City · Pernambuco

Buying a home in Recife: 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 Recife (Pernambuco), the ITBI transfer tax, the notary deed and the registration come to at least R$ 26,807. The city's ITBI rate is 3%. 26.6% of occupied homes were rented in the 2022 Census.

Calculate for Recife

If you buy

ITBI, deed, registration and loan in Recife

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

Value chargedR$ 500,000
ITBI rate (general)3%
ITBI transfer taxR$ 15,000
Notary deed (escritura)R$ 7,084
Registration at the property registryR$ 4,723
Total of the lines aboveat least R$ 26,807
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 Recife?

On a R$ 500 thousand home in Recife (Pernambuco), ITBI transfer tax (3%) R$ 15,000, notary deed (escritura) R$ 7,084, registration at the property registry R$ 4,723: at least R$ 26,807 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 Recife?

On a R$ 1 million home in Recife (Pernambuco), ITBI transfer tax (3%) R$ 30,000, notary deed (escritura) R$ 7,084, registration at the property registry R$ 4,723: at least R$ 41,807 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).

What is the ITBI rate in Recife?

Recife charges ITBI at 3% of the value of the transfer (Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09); the same law sets a reduced rate of 1% or 1.8% for some purchases it defines (see the purchase costs calculator).

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

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 Recife than in Brazil as a whole?

In the 2022 Census, 26.6% of the 547,539 occupied homes in Recife were rented and 69.3% owned by a resident, against 22.2% rented across Brazil (IBGE).

How much tax when you sell a home in Recife?

Brazil's federal income tax rules apply in Recife 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 Recife?

Recife had 1,488,920 residents in the 2022 Census, and 1,588,983 in the IBGE estimate for 2026.

The figures

MeasureValueSource
ITBI transfer tax (3%), Recife, on R$ 500 thousandR$ 15,000Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09
Notary deed (escritura), Recife, on R$ 500 thousandR$ 7,084Pernambuco 2026 fee table
Registration at the property registry, Recife, on R$ 500 thousandR$ 4,723Pernambuco 2026 fee table
Population, 2022 Census1,488,920IBGE
Population estimate, 20261,588,983IBGE
Occupied homes rented, 2022 Census26.6%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 Pernambuco

Sources