Guide · Foreign buyers

Laudêmio and the SPU transfer certificate (CAT)

How the 5% laudêmio is paid on federal land, how the CAT certificate is issued (valid 90 days), the buyer's 60-day SPU registration and the 0.50% monthly fine.

Checked on against the official sources at the bottom of the page.

In short

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. After the sale the buyer has 60 days to ask the SPU to register the property in his or her name, or pays a fine of 0.50% a month of the land value. A foreign buyer may need a separate prior authorisation before the CAT can be issued.

Who pays what

ItemWhoWhenRule
Laudêmio, 5% of the land valueThe sellerBefore the deedDL 2.398/1987, art. 3
Foro (0.6%) or taxa de ocupação (2%)The registered holderEach yearDL 9.760 art. 101; DL 2.398 art. 1
Registration of the new holder with the SPUThe buyerWithin 60 days of the transferDL 2.398, art. 3, § 4
Fine for latenessThe buyer0.50% a month on the land valueDL 2.398, art. 3, § 5

The decree-law says the onerous transfer between living persons “shall depend on the prior payment of the laudêmio by the seller, in an amount corresponding to 5% of the updated value of the full domain of the land, improvements excluded”. Rate and basis come from the version in force since Lei 13.465/2017 (originating in MP 759 of 23 December 2016). The contract may say who bears the cost in the end; the law makes the seller liable to pay it.

Calculation, not a quote. Formula: laudêmio = 5% × updated land value (full domain, excluding buildings). The SPU gives the land value. If the SPU values the land at a hypothetical R$ 600,000, the laudêmio is 5% × R$ 600,000 = R$ 30,000, however much the building adds to the sale price. The same hypothetical land value produces a fine of 0.50% × R$ 600,000 = R$ 3,000 for each month or fraction of delay in registering the transfer with the SPU.

The certificate

Article 3, § 2 of DL 2.398: notary offices and property registries, “under penalty of liability of their holders”, may not draw or register deeds for property of the Union, or including part of its land, without an SPU certificate declaring that:

  • (a) the party has paid the laudêmio due;
  • (b) the transferor is up to date with the Union regarding the property;
  • (c) the transfer is authorised because the property is not in an area of public-service interest.

Practical steps on the gov.br service (page last modified 14 May 2026):

  1. Calculate the laudêmio and issue the Ficha de Cálculo de Laudêmio (FCL), the calculation form.
  2. Pay the DARF (federal payment slip) of the laudêmio. Non-onerous transfers (for example a donation) skip these steps.
  3. Request the certificate on the SPU portal, entering the RIP (the property’s SPU registration number) and the FCL number, using a gov.br account of at least Bronze level. Then view and issue the certificate.

The page says the certificate “has a validity of 90 days from its issue” and that the service “is free for the citizen”. Sign and register the deed inside the 90 days, or you may have to start again; the page says the certificate can be reissued within the period. Payotte did not read how SPU treats an expired certificate.

When the buyer is a foreigner

The CAT cannot come first. The SPU sheet (July 2025) states that its issuance “must occur ONLY AFTER the granting/publication of the PRIOR AUTHORISATION of the SPU”. For a foreigner in a zone covered by art. 205 of DL 9.760 (border strip, 100 m coastal band, areas around military installations), the order is:

  1. prior authorisation: the SPU’s formal act, “up to 60 days”, with the military command’s agreement in a strategic area, or a Despacho Autorizativo of the state superintendent elsewhere;
  2. calculation of the laudêmio and payment of the DARF;
  3. issue of the CAT;
  4. deed and registration with the cartório;
  5. request to update the responsible person in the SPU register.

The sheet also says a Brazilian company with a foreign majority is treated as foreign. For the exemptions (condominium unit up to one third; individuals’ plots up to 1,000 m² in the coastal band) and the discrepancy between the law and the sheet, see beachfront property. Delivering the authorisation with the CAT to the notary is required, except where the sheet exempts a foreign individual with property up to 1,000 m².

After the purchase

  • Within 60 days, file the request to move the SPU register to your name (DL 2.398, art. 3, § 4, as worded by Lei 14.474/2022).
  • From then on you owe the annual foro or taxa de ocupação; these are federal charges. The municipal IPTU is a separate tax set by each city; Payotte did not read how any city treats the two together.
  • Notaries and registrars report operations on federal land to the SPU in a declaration called DOITU (art. 3-A), with fines of 0.1% a month for lateness, limited to 1% of the transaction value; that duty falls on the officers, not on the buyer.

What it costs

Laudêmio: 5% of the land value. CAT: free. Registration with the SPU: no fee found in the sources read; late fine 0.50% a month. The ordinary notary and registry charges are in notary and registry fees, the transfer tax in ITBI.

Which professional to consult

A lawyer registered with the OAB to read the matrícula and check that the foro is paid; the notary for the deed; the SPU office of the state for the calculation and the CAT. A real-estate broker registered with CRECI can tell you whether the listing mentions foro or laudêmio, but not decide the legal question. See the real-estate broker page.

Frequently asked questions

Who pays the laudêmio?

By law the seller, before the deed.

On what amount?

On the land value updated by the SPU, buildings excluded, not on the sale price.

Is a gift subject to the laudêmio?

The law and the gov.br page refer to onerous transfers between living persons; the page exempts non-onerous transactions from the laudêmio steps.

How long is the CAT valid?

Ninety days.

What if I forget to register with the SPU?

You pay 0.50% a month, or fraction, on the land value.

More guides on foreign buyers

Sources

All guides · Payotte Brazil