In short
Payotte read the general ITBI rate in the municipal law of 75 of Brazil's 100 most populous municipalities. 43 charge 2%, the most common rate. The lowest is 1.5% (Boa Vista, Anápolis) and the highest 5% (Vitória da Conquista, Barueri). On a R$500,000 home, that is R$7,500 to R$25,000 before any reduced rate for financed purchases. Vitória da Conquista: 50% discount if paid before registration at the land registry, i.e. 2.5% in practice.
How many cities at each rate
- 1.5%: 2 cities
- 2%: 43 cities
- 2.25%: 1 city
- 2.5%: 5 cities
- 2.7%: 1 city
- 3%: 19 cities
- 3.25%: 1 city
- 4%: 1 city
- 5%: 2 cities
The 100 largest municipalities
| # | City | State | Population | General rate | On R$500,000 | Law and notes |
|---|---|---|---|---|---|---|
| 1 | São Paulo | SP | 11,911,337 | 3% | R$15,000 | Lei nº 11.154/1991 arts. 7 and 10 (art. 10 as worded by Lei nº 17.719/2021, caps updated annually); Decreto nº 55.196/2014 Reduced: 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 (0.5%) |
| 2 | Rio de Janeiro | RJ | 6,731,133 | — | — | Not read: the official text could not be reached |
| 3 | Brasília | DF | 3,009,996 | 2% | R$10,000 | Lei nº 3.830/2006 art. 9 (wording by Lei nº 7.635/2024, effects from 2025-01-01); Decreto nº 27.576/2006 arts. 5, 6, 9, 12 Reduced: First transfer of a newly built property (first onerous transfer within 5 years counted from the year after the habite-se): 1% (1%) |
| 4 | Fortaleza | CE | 2,582,360 | 4% | R$20,000 | not read (the Sefin page does not cite a law number; Código Tributário, LC nº 159/2013, not read) Reduced: SFH financing: 0.5% on amount actually financed up to the cap (2026 updated value) (0.5%); Payment made before the deed or instrument that is the basis of the calculation: 2% (2%) |
| 5 | Salvador | BA | 2,559,945 | 3% | R$15,000 | Lei nº 7.186/2006 (Código Tributário e de Rendas) arts. 116-118, 122; Decreto nº 24.058/2013 art. 8 Reduced: Popular property (residential, private built area up to 39.56 m2, updated venal value up to R$ 44,996.73 per Decreto 24.058/2013 text): 1% (1%) |
| 6 | Belo Horizonte | MG | 2,415,451 | 3% | R$15,000 | Lei nº 5.492/1988 arts. 5 and 6; Lei nº 9.814/2010 art. 12; Lei nº 8.147/2013; Lei nº 10.692/2013 Reduced: No reduced SFH rate on the page ('Não há descontos'). Exemption: PMCMV borrower, family income up to 6 minimum wages, contract value up to R$ 225,556.19 and administration value up to R$ 270,643.13 (2026) (0%); 50% reduction when taxable base is up to R$ 254,292.79 (art. 1 Lei 10.692/2013; further conditions not read) (1.5%) |
| 7 | Manaus | AM | 2,327,101 | — | — | Not read: the official text could not be reached |
| 8 | Curitiba | PR | 1,832,183 | 2.7% | R$13,500 | LC 108/2017, art. 9, as amended by LC 134/2022 Reduced: Exemption for social-interest housing programmes of COHAB-CT (art. 10, 2017 text; later amendment by LC 148/2025 not read) (0%) |
| 9 | Recife | PE | 1,588,983 | 3% | R$15,000 | Lei nº 15.563/1991 (Código Tributário Municipal) arts. 51, 52, 55; text updated to Lei nº 19.490 of 2026-03-09 Reduced: SFH: 1% on the financed amount up to R$ 500,000 indexed (R$ 1,036,600.71 for 2026 per the Code); 3% on the excess (1%); 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) (1.8%) |
| 10 | Goiânia | GO | 1,511,709 | 2% | R$10,000 | Lei Complementar nº 344/2021 (Código Tributário Municipal), art. 203 |
| 11 | Belém | PA | 1,396,157 | 3% | R$15,000 | Lei 8.792/2010, as amended by Lei 10.308/2026 |
| 12 | Porto Alegre | RS | 1,388,791 | 3% | R$15,000 | Lei Complementar nº 197/1989, art. 16 (rates); IN RM 001/2026 (base) Reduced: Financed part of residential real-estate loans (min. term 5 years, incl. consortia) and buyer's FGTS funds; excess above cap taxed at 3% (0.5%) |
| 13 | Guarulhos | SP | 1,351,284 | — | — | Not read: the official text could not be reached |
| 14 | Campinas | SP | 1,189,761 | — | — | Not read: the official text could not be reached |
| 15 | São Luís | MA | 1,090,229 | — | — | Not read: the official text could not be reached |
