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Purchase costs of a home in Brazil

ITBI read in 41 city laws, notary and registry fees from 21 state tables for 2026, read on 15 October 2026; 10 hand-checked cases recomputed at every build.

In short

On a R$ 500 thousand home, transfer tax, deed and registration come to R$ 13,690 in Brasília and R$ 30,162 in Rio Branco, among the 7 cities where every part could be read. The ITBI transfer tax ranges from 1.5% to 4% of the price in the 41 cities whose law Payotte read (4% in Fortaleza); on top come the notary deed and the registration, set by each state's 2026 fee table. Above R$ 48,630 (30 minimum wages), the deed must be a notarial public deed (Civil Code, art. 108).

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Value chargedR$ 500,000
ITBI rate (general)3%
ITBI transfer taxR$ 15,000
Notary deed (escritura)R$ 4,249
Registration at the property registryR$ 4,249
Total of the lines aboveR$ 23,497
As a share of the value4.7%

Purchase of a home by an individual, deed with a declared value. ITBI at the city's general rate on the higher of the price and the reference value you enter (since Supplementary Law 227/2026, the city may estimate a market value, which you can contest). Not applied: reduced rates (listed below), the 50% fee reduction for a first home financed under the SFH, certificates, ISS where the state's table leaves it out, broker and lawyer fees.

Purchase costs at three prices, city by city

CityITBIR$ 300 thousandR$ 500 thousandR$ 1 million
Angra dos Reis (RJ)2%≥ R$ 11,782≥ R$ 15,782≥ R$ 20,000
Armação dos Búzios (RJ)2.5%≥ R$ 13,282≥ R$ 18,282≥ R$ 25,000
Belém (PA)3%≥ R$ 9,000≥ R$ 15,000≥ R$ 30,000
Belo Horizonte (MG)3%R$ 18,807R$ 26,046R$ 43,733
Boa Vista (RR)1.5%R$ 10,428R$ 15,501R$ 23,001
Brasília (DF)2%R$ 9,514R$ 13,690R$ 24,217
Cabo Frio (RJ)2%≥ R$ 11,782≥ R$ 15,782≥ R$ 20,000
Campo Grande (MS)2%≥ R$ 16,662≥ R$ 22,338≥ R$ 33,263
Cuiabá (MT)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Curitiba (PR)2.7%≥ R$ 8,100≥ R$ 13,500≥ R$ 27,000
Florianópolis (SC)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Fortaleza (CE)4%≥ R$ 12,000≥ R$ 20,000≥ R$ 40,000
Foz do Iguaçu (PR)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Goiânia (GO)2%≥ R$ 14,364≥ R$ 19,735≥ R$ 31,894
Ilhabela (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
Ipojuca (PE)2%≥ R$ 17,807≥ R$ 21,807≥ R$ 31,807
Itajaí (SC)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
João Pessoa (PB)3%≥ R$ 9,000≥ R$ 15,000≥ R$ 30,000
Joinville (SC)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Londrina (PR)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Macapá (AP)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Maceió (AL)2%≥ R$ 16,612≥ R$ 22,236≥ R$ 33,860
Mata de São João (BA)3%R$ 14,658R$ 23,497R$ 49,111
Natal (RN)3%≥ R$ 9,000≥ R$ 15,000≥ R$ 30,000
Niterói (RJ)2%≥ R$ 11,782≥ R$ 15,782≥ R$ 20,000
Palmas (TO)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Paraty (RJ)2%≥ R$ 11,782≥ R$ 15,782≥ R$ 20,000
Porto Alegre (RS)3%≥ R$ 12,188≥ R$ 19,935≥ R$ 39,322
Porto Velho (RO)2%R$ 14,736R$ 23,704R$ 41,637
Recife (PE)3%≥ R$ 20,807≥ R$ 26,807≥ R$ 41,807
Ribeirão Preto (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
Rio Branco (AC)2%R$ 18,098R$ 30,162R$ 44,194
Salvador (BA)3%R$ 14,658R$ 23,497R$ 49,111
Santo André (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
Santos (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
São José dos Campos (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
São Paulo (SP)3%≥ R$ 11,723≥ R$ 18,284≥ R$ 33,846
Teresina (PI)2%≥ R$ 6,000≥ R$ 10,000≥ R$ 20,000
Tibau do Sul (RN)3%≥ R$ 9,000≥ R$ 15,000≥ R$ 30,000
Ubatuba (SP)2%≥ R$ 8,723≥ R$ 13,284≥ R$ 23,846
Vitória (ES)2%≥ R$ 17,814≥ R$ 21,814≥ R$ 31,814

