ITBI: what it is, what it costs and how to calculate it
The ITBI is the property-transfer tax that the buyer pays to the city when buying a home. Calculate the amount and see the rules for São Paulo and Curitiba, checked against the official pages.
ITBI calculator
The calculation runs in your browser. It is an estimate: the payment slip is issued by the city.
Results appear as soon as you fill in the fields.
Each city government sets the rate, the calculation base and the reductions. This page only covers cities whose rules were checked on an official page; for the others, contact the city government.
Cities with a verified rule
Each city government sets the rate, the calculation base and the reductions. This page only covers cities whose rules were checked on an official page; for the others, contact the city government.
ITBI: the tax on buying a property
ITBI stands for Imposto sobre a Transmissão de Bens Imóveis inter vivos, a property-transfer tax. It is a municipal tax: the city charges the buyer when a property is acquired through a sale, and the payment slip must be paid before the deed is signed and the sale is recorded at the property registry. The rate usually falls between 2% and 3% and is set by each municipality’s own law, as is the tax base.
How it is calculated
The tax is the rate multiplied by the tax base. The base is generally the transaction value or the property's assessed value set by the city, whichever is higher; in São Paulo, for example, it is the higher of the transaction value and the reference assessed value. This page's calculator uses the city's rate and, where the city has a reduced rate for the financed portion, applies that reduction too.
ITBI and financing
The ITBI is usually not included in the mortgage: the bank finances the property, while the tax, the deed and the registry fees are separate costs paid by the buyer. Some city governments charge a lower rate on the portion financed through housing programs, such as the Housing Finance System (SFH); São Paulo has this rule, with limits that are adjusted every year. Set this amount aside on top of your down payment and see the mortgage simulator for the installment.
ITBI, ITCMD and IPTU: which is which
The ITBI applies to property purchases and sales. The ITCMD is the state tax on inheritances and gifts. The IPTU is the annual municipal tax on urban property, paid by the property owner. Each has its own rate and rules.
Exemptions and discounts
Some city governments offer an exemption or reduction for low-value properties, first-time purchases or housing programs. The rules change from city to city and from year to year, so this page lists only the cities whose rules were checked on an official page, with the date of the check. For all others, check with the city government.
Frequently asked questions about the ITBI property-transfer tax
What is the ITBI?
The ITBI is the municipal tax on property transfers between living parties, charged by the city when a property changes hands through a sale. The buyer pays it before registering the deed at the notary's office.
How is ITBI calculated?
The rate set by the city is multiplied by the tax base, which is generally the purchase price or the property's assessed value, whichever is higher. Some cities apply a lower rate to the portion financed through the Housing Finance System.
Is the ITBI included in the mortgage?
As a rule, no: the bank finances the property, while the ITBI (property-transfer tax), registration and deed are separate costs, paid by the buyer out of pocket. Set that amount aside on top of the down payment.
Is there an exemption or discount?
Some city governments offer an exemption or reduction for low-value properties, first-time purchases or housing programs. The rules change from city to city and from year to year: confirm with the city government.