| 16 | Maceió | AL | 995,134 | 2% | R$10,000 | Lei nº 4.486/1996 (Código Tributário), arts. 33 and 34, as amended by Leis 5.677/2008, 5.837/2009 and 5.869/2009 Reduced: SFH transactions: financed part (0.5%); Other transfers (not SFH) when ITBI is paid after 30 days from the deed: 3% (3%) |
| 17 | Campo Grande | MS | 970,843 | 2% | R$10,000 | Lei nº 2.592/1989 (institutes ITBI; article of the rate not stated on the pages read); installments arts. 12 to 12-F Reduced: 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 (0.5%) |
| 18 | São Gonçalo | RJ | 959,977 | 2% | R$10,000 | Lei nº 041/2003 (Código Tributário Municipal), art. 231 Reduced: Low-income housing programmes PAR, PCS or PSH, when approved by the municipal Executive: 100% of the tax waived (art. 223, VII, wording of Lei 396/2011, 'observe the conditions of the law') (0%); Direct beneficiaries of housing programmes funded by federal budget, FNHIS, FAR or FDS (new subsidised units for registered families, families who lost their only home, risk areas): full exemption (art. 223-A, added by Lei 1.494/2023) (0%) |
| 19 | Teresina | PI | 908,012 | 2% | R$10,000 | LC 4.974/2016 (Tax Code), art. 88 Reduced: Homes of low-income housing programmes, or request filed within 180 days of the contract (art. 88) (1.8%) |
| 20 | João Pessoa | PB | 906,093 | 3% | R$15,000 | LC 53/2008 (Tax Code), art. 206 Reduced: Exemption for the first transfer of popular housing (art. 209, I) (0%) |
| 21 | Duque de Caxias | RJ | 866,167 | 2% | R$10,000 | Lei nº 1.664/2002 (Código Tributário Municipal), art. 95 Reduced: Property transfers financed by public entities: 0.5% on the amount actually financed, 2% on the remainder (0.5%) |
| 22 | Nova Iguaçu | RJ | 843,367 | 3% | R$15,000 | Lei Complementar nº 3.411/2002, arts. 38 et 39, rédaction de la Lei Complementar nº 57/2017 |
| 23 | São Bernardo do Campo | SP | 842,558 | — | — | Not read: the official text could not be reached |
| 24 | Santo André | SP | 784,290 | 2% | R$10,000 | LC 06/2025, art. 36 Reduced: SFH: on the financed part up to 25,700 FMP (2% above) (0.5%) |
| 25 | Natal | RN | 783,196 | 3% | R$15,000 | Decreto 11.089/2016 (ITIV regulation under Lei 3.882/1989, the Tax Code), art. 7 Reduced: 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) (0%) |
| 26 | Uberlândia | MG | 768,339 | — | — | Not read: the official text could not be reached |
| 27 | Sorocaba | SP | 766,390 | 2.5% | R$12,500 | Lei nº 3.185/1989, art. 8 (rédaction de la Lei 3.812/1991 ; § 1º par la Lei 10.690/2013) Reduced: Buyer is a natural person owning no other property in the municipality; value up to R$ 141,862.41 (2026 brackets, updated annually) (0.5%); Same buyer condition; value R$ 141,862.42 to R$ 283,724.89 (2026) (1%); Same buyer condition; value R$ 283,724.90 to R$ 425,587.32 (2026) (2%); Same buyer condition; value above R$ 425,587.33 (2026) (2.5%) |
| 28 | Osasco | SP | 761,441 | — | — | Not read: the official text could not be reached |
| 29 | Ribeirão Preto | SP | 734,538 | 2% | R$10,000 | Lei Complementar nº 2.496 de 21/12/2011 (publ. 22/12/2011) arts. 2 to 4, new arts. 12 and 17 of Lei nº 5.430/1989 Reduced: SFH financing, property value up to R$ 65,000: financed part (0.5%) |
| 30 | São José dos Campos | SP | 729,153 | 2% | R$10,000 | Lei Complementar nº 696, de 23/09/2025, arts. 6, 7 e 9 (vigência 01/01/2026, art. 31) Reduced: Financed portion under SFH (0.5%); Property up to R$ 128,024.29 when buyers own no other property (0.5%) |
| 31 | Cuiabá | MT | 698,917 | 2% | R$10,000 | Lei Complementar nº 43/1997 (Código Tributário) art. 228 (alíquotas), art. 226 (base), art. 229 (pagamento) Reduced: 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% (0.5%); MCMV / social housing programs, family income up to 6 minimum wages: exemption (0%) (0%) |
| 32 | Jaboatão dos Guararapes | PE | 685,222 | 2% | R$10,000 | Lei nº 155/1991 (CTM), art. 82, II Reduced: Transfers under the Sistema Financeiro da Habitação: 1% on the amount actually financed up to an indexed cap (R$ 180,000 in the law; R$ 242,693.89 for 2023), 2% on the excess (1%) |
