ITBI transfer tax calculator
Estimate the ITBI due when buying a property in Brazil (São Paulo or Rio), including São Paulo's special SFH rule.
Calculate your ITBI
Use the higher of the purchase price and the reference assessed value.
The tax base is the higher of transaction value and reference assessed value.
Calculated for São Paulo and Rio de Janeiro. ITBI is municipal and varies by city.
Informational estimate. The final amount is set by the city when the tax is collected.
What is the ITBI
The ITBI is a municipal tax paid by the buyer on property transfer. In São Paulo and Rio the rate is 3%, on the higher of the transaction value and the municipal reference assessed value.
In São Paulo, for properties up to R$725,808 financed via the SFH, there is a reduced rule: 0.5% on the financed slice (up to R$120,968) and 3% on the rest.
Frequently asked questions
Who pays the ITBI?
The buyer pays the ITBI, before registering the deed.
What is the rate?
In São Paulo and Rio it is 3% on the tax base (the higher of transaction value and reference assessed value).
Is there a financing discount?
In São Paulo, properties up to R$725,808 financed via SFH pay 0.5% on the financed slice (up to R$120,968) and 3% on the rest.
What is the tax base?
The higher of the transaction price and the municipality's reference assessed value.
Does it work for other cities?
ITBI is municipal. This calculator covers São Paulo and Rio; rates may differ elsewhere.
More tools in Brazil
IPTU property tax calculator
Estimate the annual IPTU property tax for a home in São Paulo or Rio de Janeiro from its assessed value.
What is my property worth?
Estimate your home's market value with real data from comparable listings in your area.
How much can I rent my property for?
Estimate the monthly rent for your house or apartment with real data from comparable rentals in your area.
Mortgage rate comparison
Compare mortgage interest rates by bank in Brazil, using official Central Bank data.
Sources
Reference rates and rules used in this calculation.
Last updated: June 28, 2026