ITBI at the general rate + notary deed + registration. « ≥ »: a part could not be read or the state's table gives fees before state taxes; « — »: nothing could be computed. ITBI not read (the city's official site or law could not be read): Aracaju, Balneário Camboriú, Bombinhas, Campinas, Gramado, Guarulhos, Jijoca de Jericoacoara, Manaus, Osasco, Porto Seguro, Rio de Janeiro, São Bernardo do Campo, São Luís, Uberlândia.

Reduced ITBI rates read in the city laws

The calculator applies the general rate. These reduced rates exist in the laws read; each has its own conditions and caps, often updated every year: check them with the city before relying on them.

  • Angra dos Reis: 1%: SFH-financed transfer, on the higher of the price and the bank appraisal
  • Armação dos Búzios: 1%: Property financed by SFI (Anexo II as read; no mention of SFH)
  • Belo Horizonte: 0%: No reduced SFH rate on the page ('Não há descontos'). Exemption: PMCMV borrower, family income up to 6 minimum wages, contract value up to R$ 225,556.19 and administration value up to R$ 270,643.13 (2026) · 1.5%: 50% reduction when taxable base is up to R$ 254,292.79 (art. 1 Lei 10.692/2013; further conditions not read)
  • Brasília: 1%: First transfer of a newly built property (first onerous transfer within 5 years counted from the year after the habite-se): 1%
  • Cabo Frio: 0.5%: Transmissions under the SFH (Sistema Financeiro da Habitacao), on the financed portion only; no value ceiling seen in arts. 60-66
  • Campo Grande: 0.5%: SFH transactions: effectively financed amount (excess over financing taxed at 2%) · 0.5%: Sales by the Public Authority of urban properties to low-income population in pre-set social allotment programs
  • Cuiabá: 0.5%: SFH transfers: 0.5% on the amount actually financed, no value cap in the text; 2% on the remainder · 0.5%: PAR (Programa de Arrendamento Residencial) and Carta de Crédito Associativo acquisitions: 0.5% · 0%: MCMV / social housing programs, family income up to 6 minimum wages: exemption (0%)
  • Curitiba: 0%: Exemption for social-interest housing programmes of COHAB-CT (art. 10, 2017 text; later amendment by LC 148/2025 not read)
  • Florianópolis: 0.5%: SFH, PAR and HIS transfers: 0.5% on the amount actually financed up to a cap (R$ 180,000.00 in the 2019 law, indexed each 1 January by IPCA); 2% on the rest
  • Fortaleza: 0.5%: SFH financing: 0.5% on amount actually financed up to the cap (2026 updated value) · 2%: Payment made before the deed or instrument that is the basis of the calculation: 2%
  • Foz do Iguaçu: 0%: Financed purchase of an own home, on the amount financed: 0% up to 600 UFFI, 0.5% to 1,400, 1% to 2,700, 2% above; price up to 4,000 UFFI
  • Ilhabela: 1%: SFH financed portion (non-financed portion 2.0%)
  • Ipojuca: 1%: Value actually financed under the SFH; 2% on the rest
  • Itajaí: 1%: Transfers under the SFH: rate on the effectively financed value; the remainder is taxed at 2%
  • João Pessoa: 0%: Exemption for the first transfer of popular housing (art. 209, I)
  • Joinville: 0.5%: Residential property financed for at least 5 years (any guarantee), property venal fraction up to 1,500 UPM: rate applies to the financed amount · 2%: Same financing, venal fraction above 1,500 UPM: 2% on the financed amount; tax = sum of each rate on its slice of value
