Guides

Guides to buying and renting a home in Brazil

Each guide is checked against the official sources it cites, with the date of the check.

In Brazil the city sets the ITBI and the IPTU, the state sets notary and registry fees and the inheritance tax, and federal law sets the rest: income tax, foreign exchange, rural land for foreigners, tenancy and housing finance. On a R$ 500 thousand home, transfer tax, deed and registration come to R$ 13,690 in Brasília and R$ 30,162 in Rio Branco, among the 7 cities where every part could be read. Each of the 76 guides below answers one question, with its official sources and their date.

Foreign buyers

Buying property in Brazil as a foreigner

A foreigner, whether living in Brazil or abroad, may buy an urban home in Brazil: none of the federal texts Payotte read prohibits it or requires a general permit.

CPF for foreigners buying property in Brazil

The CPF (Cadastro de Pessoas Físicas, the Brazilian taxpayer number) is mandatory for a foreigner who carries out property transactions in Brazil or owns property there, even if he or she lives abroad.

Sending money to Brazil to buy property

Foreign money buying a Brazilian home must travel through an institution authorised to operate in the exchange market; the law (Lei 14.286/2021, art. 14) allows physical cash only up to US$ 10,000 per person. Exchange operations are free of any value cap (art. 2).

Power of attorney from abroad to buy in Brazil

If you cannot be at the notary's office in Brazil, you can sign through an attorney-in-fact (procurador) holding a procuração (power of attorney).

Sworn translation and interpreter at the deed

In Brazil the deed is written in Portuguese (Civil Code, art. 215, § 3). A foreign document used before a notary or a registry must be translated, and under Lei 14.195/2021 only a sworn public translator (tradutor e intérprete público) gives a translation public faith.

Rural land in Brazil: restrictions for foreigners

Brazil limits what foreigners may buy or lease as rural land (imóvel rural), under Lei 5.709/1971 and its 1974 decree. The law only provides for foreigners resident in Brazil and for foreign companies authorised to operate there.

Border strip (faixa de fronteira): property rules

Brazil treats a 150 km band along its land borders, the faixa de fronteira, as essential to national defence (Constitution, art. 20, § 2).

Beachfront property and terrenos de marinha

Land within 33 metres of the 1831 mean high-tide line along the Brazilian coast (and on tidal rivers, lagoons and islands) is a terreno de marinha and belongs to the Union, not to the private owner of the building: Constitution, art. 20, VII.

Laudêmio and the SPU transfer certificate (CAT)

When a property stands on federal land (typically a terreno de marinha, see beachfront property), a sale cannot be deeded until the seller has paid the laudêmio, 5% of the updated value of the land, improvements excluded, and the SPU has issued the CAT (Certidão de Autorização para Transferência), valid 90 days.

Brazil's real-estate investor residence: R$ 1 million

Buying a home in Brazil does not by itself give a foreigner the right to a visa or residence (Lei 13.445/2017, art. 35).

Buying in Brazil with a foreign spouse or partner

Which marital property regime applies to a couple who marry abroad is decided by the law of the country where the spouses were domiciled when they married (LINDB, art. 7, § 4), not by Brazilian rules.

Non-resident capital gains tax on Brazilian property

A person who is not a tax resident of Brazil and sells a home or other property there pays Brazilian income tax on the gain: 15% on the part of the gain up to R$ 5,000,000, then 17.5%, 20% and 22.5% on higher slices, or a flat 25% if the seller lives in a jurisdiction on the Receita Federal's low-tax list.

Selling a property in Brazil from abroad

A non-resident can sell a Brazilian property without travelling, through an attorney (procurador) holding a power of attorney, but the sale still ends in a public deed (escritura pública) signed before a Brazilian notary (tabelião) and registered in the property record (matrícula).

Sending the proceeds of a Brazilian sale abroad

A non-resident who has sold a property in Brazil can send the proceeds abroad through a bank or other institution authorised to deal in foreign exchange (câmbio).

Tax on rent from a Brazilian property owned from abroad

Rent paid by a tenant in Brazil to an owner who is not a tax resident of Brazil is taxed at source, at 15%, as a final tax, unless a tax treaty provides otherwise.

