25.4%IBGE
Average rate, new housing loans to individuals (2026-08)11.28%Banco Central do Brasil, SGS 20774
Selic target, since 2026-09-1713.75%Banco Central do Brasil, Copom

No official, openly licensed series gives home prices city by city in Brazil: the FipeZap index forbids reuse, and the Banco Central publishes the median value of financed homes by state only.

Elsewhere in Rio de Janeiro

Sources