In short
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. In the 16 state tables where Payotte could read the registration figure for a R$ 500,000 purchase (the deed figure in 15 of them), the deed ranges from R$ 2,372.20 (Federal District) to R$ 13,440.90 (Acre) and the registration from R$ 1,317.88 (Federal District) to R$ 9,151.69 (Amazonas). The figures are not directly comparable: some tables include state funds, a seal and a municipal service tax, others show the notary’s fee alone. The rest of the states must be checked with the notary or the registry.
Who sets them and on what base
The deed fee and the registration fee are not taxes of the federal government or of the city; they are state fees, fixed by state law and updated for 2026 by a state law or by an act of the state court’s Corregedoria (in the tables read, with an index adjustment). Each table gives an amount per band of property value. The value used is often not the price alone: in the tables read, it is the higher of the declared price and a tax value in Brasília (the fiscal valuation), Bahia (the ITBI value), Goiás (the IPTU value and the ITBI base as well), Mato Grosso do Sul, Maranhão and Roraima, the fiscal valuation in Rio Grande do Sul, and in São Paulo “the highest of the declared price, the IPTU value or the ITBI base” for the registry. See the ITBI base for how the city value can differ from your price.
Amounts read for a R$ 500,000 purchase
The figures below are the amounts printed in each state’s 2026 table for the band that contains R$ 500,000, for a deed and a registration “com valor declarado” (with declared value). “Total” means the column of the table that adds the notary’s or registrar’s fee to the state charges the table includes; “fee only” means the table gives the fee alone and the state funds, seal and other charges come on top. Amounts in reais.
| State | Deed | Registration | What the figure includes | Source |
|---|---|---|---|---|
| Distrito Federal | 2,372.20 | 1,317.88 | Fee plus a 7% CCRCPN charge; total column | TJDFT Resolução 2/2025 |
| Rio de Janeiro | 2,907.22 | 2,874.54 | Fee plus a 2% charge; excludes several fund surcharges, seal (R$ 3.27) and municipal tax | TJRJ Portaria CGJ 516/2026 |
| Rio Grande do Sul | 2,473.70 | 2,460.80 | Fee only; excludes the seal, an electronic processing charge of R$ 7.30 and a notary preparation fee of R$ 110.10 per deed | TJRS table 2026 |
| São Paulo | not read | 3,284.18 | Registry total column (fee plus state shares); the notary table could not be read (access blocked) | TJSP / registry table 2026 |
| Bahia | 4,248.68 | 4,248.68 | One amount payable per act; whether municipal tax is included is not stated | TJBA Decreto 1075/2025 |
| Minas Gerais | 5,523.14 | 5,523.14 | Fee plus the judicial inspection fee; excludes the registration lodging fee (R$ 63.83) and municipal tax | TJMG Portaria 8.664/2025 |
| Goiás | 5,680.28 | 4,054.59 | Fee only; excludes state fund surcharges, court fee and municipal tax | TJGO Provimento 179/2025 |
| Alagoas | 6,118.11 | 6,118.11 | Fee only; excludes a 26% surcharge; nominal law values | Lei 9.778/2025, Annex I |
| Pernambuco | 7,084.10 | 4,723.28 | Fee only; excludes a judicial charge (TSNR) of 0.2% to 0.3% of the title value, capped at R$ 3,280.79 in 2026, and other fund add-ons | TJPE Ato 1556/2025 |
| Espírito Santo | 7,254.52 | 4,559.73 | Fee only; excludes state fund charges (10% confirmed, others not read) | TJES Ato 10/2025 |
| Mato Grosso do Sul | 8,219.16 | 4,118.70 | Fee only; excludes a 10% fund and other charges; copy of the gazette hosted by an association | TJMS Provimento 349/2025 |
| Maranhão | 8,388.96 | 8,736.26 | Total column (fee plus four fund charges) | TJMA Resolução-GP 143/2025 |
| Rondônia | 8,711.83 | 4,992.66 | Total column (fee, funds, seal of R$ 1.57) | TJRO Provimento 36/2025 |
| Amazonas | 9,021.69 | 9,151.69 | Total column, including a 5% municipal service tax and funds | TJAM tables (Lei 7.500/2025, Lei 8.212/2026) |
| Roraima | 3,930.76 | 4,069.95 | Total column (fee, funds, seal of R$ 1.90) | TJRR Provimento 5/2026 |
| Acre | 13,440.90 | 6,720.80 | Total column (fee, compensation and inspection funds) | TJAC Provimento COGER 15/2025 |
Do not read the list as a ranking of states. A “fee only” figure in Goiás and a “total” figure in Acre measure different things. One caution on Pernambuco: the table notes mention a cap of 1% of the declared value on fees and judicial charge together (state law 11.404, art. 22), which would be R$ 5,000 at this price and is lower than the deed figure printed; confirm with the office.
Tocantins (calculation). The table prints amounts up to R$ 100,000 and then adds R$ 149.49 for each further R$ 50,000. For R$ 500,000 that gives, as our calculation, R$ 3,879.44 + 8 × R$ 149.49 = R$ 5,075.36 for the deed and R$ 3,077.18 + 8 × R$ 149.49 = R$ 4,273.10 for registration; the table also prints a maximum whose reading is unclear, so check with the office.
Partly read. Paraná’s law prints bands only up to R$ 62,602 for the deed and R$ 54,292 for registration and adds a 0.2% fund on the act value; Ceará, Mato Grosso and Sergipe give a base band and a formula above it, with printed caps whose wording is ambiguous. Mato Grosso’s printed rule for the deed is R$ 300.65 up to R$ 5,353.45, plus R$ 29.50 per further R$ 1,338.53, with a maximum fee of R$ 6,948.45. Santa Catarina, Pará, Paraíba, Rio Grande do Norte, Piauí and Amapá were not read. This matters for Florianópolis, Natal and other cities in those states: ask the notary and registry for the fee on your price.