Tax residency in Brazil for property owners and expats

For Brazilian income tax, residence is a matter of status and days, not of owning a home. A foreigner who arrives with a permanent visa becomes resident on the day of arrival.

Brazil tax treaties and property: Canada, UK, US

Canada has an income tax convention with Brazil, in force since 23 December 1985.

Inheriting Brazilian property from abroad

When someone dies leaving a property in Brazil, Brazilian courts have exclusive jurisdiction over the inventory and division of that property, even if the deceased was a foreigner living abroad.

Renting a home in Brazil as a foreigner

The Brazilian tenancy law (Lei do Inquilinato, Lei 8.245/1991) is federal and applies to a foreign tenant exactly as to a Brazilian.

Buying

Buying a home in Brazil step by step: the process

A home purchase in Brazil runs in a fixed order: an offer and a deposit, a search of the property's papers, payment of the ITBI transfer tax to the city, a signed escritura pública (public deed) at a notary, and finally registration of that deed at the property registry.

ITBI in Brazil: the property transfer tax by city

The ITBI (imposto sobre a transmissão de bens imóveis, the property transfer tax) is a tax of each Brazilian city, not of the state or the federal government, so there is no single national rate.

ITBI tax base: price, valor venal and reference value

The ITBI is charged on a tax base, and in Brazil that base is not always the price written in the deed. Since Complementary Law 227 of 13 January 2026 rewrote art.

Escritura pública: the notarial deed in a Brazilian sale

The escritura pública (public deed) is the notarial act that records a Brazilian property sale. It is mandatory when the property is worth more than 30 times the highest minimum wage, which is R$ 48,630 in 2026 (30 × R$ 1,621, our calculation).

Registering a property purchase at the Brazilian registry

In Brazil you become the owner when the deed is registered at the Registro de Imóveis (property registry) of the district where the property stands, not when you sign it. Código Civil art.

The matrícula: the Brazilian property record explained

The matrícula (property record) is the file the property registry keeps for a single property. Under the registry law, "cada imóvel terá matrícula própria" (each property has its own matrícula), opened at the first registration or annotation.

Due diligence in Brazil: which certificates to collect

Brazilian law asks for a short, fixed set of documents before a notary may draw a property deed: proof of the ITBI payment, the property's tax certificates, and the registry's certificates of real actions and encumbrances, the last of which are valid for 30 days for this purpose.

Purchase agreement and deposit (sinal, arras) in Brazil

Most Brazilian purchases start with a private contract, a promessa de compra e venda (promise of sale), signed before the deed, and a deposit called sinal or arras.

Spousal consent (outorga conjugal) when buying in Brazil

Under art. 1.647 of the Brazilian Civil Code, a married person cannot sell or put a real-estate lien on a property without the spouse's authorisation, the outorga conjugal, unless the couple is under the regime of absolute separation of property.

Notary and registry fees in Brazil, state by state

The notary's fee for the deed and the registry's fee for registering it are emolumentos (official fees) set by each Brazilian state, usually through a table by property value published by the state court.

Closing costs when buying a home in Brazil

The closing costs of a Brazilian purchase are three public charges that every buyer meets: the ITBI transfer tax (set by the city), the deed fee and the registration fee (set by the state).

First-home registry fee discount (Lei 6.015, art. 290)

Article 290 of the federal registry law (Lei 6.015/1973) reduces by 50% the emolumentos (notary and registry fees) for acts tied to the first residential purchase financed by the Sistema Financeiro da Habitação (SFH).

New builds and condominiums

Buying off-plan in Brazil: incorporação rules

Buying "off plan" (na planta) in Brazil means buying a unit in an incorporação imobiliária (a development sold before or during construction), governed by federal Lei 4.591/1964: the developer may sell only after registering the incorporation memorial, and since Lei 13.786/2018 the contract must open with a summary box (quadro-resumo).

Cancelling an off-plan purchase in Brazil: refund rules

If you cancel an off-plan purchase (distrato), or the developer terminates it for your default, article 67-A of Lei 4.591/1964 returns what you paid directly to the developer, corrected by the contract index, minus the full broker's commission and a contractual penalty capped at 25% of the amount paid.