| 33 | Joinville | SC | 673,980 | 2% | R$10,000 | Lei Complementar nº 400/2013, art. 8 caput e §§ 1º-2º; art. 6 (redação da LC nº 672/2023, de 20/12/2023, em vigor 120 dias após publicação) Reduced: Residential property financed for at least 5 years (any guarantee), property venal fraction up to 1,500 UPM: rate applies to the financed amount (0.5%); Same financing, venal fraction above 1,500 UPM: 2% on the financed amount; tax = sum of each rate on its slice of value (2%) |
| 34 | Feira de Santana | BA | 663,408 | 3% | R$15,000 | Lei Complementar nº 003/2000 (CTM), art. 102, III, rédaction de la LC nº 91/2014 Reduced: Low-cost home ('imóvel popular'): residential property with tax base not exceeding R$ 50,000 (1%); Sistema Financeiro de Habitação transfers of properties with tax base up to R$ 200,000; reduced rate applies only to the financed portion (1.5%) |
| 35 | Contagem | MG | 652,973 | 3% | R$15,000 | Lei nº 1.611/1983 (CTM), art. 71-Q, rédaction de la Lei Complementar nº 390/2025 (art. 14) 3% since January 2026 (was 2.75%) |
| 36 | Aracaju | SE | 623,328 | — | — | Not read: the official text could not be reached |
| 37 | Florianópolis | SC | 598,370 | 2% | R$10,000 | Lei Complementar nº 007/1997 art. 285, redação da Lei Complementar nº 683/2019 art. 6º (12/12/2019); base: art. 281 (LC 683/2019 art. 1º) Reduced: SFH, PAR and HIS transfers: 0.5% on the amount actually financed up to a cap (R$ 180,000.00 in the 2019 law, indexed each 1 January by IPCA); 2% on the rest (0.5%) |
| 38 | Serra | ES | 586,901 | 2% | R$10,000 | Lei nº 3.833/2011 (Código Tributário do Município da Serra), art. 408, II Reduced: Transfers of properties owned by the Fundo de Arrendamento Residencial (FAR/PAR) not used for the purpose that justified the exemption (higher rate) (4%) |
| 39 | Londrina | PR | 584,465 | 2% | R$10,000 | Lei nº 7.303/1997 (Código Tributário) arts. 183 and 185, wording of Lei 12.576/2017 for art. 183; Lei 14.004/2025 art. 1-2 (temporary COHAB scheme, text not read, only the regulating decree) Reduced: SFH-financed purchase, financed value up to 34,450 UFIR (rate applied to the financed amount) (0.5%); SFH-financed purchase, financed value above 34,451 UFIR (tier II; text as written) (1%); SFH-financed purchase, financed value above 68,900 UFIR (2%); Non-financed part of an SFH purchase (2%); 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 (0.5%) |
| 40 | Juiz de Fora | MG | 569,588 | — | — | Not read: the official text could not be reached |
| 41 | Aparecida de Goiânia | GO | 560,996 | 2.5% | R$12,500 | Lei Complementar nº 46, de 21/12/2011 (Código Tributário Municipal), art. 62, IV (rédaction de la LC nº 215 du 09/08/2023) Local press reports a temporary 1.5% rate from 5 Oct. to 6 Nov. 2026 (LC 251/2026); that law was not read Reduced: SFH, PAR and social-interest housing (HIS) transfers, financed portion only, for families within Minha Casa Minha Vida income bracket II (0.5%); SFH, PAR and HIS transfers, financed portion only, for families within Minha Casa Minha Vida income bracket III (1%); Other SFH and PAR transfers, financed portion only (1.5%) |
| 42 | Porto Velho | RO | 520,379 | 2% | R$10,000 | Lei Complementar nº 878/2021 (17/12/2021) art. 234 (alíquota), art. 233 (base), art. 240 (pagamento) |
| 43 | Campos dos Goytacazes | RJ | 519,378 | 2% | R$10,000 | Lei Complementar nº 001, de 28/09/2017 (Código Tributário Municipal), art. 293 Reduced: SFH (Law 4,380/1964) transfers: financed amount taxed at 0.5%, non-financed amount at 2%; requires a declaration from the lender (0.5%) |
| 44 | Belford Roxo | RJ | 518,442 | — | — | Not read: the official text could not be reached |
| 45 | Niterói | RJ | 516,820 | 2% | R$10,000 | Código Tributário de Niterói, Livro II (Lei 2.678/2009), art. 54 par. 1 e art. 51 (citados pela page, numéros à confirmer) Reduced: Financed portion under SFH (popular housing); unfinanced portion 2% (0.5%) |
