Guide · Selling

Selling a home in Brazil: deed, tax and payout

What a seller in Brazil faces under federal law: deed and registration, spousal consent, mortgage release, broker, capital gains tax and its deadline.

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

In short

Selling a home in Brazil is governed by federal law: the Civil Code decides how ownership passes, and the federal income tax on the gain is set by the Receita Federal. A sale of property worth more than 30 times the highest monthly minimum wage needs a public deed, and the buyer becomes owner only when the deed is registered. The seller’s tax is a capital gains tax of 15% to 22.5% on the gain, paid by the last working day of the month after the money is received, unless an exemption applies. Local costs, such as the property tax (IPTU) and the buyer’s transfer tax (ITBI), depend on the municipality.

What the law requires to complete a sale

Public deed. Article 108 of the Civil Code makes the escritura pública (public deed, signed before a notary) essential to the validity of a transfer of real rights over property worth more than thirty times the highest minimum wage in force. Below that threshold a private contract can be valid, but the buyer still needs to register it. The deed and its fees belong to the purchase side of the process, so see the deed and notary and registry fees.

Registration decides who owns. Under article 1,245, ownership passes between living persons by registering the transfer document at the Registro de Imóveis (property registry). Until then, the seller “continues to be regarded as the owner”. For a seller this means a signed deed alone does not end exposure to the property’s taxes and charges. Read registering the purchase.

Spousal consent. Article 1,647, item I, says that neither spouse may sell or encumber real estate without the other’s authorization, except under the regime of absolute separation of property. A judge can supply the consent if a spouse refuses without good reason (article 1,648). The topic has its own guide: spousal consent (outorga conjugal).

Preliminary contract and deposit. Many sales start with a promessa de compra e venda (promise to buy and sell). Article 418 of the Civil Code, as rewritten by Lei 14.905/2024, lets the party who gave the deposit (arras) lose it if that party defaults, and obliges the party who received it to return it plus the equivalent, with monetary correction, interest and lawyer’s fees, if that party defaults. See purchase agreement and deposit.

If the home is mortgaged

When the home secures a loan by alienação fiduciária (fiduciary sale, where the lender holds title until repayment), the debt must be settled or taken over before the buyer can hold clean title. Article 25 of Lei 9.514/1997, in the wording of Lei 14.711/2023, says that once the debt and charges are paid, the lender must provide a release document (termo de quitação) within 30 days. If it does not, it owes a fine of 0.5% per month, or fraction, of the contract value to the person to whom the document was not made available. With the release document, the registry officer cancels the lender’s fiduciary registration. The mechanics are covered in alienação fiduciária.

Debts that follow the property

Two federal rules push the seller to clear arrears before closing. Article 130 of the National Tax Code says that tax credits tied to ownership or possession of a property, such as IPTU, and related fees pass to the buyer, unless the title contains proof that they were paid. Article 1,345 of the Civil Code says the buyer of a condominium unit answers for the seller’s debts to the condominium, including fines and late-payment interest. Buyers and their lawyers therefore ask for payment proof, and a seller who has it ready avoids delay.

Tax on the sale

The gain is the sale price minus the acquisition cost, and the federal tax applies to individuals who are tax residents. The Receita’s Q&A 2026 explains that the tax is paid separately from the annual return and that installment sales are taxed as the instalments are received: the tax is due by the last working day of the month after each receipt. The relevant guides are:

A seller who lives abroad follows different rules: see non-resident selling and non-resident capital gains tax.

Net proceeds, as a formula

The cash a seller keeps is not published as one official figure. As a formula: sale price, minus the payoff of any loan, minus unpaid property and condominium charges, minus the broker’s commission if the seller bears it, minus the capital gains tax if due. The broker’s commission, when paid by the seller, is also deducted from the price when computing the gain (Receita Q&A 671). See broker commission.

What it costs

There is no single federal “selling fee”. The seller’s costs are the commission agreed with a broker, any loan release costs, outstanding charges, the capital gains tax and the fees of the professionals involved. The buyer’s costs (ITBI, deed, registration) are in closing costs in Brazil.

Which professional to consult

A broker registered with a CRECI (regional council of real estate brokers) can market the property. A lawyer registered with the OAB can review the contract and the release of any loan. A notary prepares the deed, and an accountant familiar with income tax can prepare the capital gains calculation. Registrations are checked by the reader on the official registers; see real estate brokers and property lawyers.

Frequently asked questions

Do I need a notary to sell my apartment?

For property above 30 times the highest minimum wage, yes: article 108 of the Civil Code requires a public deed for validity. The buyer must then register it for ownership to pass.

When does the buyer become the owner?

At registration of the transfer at the property registry (Civil Code, article 1,245), not at the signing of the deed or the payment.

Does my spouse have to sign?

Generally yes, unless you are married under absolute separation of property (Civil Code, article 1,647). A judge may supply the consent in limited cases.

When is the capital gains tax due?

By the last working day of the month after you receive the money. For instalments, each receipt triggers its own deadline (Receita Q&A 668).

Is the tax the same for non-residents?

No. Non-residents are taxed under a separate procedure, with no resident exemptions: see the non-resident guide linked above.

More guides on selling

Sources

All guides · Payotte Brazil