Patrimônio de afetação: protecting off-plan buyers

The patrimônio de afetação (ring-fenced estate) keeps the land and building of a development apart from the developer's other assets, so that they answer only for the debts of that development. It is optional ("at the discretion of the developer", Lei 4.591/1964, art.

Buying in a condomínio in Brazil: debts, rules, votes

Most Brazilian apartments are in a condomínio edilício (a building where units are owned individually and common areas jointly), governed by articles 1,331 and following of the federal Civil Code.

Buying at a property auction in Brazil: leilão rules

Property auctions in Brazil come in two federal forms: the fiduciary auction of a lender that holds title as security for a defaulted loan (Lei 9.514/1997), which must be held within 60 days of consolidating ownership with a second auction within 15 days if the first fails, and the judicial auction of property seized in a court case (Civil Procedure Code).

Financing

Mortgages in Brazil: how they work

A Brazilian home loan is a financiamento imobiliário (real-estate financing) governed by federal rules of the National Monetary Council (CMN) and the Central Bank (BCB).

SAC vs Price amortization in Brazil

Brazilian lenders mostly offer two ways to repay a home loan: SAC (Sistema de Amortização Constante), where each payment repays the same slice of principal and the instalments fall over time, and Price, where the instalment is constant.

SFH vs SFI: Brazil's two mortgage regimes

The Sistema Financeiro da Habitação (SFH, the housing finance system) is the regulated segment of Brazilian home loans.

Alienação fiduciária: the lender owns your home

In Brazil a home loan is usually secured by alienação fiduciária de coisa imóvel (fiduciary transfer of real property), created by Lei 9.514 of 1997.

Using the FGTS to buy a home in Brazil

The Fundo de Garantia do Tempo de Serviço (FGTS) is a fund built from employers' monthly deposits in each worker's account.

Minha Casa, Minha Vida: income bands and limits

Minha Casa, Minha Vida (MCMV, "my house, my life") is the federal housing programme restored by Lei 14.620 of 13 July 2023.

Moving a mortgage to another lender in Brazil

Portabilidade de crédito (credit portability) lets a borrower move an existing loan to another lender that offers better terms.

CET: the total effective cost of a Brazilian loan

The Custo Efetivo Total (CET, total effective cost) is a single rate that expresses, on the date it is calculated, all the charges and expenses of a loan: interest, fees, taxes, insurance and other expenses tied to the operation.

MIP and DFI: mandatory mortgage insurance in Brazil

Lenders in the Sistema Financeiro da Habitação (SFH) may grant a home loan only with insurance covering, at a minimum, the borrower's death and permanent disability (known as MIP, morte e invalidez permanente) and physical damage to the property (DFI, danos físicos ao imóvel).

The Selic and mortgage rates in Brazil, 2026

The Selic target rate is 13.75% a year, in force since 17 September 2026 after meeting 281 of the Central Bank's monetary policy committee (Copom) on 16 September 2026.

Mortgage default and foreclosure in Brazil

If you stop paying a Brazilian home loan secured by alienação fiduciária, the lender does not go to court first. The property registry officer serves a notice giving you 15 days to pay what is overdue.

Selling

Selling a home in Brazil: deed, tax and payout

Selling a home in Brazil is governed by federal law: the Civil Code decides how ownership passes, and the federal income tax on the gain is set by the Receita Federal.

Capital gains tax on selling property in Brazil

A tax resident of Brazil who sells real estate pays federal income tax on the ganho de capital (capital gain) at 15% on the part of the gain up to R$ 5,000,000, 17.5% from R$ 5,000,000 to R$ 10,000,000, 20% from R$ 10,000,000 to R$ 30,000,000 and 22.5% above R$ 30,000,000.

Single-property exemption from capital gains tax

A Brazilian tax resident who sells the only property they own is exempt from capital gains tax if the sale value is R$ 440,000 or less and they have made no other property sale in the previous five years, taxed or not.

Capital gains exemption: reinvest within 180 days

A tax resident of Brazil who sells a residential property pays no capital gains tax on the gain if, within 180 days of signing the sale contract, they use the proceeds to buy another residential property in Brazil.

Capital gains reduction factors FR1 and FR2 explained

When a Brazilian tax resident sells real estate, the law lets the gain be reduced for time held before the rate is applied, through FR1 = 1 / 1.0060^m1 and FR2 = 1 / 1.0035^m2, where m1 and m2 are calendar months "or fraction".