| 46 | Ananindeua | PA | 510,563 | 2% | R$10,000 | Lei Complementar nº 2.181, de 28/12/2005 (Código Tributário Municipal), art. 32, II (rédaction de la LC nº 3.206/2021) 2% if paid before the deed; 3% if paid after the deed and before registration Reduced: Transfers under the Sistema Financeiro da Habitação (SFH); the amount exceeding the SFH portion is taxed at 2% (1%); Other onerous transfers when the tax is paid after the deed is signed (up to registration) instead of before (3%) |
| 47 | Vila Velha | ES | 510,512 | — | — | Not read: the official text could not be reached |
| 48 | São José do Rio Preto | SP | 506,466 | 2% | R$10,000 | Lei Complementar nº 323, de 27/10/2010, art. 8º |
| 49 | Boa Vista | RR | 500,965 | 1.5% | R$7,500 | LC 1.223/2009 (Tax Code), art. 141 |
| 50 | Macapá | AP | 491,987 | 2% | R$10,000 | Lei Complementar nº 144/2021-PMM (30/12/2021) art. 208 (alíquotas), art. 207 (base), art. 209 (pagamento) Reduced: 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 (1%) |
| 51 | Caxias do Sul | RS | 479,604 | 2% | R$10,000 | Lei Complementar nº 701/2022 (Código Tributário do Município), art. 44, II Reduced: Transfers within the Sistema Financeiro de Habitação (SFH): on the amount actually financed up to 13,377 VRM (municipal reference units); remainder at 2%. Not applicable to adjudication/auction; FGTS funds do not count as financed portion (0.5%) |
| 52 | Mogi das Cruzes | SP | 472,255 | — | — | Not read: the official text could not be reached |
| 53 | São João de Meriti | RJ | 466,487 | — | — | Not read: the official text could not be reached |
| 54 | Jundiaí | SP | 465,277 | 2.5% | R$12,500 | Lei Complementar nº 460/2008 (Código Tributário Municipal), art. 141, III Reduced: Residential purchase by individuals financed through SFH or SFI by a Central Bank-authorised institution, term of at least 60 months, with mortgage or fiduciary guarantee: 1.5% on the amount actually financed up to BRL 120,000; 2.5% on the rest (1.5%); Buyer is a company opted into Simples Nacional at the taxable event, once only and for a single property (wording of LC 650/2026, in force about 90 days after publication on 1 July 2026) (1.5%) |
| 55 | Campina Grande | PB | 446,720 | 2% | R$10,000 | Lei Complementar nº 116/2016 (Código Tributário do Município), art. 45, III, rédaction de la LC nº 212 du 31/12/2024 Reduced: Property financed through the Sistema Financeiro Habitacional with appraised value up to BRL 500,000 (value = lender's appraisal); rate applies to the full base (0.5%); Property financed through the Sistema Financeiro Habitacional with appraised value above BRL 500,000.01; rate applies to the full base (1%); Families with monthly income up to 3 minimum wages buying a home financed by Minha Casa Minha Vida, with official SNHIS documents: exempt (0%) |
| 56 | Piracicaba | SP | 442,635 | 3% | R$15,000 | Lei Complementar nº 477, de 29 de dezembro de 2025 (Código Tributário do Município de Piracicaba), art. 250 New tax code (LC 477/2025); press reports court challenges, not read Reduced: Exemption (first and only transfer, buyer owns no other property): homes up to 49 m² from CDHU or municipal popular housing programmes, and units classed as Minha Casa Minha Vida 'faixa 1' (art. 241) (0%); Exemption for a buyer's first acquisition when the property's value in the municipal valuation map (PGV) is below 450 UFMP, on request (art. 242) (0%) |
| 57 | Montes Claros | MG | 440,700 | 2.5% | R$12,500 | Lei Complementar nº 04, de 07 de dezembro de 2005 (Código Tributário Municipal), art. 42 Reduced: Property in an area the Executive defines as of social interest, financed (0.5%); Property in an area the Executive defines as of social interest, other cases (not financed) (1%) |
| 58 | Betim | MG | 433,902 | 2% | R$10,000 | Lei Municipal nº 1.948, de 28 de dezembro de 1989 (Código Tributário de Betim), art. 96 Reduced: Transfers within the Sistema Financeiro da Habitação (SFH), on the financed portion only (0.5%); Exemption (art. 92, VI): transfers from low-income housing plans sponsored or executed by public bodies (0%) |
