State

Buying a home in Pernambuco: costs and figures

ITBI read in the city's own law · notary and registry fees from the state's 2026 table · loan at the Banco Central average rate · census figures

In short

On a R$ 500 thousand home in Recife, the capital of Pernambuco, the ITBI transfer tax, the notary deed and the registration come to at least R$ 26,807. The city's ITBI rate is 3%. 21.3% of occupied homes were rented in the 2022 Census.

Calculate for Pernambuco

If you buy

ITBI, deed, registration and loan in Recife

ITBI is set by each city: the amounts are those of Recife, the state capital. ITBI from the law of Recife where Payotte read it, notary and registry fees from the Pernambuco 2026 table. Change any field: the amounts are recalculated instantly.

Value chargedR$ 500,000
ITBI rate (general)3%
ITBI transfer taxR$ 15,000
Notary deed (escritura)R$ 7,084
Registration at the property registryR$ 4,723
Total of the lines aboveat least R$ 26,807
Largest loan (CMN cap, 80%)R$ 400,000 (80%)
Price payment, 30 years at 11.28%R$ 3,730
SAC first payment, 30 yearsR$ 4,690

Partial: the state's table gives the fees before state taxes and funds.

Purchase of a home by an individual. ITBI at the city's general rate on the higher of the price and the reference value; reduced rates, certificates and broker or lawyer fees (no official scale) are not included. The loan uses the Banco Central average rate on new housing loans, not an offer, before insurance, fees and TR correction. All the rates and sources.

If you sell

Capital gain and the income tax on it

Same federal rules in every city: the seller's tax residence decides.

Capital gainR$ 400,000
Income tax on the gainR$ 60,000
Average rate on the gain15%
Sale price after the taxR$ 1,140,000

Non-resident: withheld by the buyer (or the attorney of a non-resident buyer) on the date of the sale (Law 10,833, art. 26).

Gain = sale price − documented purchase cost in reais. Not computed: purchases before 1996, costs in foreign currency, improvements, the reduction factors FR1 and FR2 of a resident (the Receita's GCAP program computes them). Broker fees have no official scale and are not included. The capital gains calculator and its sources.

The questions, answered

How much are the purchase costs on a R$ 500 thousand home in Recife?

On a R$ 500 thousand home in Recife, the capital of Pernambuco, ITBI transfer tax (3%) R$ 15,000, notary deed (escritura) R$ 7,084, registration at the property registry R$ 4,723: at least R$ 26,807 in all, from the rates and fee tables read on 15 October 2026 (the state's table gives the fees before state taxes and funds).

How much are the purchase costs on a R$ 1 million home in Recife?

On a R$ 1 million home in Recife, the capital of Pernambuco, ITBI transfer tax (3%) R$ 30,000, notary deed (escritura) R$ 7,084, registration at the property registry R$ 4,723: at least R$ 41,807 in all, from the rates and fee tables read on 15 October 2026 (the state's table gives the fees before state taxes and funds).

What is the ITBI rate in Recife?

Recife charges ITBI at 3% of the value of the transfer (Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09); the same law sets a reduced rate of 1% or 1.8% for some purchases it defines (see the purchase costs calculator).

What monthly payment on a R$ 500 thousand home in Pernambuco?

A lender may finance at most 80% of a home's appraised value under the CMN rules (more with SAC), so R$ 400,000 on a R$ 500 thousand home. At 11.28% a year, the Banco Central average on new housing loans to individuals (August 2026), R$ 400,000 over 30 years costs R$ 3,730 a month with the Price system, or R$ 4,690 for the first month with SAC, before insurance and fees.

Do more people rent in Pernambuco than in Brazil as a whole?

In the 2022 Census, 21.3% of the 3,184,558 occupied homes in Pernambuco were rented and 73.1% owned by a resident, against 22.2% rented across Brazil (IBGE).

What is the typical value of a financed home in Pernambuco?

The median appraisal value of homes financed in Pernambuco was R$ 220,000 in June 2026, against R$ 290,545 for Brazil (Banco Central do Brasil, homes bought with a loan only, not all sales).

What is the average construction cost per square metre in Pernambuco?

The SINAPI average construction cost published by the IBGE for Pernambuco was R$ 1,797 per square metre in September 2026, against R$ 2,000 for Brazil.

How much tax when you sell a home in Pernambuco?

Brazil's federal income tax rules apply in Pernambuco as everywhere in the country. A non-resident pays 15% on a gain up to R$ 5 million, rising by bands to 22.5%, with none of the residents' exemptions, withheld by the buyer on the day of the sale (Law 8,981, art. 21; Law 10,833, art. 26): bought R$ 800 thousand, sold R$ 1.2 million, the gain of R$ 400,000 costs R$ 60,000, or R$ 100,000 for a seller in a listed low-tax jurisdiction (25%). A resident is exempt when selling an only property for R$ 440,000 or less, with no other sale in five years, or when reinvesting the price in a home in Brazil within 180 days; otherwise the same bands apply before the reduction factors FR1 and FR2, which lower the tax.

How many people live in Pernambuco?

Pernambuco had 9,058,931 residents in the 2022 Census, and 9,583,176 in the IBGE estimate for 2026.

The figures

MeasureValueSource
ITBI transfer tax (3%), Recife, on R$ 500 thousandR$ 15,000Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09
Notary deed (escritura), Recife, on R$ 500 thousandR$ 7,084Pernambuco 2026 fee table
Registration at the property registry, Recife, on R$ 500 thousandR$ 4,723Pernambuco 2026 fee table
Population, 2022 Census9,058,931IBGE
Population estimate, 20269,583,176IBGE
Occupied homes rented, 2022 Census21.3%IBGE
Median appraisal value of financed homes (2026-06)R$ 220,000Banco Central do Brasil (ODbL)
SINAPI average construction cost per m² (September 2026)R$ 1,797IBGE
Average rate, new housing loans to individuals (2026-08)11.28%Banco Central do Brasil, SGS 20774
Selic target, since 2026-09-1713.75%Banco Central do Brasil, Copom

No official, openly licensed series gives home prices city by city in Brazil: the FipeZap index forbids reuse, and the Banco Central publishes the median value of financed homes by state only.

Cities of Pernambuco on Payotte

Sources