Real estate broker commission in Brazil: what is published

The sources read show no federal law that sets what a broker may charge to sell a home in Brazil: the Civil Code leaves the fee to the parties and, failing that, to "the nature of the business and local usage".

Brazil's IBS and CBS reform and real estate sales

Brazil is replacing several consumption taxes with a dual value-added tax: the IBS (state and municipal) and the CBS (federal), created by Complementary Law 214/2025 and amended by Complementary Law 227/2026.

Renting

Brazil's tenancy law: what Lei 8.245 says

Residential and commercial rentals of urban property in Brazil are governed by one federal statute, Lei 8.245/1991 (the tenancy law, or Lei do Inquilinato), which applies the same way in every city and state.

Rental guarantees in Brazil: deposit, guarantor, insurance

Under article 37 of Brazil's tenancy law, a landlord may ask for one of four guarantees: a deposit or pledge (caução), a personal guarantor (fiança), rental-guarantee insurance (seguro de fiança locatícia) or a pledge of investment-fund shares.

Rent adjustment in Brazil: annual updates and review

In Brazil rent may be updated by a clause in the lease, but never more often than once a year: Lei 10.192/2001 declares void any adjustment or monetary correction with a period shorter than one year.

Ending a Brazilian lease early: notice, penalty, exceptions

A tenant in Brazil may hand the home back before the end of a fixed term, but must pay the penalty written in the lease, proportional to the part of the term already completed (Lei 8.245, article 4); if the lease sets no penalty, a court sets one.

Eviction in Brazil: the ação de despejo step by step

Under Brazil's tenancy law, "whatever the ground for ending the lease, the landlord's action to recover the property is the eviction action" (ação de despejo, article 5). The Act does not provide for the landlord to remove a tenant on their own.

Short-term rentals in Brazil: the temporada lease

Brazilian law has a specific category for holiday and other temporary lets: the locação para temporada, defined in article 48 of Lei 8.245/1991 as a lease for the tenant's temporary residence (leisure, courses, health treatment, works on their own home and similar facts tied to a limited time), contracted for no more than 90 days, furnished or not.

Short-term rentals in Brazilian condominiums

Whether you may rent your apartment on a nightly or weekly basis in a Brazilian condominium depends on the condominium convention (convenção de condomínio) and on how the courts read it.

Landlord income tax in Brazil: the carnê-leão in 2026

A landlord who lives in Brazil and receives rent from an individual tenant must pay income tax every month through the carnê-leão ("lion's booklet"), using the monthly progressive table, by the last business day of the following month under revenue code 0190, and then adjust in the annual return.

Owning

IPTU in Brazil: the municipal property tax explained

The IPTU (Imposto Predial e Territorial Urbano) is the annual urban property tax.

Condominium fees and rules in Brazil: the legal basics

A Brazilian apartment owner pays a monthly condominium fee (taxa condominial) in proportion to the unit's ideal fraction, unless the convention says otherwise (Civil Code, article 1.336, I).

ITCMD in Brazil: inheritance and gift tax on property

The ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) is the Brazilian tax on inheritances and gifts.

Inheritance and inventário in Brazil: notary or court

In Brazil the inheritance passes to the heirs at the moment of death (Civil Code, article 1.784), but the heirs must still carry out an inventory and partition (inventário e partilha) before the property can be registered in their names.

Usucapião in Brazil: gaining title by long possession

Usucapião is the Brazilian way to become the owner of real estate by possessing it, as your own, for a legal period without interruption and without objection.

Bem de família: how the family home is protected in Brazil

Under Lei 8.009/1990, the residential property that belongs to a couple or a family and is used as its home is unseizable (impenhorável): it "will not answer for any kind of civil, commercial, tax, social-security or other debt" of the spouses, parents or children who own it and live in it, except in the cases the law lists.

Renovating in Brazil: city permits, ART and RRT

A renovation in Brazil can involve three separate approvals.

Declaring Brazilian property in the income tax return

A person who is a tax resident of Brazil reports real estate in the annual income tax return (Declaração de Ajuste Anual, DAA) in the "assets and rights" section, at its acquisition cost, not at market value.