| 59 | Maringá | PR | 432,635 | 2% | R$10,000 | Lei Complementar nº 677, de 28 de setembro de 2007 (Sistema Tributário do Município), art. 42, II Reduced: SFH-financed transfers, on the balance financed by the lender (once per taxpayer, who must own no other property in Maringá; not if the lender's valuation exceeds R$300,000) (0.5%); SFH-financed transfers, on the remaining (non-financed) value, same conditions (1.5%); SFH transfers where the lender's valuation exceeds R$300,000 (§ 6) (2%) |
| 60 | Santos | SP | 429,528 | 2% | R$10,000 | Lei nº 634 de 28/12/1989, art. 5º I-III e art. 7º (texto consolidado até 31/12/2025) Reduced: SFH financing: financed part (1%); Housing cooperatives for popular housing and COHABs (0.5%) |
| 61 | Mauá | SP | 429,064 | 2% | R$10,000 | Lei Complementar nº 21, de 16 de dezembro de 2014 (Sistema Tributário do Município de Mauá), art. 23, III Reduced: First residential acquisition under SFH, Minha Casa Minha Vida, PAR or with FGTS funds: on the amount actually financed (1%); Same first residential acquisition: on the remaining value (2%); First residential acquisition in social-interest housing developments, in ZEIS (value up to 78,000 units as stated in the law) or bought from a social-interest housing cooperative (1%) |
| 62 | Anápolis | GO | 424,647 | 1.5% | R$7,500 | Lei Complementar nº 136/2006 (Código Tributário e de Rendas), art. 136, redação da LC nº 262/2011 Reduced: Temporary 'Desengaveta' programme (LC 596/2026): for 90 days from 26 Mar 2026, transfers whose private contract or deed was signed/notarised by 31 Dec 2025 — expired by Oct 2026 (0.75%) |
| 63 | Petrolina | PE | 422,461 | 3% | R$15,000 | Lei Complementar Municipal nº 017/2013 (Código Tributário), art. 40, IV Reduced: Transfers under the Housing Finance System (SFH, Federal Law 4,380/1964): on the amount actually financed (1%); Transfers under the Housing Finance System (SFH): on the remaining (non-financed) value (2%); First transfer of a rural plot of up to 10 ha made directly by public bodies, for cultivation by the buyer's family who owns no other rural property in the municipality (1%); Transfers of properties over 10 ha in irrigated perimeters titled via CODEVASF or from public settlement projects (not resales) (2%); Low-income taxpayers (income up to 3 minimum wages) with a listed serious illness: 50% reduction of the 3% rate (art. 48 §4, as amended by LC 24/2018) (1.5%) |
| 64 | Caruaru | PE | 408,281 | 2% | R$10,000 | Lei Complementar nº 015/2009 (Código Tributário e de Rendas), art. 332, II, redação da LC nº 018/2009 Reduced: Amount actually financed under the federal housing programme (Casa Verde e Amarela or successor, e.g. Minha Casa Minha Vida) — art. 332 I as amended by LC 95/2022 (0.5%); Early payment: buyer pays within 30 days of signing the private purchase commitment (art. 332 §1, LC 107/2023) (1.5%); Exemption (Lei 7.034/2023): first acquisition by a Minha Casa Minha Vida beneficiary funded by federal budget, FNHIS, FAR or FDS (0%) |
| 65 | Diadema | SP | 403,802 | 2.5% | R$12,500 | Lei nº 999/1989, art. 6º, II, redação da Lei Complementar nº 378/2013 Reduced: SFH financing: on the financed amount up to BRL 50,000 (0.5%); SFH financing: on the financed amount from BRL 50,000.01 to BRL 100,000 (1%); SFH financing: on the financed amount from BRL 100,000.01 to BRL 150,000 (1.5%); SFH financing: on the remaining (non-financed) value (2.5%); Property in a Special Social Interest Area (AEIS): lot up to 125 m² and built area up to 200 m² (0.5%); Property in an AEIS: lot over 125 m² up to 250 m² and built area up to 250 m² (1%); Temporary regularisation programme (LC 587/2026): 120 days from 21 Aug 2026, for transfers whose title was formalised by 30 Jun 2026, with tax paid and title registered within the period (1.5%) |
