Closing costs when buying a home in Brazil

The three public charges

As a formula: public closing charges = ITBI rate × ITBI base + deed fee + registration fee. Each element is looked up separately, and none is a percentage of the price that applies everywhere.

Four worked examples (calculations)

These are calculations by Payotte, not quotes. Each uses the city’s ordinary ITBI rate and the state’s fee for the band containing R$ 500,000, as read on 15 October 2026. Assumptions: the ITBI base equals the price (the city may use a higher value; see the ITBI base); no mortgage, so no reduced rate for the financed part; no first-home reduction; no discount for early payment.

What the fee lines are: in Minas Gerais, fee plus the judicial inspection fee, excluding the lodging fee and the municipal service tax; in Bahia, one amount per act from the state table (whether the municipal tax is included is not stated); in Rondônia, a total column with funds and the seal; in the Federal District, the fee plus a 7% charge. In Salvador the tax is called ITIV. The differences between the columns come from the ITBI rate (2% against 3%) and the state tables, which are not built the same way; see the fees guide before comparing states.

Costs the table leaves out

None of the following is in the public-charge total, and the sources read do not price them:

• Certificates. Registry and city certificates each have a fee; see due diligence certificates. The registry certificate used for the deed must be less than 30 days old (Decreto 93.240/1986, art. 1, IV), so it may have to be ordered twice if the signing slips.
• Registry lodging and matrícula charges that some state tables print separately.
• Lawyer and broker fees. The broker’s commission is covered in real-estate broker commission; a lawyer’s fee is agreed with the lawyer.
• Documents for a foreign buyer: the CPF tax number (CPF for foreigners), a power of attorney if you are abroad (power of attorney from abroad), and sworn translations (sworn translation at the deed).
• Money transfer costs. Exchange margin and bank charges are explained in sending money to Brazil.
• Financing costs, such as the lender’s own charges and insurance, which depend on the loan; see the total effective cost (CET).
• Seller-side arrears you may take on: condominium debts follow the unit (Código Civil, art. 1.345; see condominium fees and rules), and unpaid city property tax is reflected in the certificates; see the IPTU guide.
• Special regimes, such as a foro payment on coastal properties: see laudêmio and the SPU transfer certificate.

How financing and first-home rules change the total

A mortgage can reduce the public charges in two places. Many cities tax the financed part at 0.5% or 1% instead of the ordinary rate (São Paulo, for example, 0.5% on the financed amount up to a cap and 3% on the rest). And art. 290 of the registry law cuts the registration fees by 50% for “a primeira aquisição imobiliária para fins residenciais, financiada pelo Sistema Financeiro da Habitação”. The scope of that cut differs by state, and it applies to a first residential purchase financed under the SFH, not to a cash purchase. Details: first-home registry fee discount, SFH versus SFI and mortgages in Brazil.

When the money is due

In several cities read, the ITBI is due before or on the date of the deed, because the notary records proof of payment in it (Lei 7.433/1985, art. 1, § 2); others allow it later. Ask the notary and the registry when each of their fees is due, plan the cash accordingly, and keep the receipts: the sequence is described in buying a home in Brazil step by step.

Using the calculator

The purchase costs calculator applies the rates and fees Payotte has read. Where your city or state was not read, the calculator cannot know your figure; ask the offices.

Which professional to consult

The city’s finance office quotes the ITBI; the notary and registry quote their fees; a lawyer registered with the OAB can add up the whole file; see the property-lawyer page.