Buying property in Rio de Janeiro: taxes and fees

The city in the census

IBGE’s 2022 Census counts 6,211,223 people and 2,436,966 occupied homes in the municipality of Rio de Janeiro. 67.4% of the homes are owned and 27.9% rented (IBGE, 2022 Census). Payotte’s page for the city is Rio de Janeiro.

What is not known: ITBI and IPTU

The ITBI and the IPTU are set by each municipality. Payotte has read the rate for São Paulo, Florianópolis, Salvador and others, and they differ: see buying property in São Paulo and buying property in Florianópolis. A São Paulo rate cannot be carried over to Rio. For Rio, ask the city for three things in writing: the ITBI rate and whether a reduced rate applies to financed purchases, the base it will use (declared price or its own reference value), and the IPTU valor venal and amount of the property. How the base works in general is in ITBI tax base and reference value and the municipal tax in IPTU.

The state’s deed and registry fees

The fees (emolumentos) are set by the state. Portaria CGJ-RJ 516/2026 replaced Portaria 2679/2025, which applied from 1 January to 8 March 2026. The table Payotte holds gives, for each band of the declared value, the notary’s deed fee (table 07, item 1, including the first copy) and the registry fee (table 05.1, item 1, including searches and filing). Its totals are the fees plus a 2% charge only:

The table prints eight bands, up to R$ 561,711.99. From R$ 561,712.00 the state adds R$ 252.43 of fees and R$ 5.04 (the 2% charge) per further band of R$ 140,427.98.

These totals are not the amount you pay. They leave out the surcharges the Portaria applies on the fees: 20% to one court fund, 8.5% each to two further funds, 6% to a registrars’ fund and 1% each to three more, plus the electronic stamp (R$ 3.27) and the municipal service tax (ISS). A purchase of R$ 500,000 falls in the last printed band, so the printed deed and registry totals are R$ 2,907.22 and R$ 2,874.54 before those additions (a reading of the table, not a quote). Ask the cartório (notary or registry office) for the all-in amount. A first home financed under SFH gets a 50% reduction and no fund surcharges; purchases under the federal housing programmes are exempt. See notary and registry fees and first-home registry fee discount.

Rio’s state inheritance and gift tax law could not be read, so no rate is given; see ITCMD.

Coastal land and the SPU

If a plot is near the sea, a tidal river or lagoon, or on an island, check whether it is a terreno de marinha: land within 33 metres of the 1831 mean high-tide line belongs to the federal Union, and a sale involves the SPU. The SPU’s Rio office is at Av. Presidente Antônio Carlos, 375, Castelo, with a national help line at 0800 978 9005. Its Rio page lists no demarcation notices for the city, whereas the SPU’s notification page names Florianópolis, so Payotte cannot say which Rio streets are demarcated: ask the SPU about the plot. The SPU’s FAQ states that demarcation is carried out only by the SPU, that the owner has 60 days from notification to contest the line, and that the process is free. The charges and the transfer certificate are explained in beachfront property and terrenos de marinha and laudêmio and the SPU transfer certificate.

Heritage and protected areas

Two federal bodies publish rules that can touch a purchase:

• Iphan (the heritage institute), whose Rio office is at Av. Rio Branco, 46, Centro, says the region has four UNESCO World Heritage designations, among them the “exceptional Carioca landscapes” and the Valongo Wharf archaeological site. Its page says installations in listed areas or their surroundings need documentation under Iphan Portaria 420. It does not describe an owner’s obligations, so for a listed building or a plot near one, ask Iphan before you plan works.
• Tijuca National Park, created by Decree 50.923 of 6 July 1961 and covering about 3,958.51 hectares in the Atlantic Forest, is run by ICMBio. Payotte read nothing about private plots near it.

For any renovation, see renovation permits and the ART/RRT.

Which professional to consult

A lawyer registered with the OAB can read the matrícula, order the certificates and put the city’s written answers in the contract; a licensed broker (CRECI) can advise on the neighbourhood; a licensed architect or engineer can check works against permits. See property lawyer, real estate broker and architect and engineer.