| 66 | Vitória da Conquista | BA | 398,970 | 5% | R$25,000 | Lei Complementar nº 2.645/2022 (Código Tributário e de Rendas), art. 111 50% discount if paid before registration at the land registry, i.e. 2.5% in practice Reduced: Early payment: 50% financial discount if the tax is paid before registration at the Land Registry (after signing the contract/deed, court decision, auction, etc.) — effective rate (2.5%); SFH (Housing Finance System) transfers: on the financed amount; the excess follows the general 5% rate with the 50% early-payment discount (1.5%); Exemption: transfers for public low-income housing plans; rural plots up to 25 ha farmed by the owner's family; land reform expropriations (art. 116) (0%) |
| 67 | Carapicuíba | SP | 398,772 | — | — | Not read: the official text could not be reached |
| 68 | Bauru | SP | 394,028 | 2.25% | R$11,250 | Lei Municipal nº 2.996, de 27/01/1989, art. 10, II Reduced: SFH transfer of a 'popular' home (built area up to 70 m², municipal certificate required): financed portion (0.25%); SFH transfer of a 'popular' home (up to 70 m²): remaining non-financed value (1%); SFH transfer of a home over 70 m² built area: financed portion (0.5%); SFH transfer of a home over 70 m² built area: remaining non-financed value (2%) |
| 69 | Blumenau | SC | 390,371 | — | — | Not read: the official text could not be reached |
| 70 | Rio Branco | AC | 390,058 | 2% | R$10,000 | Lei nº 1.508/2003 (08/12/2003, Código Tributário Municipal) art. 39 (alíquotas), arts. 37-38 (base), art. 40 (pagamento) Reduced: SFH transfers: 0.5% on the amount actually financed, no value cap in the text; 2% on the rest (0.5%) |
| 71 | Itaquaquecetuba | SP | 384,436 | 3.25% | R$16,250 | Lei Complementar nº 40, de 23/12/1998 (CTM), art. 38, II, rédaction de la Lei Complementar nº 393, de 06/11/2024, art. 5º Reduced: SFH-financed purchase: rate on the financed portion is set by art. 38, I, 'a' of LC 40/1998 (not read); the non-financed portion pays 3.25% |
| 72 | Caucaia | CE | 380,944 | 3% | R$15,000 | Lei Complementar nº 02, de 23/12/2009 (CTMC), art. 174, I ; inciso III rédaction LC 167/2026 ; inciso V ajouté par LC 118/2023 2% if paid before the transfer is registered on the property record Reduced: Tax paid before the transfer is annotated or registered on the property record (matrícula) (2%); SFH purchase: financed portion up to 82,000 UFIRCAs (rest of the value at 2%) (0.5%); Amicable or judicial repossession of defaulted homes financed by the former COHAB-CE, now held by Caixa, for resale to a new borrower (0.5%); Advance payment on a purchase contract financed directly with a developer/builder (request within 30 days of signing, notarised signatures, at least 12 instalments outstanding, payment within 60 days) (1.5%) |
| 73 | Ponta Grossa | PR | 378,527 | — | — | Not read: the official text could not be reached |
| 74 | Cariacica | ES | 376,914 | — | — | Not read: the official text could not be reached |
| 75 | Cascavel | PR | 372,026 | — | — | Not read: the official text could not be reached |
| 76 | Praia Grande | SP | 371,190 | — | — | Not read: the official text could not be reached |
| 77 | Paulista | PE | 367,155 | — | — | Not read: the official text could not be reached |
| 78 | Franca | SP | 366,534 | 2% † | R$10,000 | Lei nº 3.535, de 09/03/1989, art. 8º, II Reduced: Transfers under the Sistema Financeiro da Habitação: financed portion only (rest at 2%) (0.5%); Exemption (art. 4 VII): buyer owning no other property, with family income not above 6 reference minimum wages (SMR) (0%); Exemption (art. 4 V): transfers under low-income housing plans sponsored or carried out by public bodies (0%) |
| 79 | Santarém | PA | 364,298 | 2% | R$10,000 | Lei Complementar nº 013, de 23/12/2022 (Código Tributário do Município), art. 87, II Reduced: Transfers financed by financial institutions: amount actually financed (1%); Transfers financed by financial institutions: remaining amount (2%); First and only acquisition of a property (any mode), to encourage title regularisation; not granted to owners of another property in the municipality, unbuilt land over 240 m², built property without residential use, or buildings over 80 m² (0.5%); Exemption (Lei 22.060/2024): Minha Casa Minha Vida projects, transfer from developer to the FAR fund and from the FAR to the beneficiary (0%) |
