IPTU property tax calculator
Calculate the annual IPTU for a property in Brazil (São Paulo or Rio) based on the assessed value and use type.
Estimate your IPTU
The assessed value is usually lower than market price.
If you don't know the assessed value, use a conservative estimate (usually lower than market price).
Calculated for São Paulo and Rio. Rates are simplified; actual IPTU uses brackets and discounts.
Informational estimate. The official amount is the one on the city's tax bill.
How IPTU is calculated
The IPTU is an annual municipal tax calculated on the property's assessed value (valor venal), a city estimate usually lower than market price.
Rates vary by city and use. In São Paulo, residential ~1% and non-residential/land ~1.5%; in Rio, residential ~1.2%, non-residential ~2.8% and land ~3.5%.
There is an exemption for low-value residential properties (up to ~R$230,000 in SP and ~R$81,659 in Rio).
Frequently asked questions
What is the assessed value?
It is the value the city assigns to the property to calculate taxes. It is usually lower than market price and reflects location, area and construction.
What is the IPTU rate?
It varies by city and use. In São Paulo, ~1% residential and ~1.5% non-residential/land; in Rio, ~1.2% residential, ~2.8% non-residential and ~3.5% land.
Is there an exemption?
Yes. Low-assessed-value residential properties are exempt (up to ~R$230,000 in SP and ~R$81,659 in Rio in 2025).
Why is it an estimate?
Cities apply progressive brackets and discounts. This calculator uses simplified rates; the official amount is on the tax bill.
Does it work for other cities?
IPTU is municipal. This calculator covers São Paulo and Rio; rules differ per city.
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Sources
Reference rates and exemptions used in this calculation.
Last updated: June 28, 2026