  • Londrina: 0.5%: SFH-financed purchase, financed value up to 34,450 UFIR (rate applied to the financed amount) · 1%: SFH-financed purchase, financed value above 34,451 UFIR (tier II; text as written) · 2%: SFH-financed purchase, financed value above 68,900 UFIR · 2%: Non-financed part of an SFH purchase · 0.5%: Temporary reduction (Lei 14.004/2025 art. 1, per Decree in JO 5758): deeds signed until 2026-12-31; scope per decree = individuals acquiring from COHAB-LD/COHABAN/COHAPAR housing programs
  • Macapá: 1%: SFH transfers: 1% on the financed portion, 2% on the rest (no value cap in the text) · 1%: SFH transfer using FGTS: 1% on the value
  • Maceió: 0.5%: SFH transactions: financed part · 3%: Other transfers (not SFH) when ITBI is paid after 30 days from the deed: 3%
  • Natal: 0%: Exemption for the first transfer of a popular home (single-family, up to 50 m² built on up to 250 m² of land) to a low-income buyer (family income up to 2 minimum wages) with no other property (art. 8, I)
  • Niterói: 0.5%: Financed portion under SFH (popular housing); unfinanced portion 2%
  • Palmas: 0.5%: SFH transfers where the financing is below 85,000 UFIP (about R$ 410,550 at UFIP 2026 = R$ 4.83, computed): 0.5% on the amount actually financed
  • Paraty: 0.5%: Financed portion under SFH, only if total property value does not exceed R$ 700,000; remainder taxed at 2%
  • Porto Alegre: 0.5%: Financed part of residential real-estate loans (min. term 5 years, incl. consortia) and buyer's FGTS funds; excess above cap taxed at 3%
  • Recife: 1%: SFH: 1% on the financed amount up to R$ 500,000 indexed (R$ 1,036,600.71 for 2026 per the Code); 3% on the excess · 1.8%: Early payment (request filed within 180 days of habite-se / signing of instrument; for SFH, from the financing contract signing): 1.8% instead of 3% (or on the SFH excess)
  • Ribeirão Preto: 0.5%: SFH financing, property value up to R$ 65,000: financed part
  • Rio Branco: 0.5%: SFH transfers: 0.5% on the amount actually financed, no value cap in the text; 2% on the rest
  • Salvador: 1%: Popular property (residential, private built area up to 39.56 m2, updated venal value up to R$ 44,996.73 per Decreto 24.058/2013 text): 1%
  • Santo André: 0.5%: SFH: on the financed part up to 25,700 FMP (2% above)
  • Santos: 1%: SFH financing: financed part · 0.5%: Housing cooperatives for popular housing and COHABs
  • São José dos Campos: 0.5%: Financed portion under SFH · 0.5%: Property up to R$ 128,024.29 when buyers own no other property
  • São Paulo: 0.5%: SFH/PAR/HIS (contracts from 2022-02-25): 0.5% on financed amount up to the cap; 3% on the rest; property value must be at or below the cap, above it 3% on the whole base
  • Teresina: 1.8%: Homes of low-income housing programmes, or request filed within 180 days of the contract (art. 88)
  • Ubatuba: 0.5%: SFH: on the value actually financed (2% on the rest)
  • Vitória: 1%: Property acquired through a housing cooperative: 1%
Notary and registry fee tables: what each state's amount includes (21 states read)

Not read (court site blocked, unreachable or behind a CAPTCHA, never bypassed): Amapá, Pará, Paraíba, Piauí, Rio Grande do Norte, Santa Catarina.

Sources