| 80 | Olinda | PE | 364,087 | 2% † | R$10,000 | Lei Complementar nº 03, de 30/12/1997 (Código Tributário do Município), art. 105, II Reduced: Transfers under SFH (Lei 4.380/1964) or SFI: amount actually financed (remaining amount at 2%) (0.5%); Exemption (art. 121): first acquisition of a unit in a popular housing estate built with SFH/SFI funds, tax base up to 5,000 UFIR (0%) |
| 81 | Canoas | RS | 359,845 | 3% | R$15,000 | Lei nº 5.503, de 13/05/2010, art. 18, II Reduced: Transfers under the Sistema Financeiro de Habitação: amount actually financed (FGTS not counted as financed) (0.5%); Transfers under the Sistema Financeiro de Habitação: remaining amount (3%); Transfers of property intended for industrial or commercial use under Lei 4.170/1997 (1%) |
| 82 | Uberaba | MG | 359,275 | 2% † | R$10,000 | Lei Complementar nº 606/2020 (Código Tributário), art. 45 Reduced: Temporary programme (LC 641/2022): 1% on property transactions from 1 Jan to 31 Mar 2023 only, now expired; I did not read this text on an official site (1%) |
| 83 | São José dos Pinhais | PR | 353,874 | 2% | R$10,000 | Lei Complementar nº 01/2003 (Código Tributário), art. 62, inciso V (redação LC nº 31/2007) Reduced: Property in housing developments built with SFH (Sistema Financeiro da Habitação) funds: 0.5% on the financed amount (0.5%); Property outside housing developments, financed with SFH funds: 0.5% on the financed amount (0.5%); First acquisition in a PAR (Programa de Arrendamento Residencial) housing development: 0.5% on the property value (0.5%); Property acquired through the Fundo Municipal de Habitação: 0.5% on the property value (0.5%) |
| 84 | Ribeirão das Neves | MG | 348,996 | — | — | Not read: the official text could not be reached |
| 85 | Vitória | ES | 343,935 | 2% | R$10,000 | Lei nº 3.571/1989 art. 16 I (cooperativa) e Decreto nº 12.882/2006, as cited by the Prefeitura; law text itself not read Reduced: Property acquired through a housing cooperative: 1% (1%) |
| 86 | São Vicente | SP | 338,253 | 3% | R$15,000 | Lei nº 2.227/1989, art. 10 (redação da Lei Complementar nº 809/2015) Reduced: Transfers under the SFH, financed with FGTS funds, or of homes built as popular housing (per executive regulation), first acquirer only: 1% on the amount actually financed; the general 3% rate applies to the rest (1%) |
| 87 | Pelotas | RS | 336,150 | 3% | R$15,000 | Lei nº 6.202/2015, art. 15, III (redação da Lei nº 7.272/2023, art. 9º) 3% above 1,700 URM; 2% up to 1,700 URM (Lei 7.272/2023) Reduced: Residential property financing (incl. consórcio) with mortgage or fiduciary-lien guarantee, term of at least 5 years, property estimate within the SFH ceiling: 0.5% on the amount actually financed through the SFH, up to 1,500 URM (0.5%); Same financing case: rate on the remaining (non-financed) value (3%); Property valued at up to 1,700 URM (Unidades de Referência Municipal) (2%) |
| 88 | Barueri | SP | 336,015 | 5% | R$25,000 | Lei Complementar nº 118, de 21 de novembro de 2002 (Código Tributário do Município de Barueri), art. 73 (alíquota) et art. 70 §3º (SFH) Reduced: Property financed through the Sistema Financeiro de Habitação (SFH): 1% on the financed amount, 5% on the difference between the total transaction value (or venal value) and the financed amount (1%); Full exemption (100%) for the first transfer from the Municipality to beneficiaries of social-interest housing developments or of urban/land regularisation (Lei nº 2.413/2015) (0%) |
| 89 | Palmas | TO | 333,154 | 2% | R$10,000 | Lei Complementar nº 285/2013 (31/10/2013) art. 33 I e III (alíquotas), arts. 31-32 (base), art. 36 (pagamento) Reduced: SFH transfers where the financing is below 85,000 UFIP (about R$ 410,550 at UFIP 2026 = R$ 4.83, computed): 0.5% on the amount actually financed (0.5%) |