First-home reductions
Art. 290 of the registry law cuts the fees for “a primeira aquisição imobiliária para fins residenciais, financiada pelo Sistema Financeiro da Habitação” by 50%. The state tables read apply it in their own way: on the registry fee in Rio Grande do Sul and Maranhão, on the financed portion in Rondônia, Espírito Santo and Pernambuco (registry), and in Rio de Janeiro without the fund surcharges. Some tables also cut the deed for financed homes (Minas Gerais, Mato Grosso do Sul, Sergipe, and Goiás for SFI deeds). No first-home reduction was seen in the Federal District text. The details are in the first-home registry fee discount and, for financing, SFH versus SFI.
What is not in these figures
Not included in any row: the ITBI (the city, see the ITBI guide); certificate fees; the separate charge some tables print for lodging the title (prenotação) and for opening a matrícula (for example Minas Gerais, prenotação R$ 63.83; Goiás, R$ 11.14 and R$ 57.53; Maranhão, R$ 43.37 and R$ 102.15; Alagoas, R$ 69.31 and R$ 32.57; Mato Grosso do Sul, R$ 41.03 and R$ 32.54; Rondônia, prenotação R$ 81.66); fees of a sworn translator or of a lawyer; and a municipal service tax (ISS) unless the row says so.
How to use this table
Pick your state, find the row, and read the “includes” column before adding other amounts. Then confirm with the notary: the tables change every year, and the state court’s page is the reference. For a first estimate, the purchase costs calculator combines these fees with the ITBI, and closing costs in Brazil shows four worked examples.
Which professional to consult
The notary (tabelião) and the registrar (oficial de registro) quote the fee for your price and state it in writing. A lawyer registered with the OAB can compare quotes and explain the reductions: see the property-lawyer page.
Frequently asked questions
Is the fee the same at every notary in a state?
The same official state table applies to every office in the state in the tables read; Amazonas prints a version that assumes a 5% municipal service tax.
Who pays the deed and registration fees?
Not set by the tables. The contract should say who bears them; see purchase agreement and deposit.
Is the fee a percentage of the price?
No. It is a fixed amount per band of value, with a cap in some states.
Why are the fees so different between states?
Each state sets its own table and decides which funds and charges it adds.
Do I get a discount as a first-time buyer?
Only in the specific case of art. 290: the first residential acquisition financed under the SFH. Foreign status neither grants nor excludes it in the texts read.
More guides on buying
- Buying a home in Brazil step by step: the process
- Closing costs when buying a home in Brazil
- Due diligence in Brazil: which certificates to collect
- Escritura pública: the notarial deed in a Brazilian sale
- First-home registry fee discount (Lei 6.015, art. 290)
- ITBI in Brazil: the property transfer tax by city
- ITBI tax base: price, valor venal and reference value
- Purchase agreement and deposit (sinal, arras) in Brazil
- Registering a property purchase at the Brazilian registry
- Spousal consent (outorga conjugal) when buying in Brazil
- The matrícula: the Brazilian property record explained
Sources
- Lei 6.015/1973, art. 290 (Câmara dos Deputados, texto atualizado) (consulted 15 October 2026)
- Decreto 93.240/1986, art. 1 (Câmara dos Deputados) (consulted 15 October 2026)
- Tabela II dos Ofícios de Registro de Imóveis 2026 (Lei 11.331/2002), publicada pela ARISP e indicada pelo TJSP (consulted 15 October 2026)
- TJRJ: Portaria CGJ 516/2026, tabelas de emolumentos (consulted 15 October 2026)
- TJMG: Portaria 8.664/CGJ/2025 (consulted 15 October 2026)
- TJDFT: Resolução 2/2025 do Conselho da Magistratura, tabela de custas extrajudiciais (consulted 15 October 2026)
- TJRS: Tabela de Emolumentos 2026 (DJE-RS Caderno Extra 8.048), cópia hospedada pelo Colégio Registral (consulted 15 October 2026)
- TJBA: Decreto Judiciário 1075/2025, tabela de custas 2026 (consulted 15 October 2026)
- TJPE: Ato 1556/2025, tabela de emolumentos (consulted 15 October 2026)
- TJGO: Provimento Conjunto 179/2025 (consulted 15 October 2026)
- TJES: Ato 10/2025 da Corregedoria (consulted 15 October 2026)
- Lei estadual 9.778/2025 (Diário Oficial de Alagoas), Anexo I (consulted 15 October 2026)
- TJAM: tabelas de emolumentos (Lei 7.500/2025 e Lei 8.212/2026) (consulted 15 October 2026)
- TJMS: Provimento CGJ 349/2025, cópia hospedada pela Anoreg-MS (consulted 15 October 2026)
- TJMA: Resolução-GP 143/2025, tabela de emolumentos 2026 (consulted 15 October 2026)
- TJRO: Provimento Corregedoria 36/2025 (consulted 15 October 2026)
- TJAC: Provimento COGER 15/2025 (consulted 15 October 2026)
- TJRR: Provimento CGJ 5/2026 (consulted 15 October 2026)
- TJTO: Provimento 12/2025 (consulted 15 October 2026)
- TJPR: Lei estadual 21.869/2023, tabela atualizada (consulted 15 October 2026)
- TJCE: Portaria 2982/2025-GABPRESI (consulted 15 October 2026)
- TJMT: Provimento CGJ 80/2025 (consulted 15 October 2026)
- Lei estadual 9.840/2025 (Sergipe) (consulted 15 October 2026)