Selling a property in Brazil from abroad

Before you list: the paperwork that depends on you

CPF. IN RFB 2.172/2024, art. 4 makes the CPF compulsory for people resident in Brazil or abroad who carry out real-estate operations of any kind or own property subject to public registration. A foreigner with an address abroad must also update the registration once a year in the Receita’s mobile application, with a photo of the face and of the passport (art. 23-A); a failed update goes through a Brazilian diplomatic mission. Check that your CPF is active before the buyer’s notary asks for it. See CPF for foreigners.

Spouse. Under Código Civil art. 1.647, I, neither spouse may “alienar ou gravar de ônus real os bens imóveis” without the other’s authorisation, except in a regime of absolute separation of property. Whether this applies when the marriage regime is foreign is not settled by any text Payotte read. The notary’s practice and the state’s rules decide, so raise it at the first meeting. See spousal consent.

Documents. The deed is written in Portuguese. Código Civil art. 224 requires a Portuguese translation of any foreign-language document for it to have legal effect, and art. 215, § 4 lets a public translator act as interpreter at the signing if a party does not speak the language. See sworn translation and interpreter.

Selling through an attorney

Art. 657 of the Código Civil says that a mandate is subject to the form the law requires for the act. Because the sale of a property above thirty times the highest minimum wage requires a public deed (art. 108), the power of attorney is normally given by a form the notary will accept, and the notary decides. A document signed abroad usually needs an apostille or consular legalisation: the Receita’s rule for CPF documents, for example, allows the agency to require “apostilamento ou legalização consular” and a sworn translation (IN RFB 2.172, art. 33, § 3). Read power of attorney from abroad before you sign anything. The attorney you appoint is also the person the Receita holds responsible for some taxes on rent, as explained in non-resident rental income tax.

The tax on the sale

The gain is taxed at 15% to 22.5% (25% for low-tax jurisdictions) with no resident exemption: the details are in non-resident capital gains tax. What matters for the closing is who acts:

• Lei 10.833/2003, art. 26 makes the buyer, or the buyer’s attorney if the buyer lives abroad, responsible for withholding and paying the tax.
• Question 655 of the Receita’s 2026 Q&A gives the DARF code (0473) and says the tax is due on the date of the sale, and that it is irrelevant whether the owner comes to Brazil or uses an attorney.
• The base is the sale price minus a cost proved by documents. A cost that cannot be proved counts as zero.
• The Q&A (question 671) says that, in the resident rules, the brokerage fee paid by the seller is deducted from the sale price. Ask your accountant whether it applies to your sale.

Ask the accountant to compute the amount before the date of the deed and to state in the sale contract that it is deducted from the price and paid by the buyer with the DARF. Put the DARF receipt in your file: it is the proof that the tax was paid.

If the property is rented

Lei 8.245/1991, art. 27 gives a tenant a right of first refusal when the owner sells, “em igualdade de condições com terceiros”. The owner must notify the tenant of all the conditions, in particular price, form of payment and any encumbrances, and the right lapses if the tenant does not accept the offer in full within the period of art. 28. The tenant cannot claim it in several cases listed in art. 32, such as an exchange or a gift. If the buyer wants the property empty, art. 8 lets the buyer end the lease with ninety days’ notice, unless the lease is for a fixed term, contains a clause saying it continues after a sale and is recorded in the matrícula. Plan the sale around these rules, and settle the rent tax up to the date of the deed with the attorney.

Getting the money out

The buyer pays in reais. A transfer abroad goes through an institution authorised to deal in foreign exchange. Cash above US$ 10,000 in or out of Brazil may be moved only through such an institution (BCB Resolution 277/2022, art. 12), and an authorised institution may open reais accounts for non-residents on the same terms as for residents (art. 67). The remittance itself is explained in repatriating sale proceeds.

Which professional to consult

A lawyer registered with the OAB drafts the power of attorney and reviews the contract, an accountant (contador) computes the tax and the DARF, a licensed real-estate broker (corretor de imóveis) markets the property, and the notary and the property registry (cartório de registro de imóveis) receive the deed. See property lawyer.