| 90 | Camaçari | BA | 323,676 | — | — | Not read: the official text could not be reached |
| 91 | Taubaté | SP | 323,380 | 3% | R$15,000 | Lei nº 2.393, de 9 de março de 1989 (institui o ITBI), art. 8º Reduced: Transfers within the Sistema Financeiro da Habitação (SFH), on the financed portion only (0.5%) |
| 92 | Várzea Grande | MT | 323,172 | 2% | R$10,000 | Lei nº 1.178/1991 (Código Tributário do Município de Várzea Grande), art. 39 Reduced: Transfers within the Sistema Financeiro da Habitação (Lei 4.380/1964): 0.5% on the amount actually financed, 2% on the remainder (0.5%); Housing estates (conjuntos habitacionais) financed by the SFH (0.5%) |
| 93 | Suzano | SP | 321,600 | — | — | Not read: the official text could not be reached |
| 94 | Parauapebas | PA | 312,427 | 2% | R$10,000 | Lei Complementar nº 023/2020 (Código Tributário Municipal), art. 59 Reduced: First purchase of a housing unit under Minha Casa Minha Vida (or similar) not covered by the art. 54 III exemption: financed portion (0.5%); Same MCMV first purchase: non-financed portion, and the portion paid with FGTS (2%); Transfers under SFH/SFI: amount actually financed (rest at 2%) (1%); Exemption (LC 36/2025, art. 54 III): land bought to build MCMV projects (Faixas 1, 2 and 3), and the first definitive transfer of the unit to the programme beneficiary (0%) |
| 95 | Juazeiro do Norte | CE | 307,928 | 2% | R$10,000 | Lei Complementar nº 93/2013 (Código Tributário Municipal), art. 408 Reduced: Transfers paid with Sistema Financeiro de Habitação funds (if own funds and SFH funds are combined, each share is taxed at its own rate) (0.5%); Exemption: popular housing as defined in specific legislation and land for building it; transfers of land expropriated for agrarian reform (art. 409 VI, wording of LC 115/2017) (0%) |
| 96 | Itajaí | SC | 302,247 | 2% | R$10,000 | Lei Complementar nº 20/2002 (Código Tributário Municipal), art. 57, I e II (redação LC nº 161/2009, efeitos 01/01/2010); arts. 51-52 Reduced: Transfers under the SFH: rate on the effectively financed value; the remainder is taxed at 2% (1%) |
| 97 | Limeira | SP | 301,780 | 3% † | R$15,000 | Lei nº 2.153/1989, art. 8º, rédaction de la Lei Complementar nº 977/2025 3% since 1 January 2026 (was 2%) |
| 98 | São José | SC | 301,218 | — | — | Not read: the official text could not be reached |
| 99 | Foz do Iguaçu | PR | 299,112 | 2% | R$10,000 | LC 82/2003 (Tax Code), art. 422 Reduced: 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 (0%) |
| 100 | Petrópolis | RJ | 294,954 | 2% | R$10,000 | Lei Municipal nº 4.622/1989, art. 15 Reduced: Property transfers financed by public entities: amount actually financed (remainder at 2%) (0.5%) |
“—”: no official text of the law could be read (sites unreachable from outside Brazil, or the law published only by a private consolidator). † Rate read in the law by Payotte's research, not re-checked on a second download. The amount on R$500,000 applies the general rate only.
Questions
Which large Brazilian city has the highest ITBI rate?
Vitória da Conquista (BA), Barueri (SP), at 5% as the general rate in the municipal law.
Is the ITBI lower when the purchase is financed?
In many cities, yes: the financed part under the Sistema Financeiro da Habitação often pays a reduced rate. Each city sets its own conditions; the reductions read in the law are listed under each city on this page.
What is ITBI charged on?
On the value of the property transferred, which the municipality may set at the higher of the declared price and its own assessment. Each city's law defines the base.
The yearly property tax in the same cities: IPTU collected per home.
Compute all the purchase costs in the purchase costs calculator.
General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.
Sources
- IBGE, Estimativas da população residente, 2026 (SIDRA, tabela 6579)
- Municipal laws: linked in the table, one per city.