ITBI, Escritura, Registro: Brazil Closing Costs by City

The price is agreed, the due diligence is clean, and then a foreign buyer sees the closing statement for a Brazilian apartment and asks the same three questions almost everyone asks: what is the ITBI, why is there a fee for a deed and a separate fee for a registry, and why does none of it match what a friend paid in another city?

The answer is that Brazil does not have one closing-cost regime. It has a municipal tax (the ITBI) set city by city, a notarial fee (for the escritura pública) set state by state, and a registry fee (for the registro) also set state by state. The tables change every year. The same-priced apartment closes at different costs in São Paulo, Rio de Janeiro, Florianópolis, Salvador and Fortaleza, and the reasons are entirely legal, not commercial.

This guide is educational content prepared by the ZS Advogados Associados real estate team for foreign nationals buying property in Brazil and the advisers helping them. It explains each cost layer, cites the municipal and state rules behind the figures for five cities foreign buyers ask about most, and shows how the pieces fit together at closing. It is a companion to our guides on reading the matrícula and pulling the certidões and on bringing money into Brazil through the Central Bank system. For a working estimate, use the property closing-cost calculator, which applies the current tables to your figures.

What are the three cost layers at a Brazilian closing?

Every registered purchase of real property in Brazil passes through the same three official steps, and each step carries its own cost.

ITBI — the municipal transfer tax. The Imposto sobre a Transmissão de Bens Imóveis (in Salvador, ITIV) is a tax on the onerous transfer of real property and of real rights over it. The Federal Constitution assigns it to the municipalities (art. 156, II), so the rate, the base, the reductions and the payment mechanics are set by each city’s own tax code. This is the largest single closing cost in almost every transaction.

Escritura pública — the public deed. For property above a low statutory threshold, Brazilian law requires the sale to be formalised in a public deed drawn up by a Tabelionato de Notas (Civil Code, art. 108). The notary charges emolumentos — official fees fixed by state law and published annually by the state court. In a purchase involving a foreign buyer, this is also the document into which the buyer’s CPF, the power of attorney (if signing from abroad) and the proof of ITBI payment are folded.

Registro — registration at the Cartório de Registro de Imóveis. The deed is then presented to the Real Estate Registry that holds the property’s matrícula. Registration is the act that transfers ownership (Civil Code, art. 1.245). The registry charges its own emolumentos, again under the state table, for the registration itself and for any annotations (averbações) that go with it.

Legal basis: Federal Constitution art. 156, II (ITBI as a municipal tax); Civil Code (Lei 10.406/2002) arts. 108 and 1.245 (public deed; transfer by registration); Lei 6.015/1973 (Public Registries Law); Lei 8.935/1994 (notarial and registry services) and Lei 10.169/2000 (general rules for state emolumentos).

The three layers are sequential, and the sequence matters. The ITBI must be paid before the deed goes to the registry; the registry will not register without proof of payment. Skipping registration to “save the fee” leaves the buyer holding a contract, not a property — the most dangerous shortcut in Brazilian real estate.

How does the ITBI differ across cities?

Because the ITBI is municipal, the only reliable source for the rate is the municipality’s own law and portal. The table below summarises the general rule in five cities foreign buyers most frequently ask about, with the governing municipal law. Reduced rates for financed portions and housing programs exist in most of them and are noted where the municipal source states them.

City	General ITBI rate	Governing municipal law	Reductions stated by the municipal source
São Paulo (SP)	3%	Lei 11.154/1991, regulated by Decreto 55.196/2014	0.5% on the amount actually financed, up to R$ 120,968.00; 3% on the balance
Rio de Janeiro (RJ)	3%	Rate set by Lei 6.250/2017, applicable to instruments drawn from 1 January 2018 (2% under Lei 1.364/1988 before that)	None published on the municipality’s current ITBI calculation guidance
Florianópolis (SC)	2%	Lei Complementar municipal 7/1997	0.5% on the amount financed under SFH, PAR or HIS, up to R$ 259,540.29 in 2026 (cap updated annually)
Salvador (BA)	3% (called ITIV)	Lei 7.186/2006 (Código Tributário e de Rendas do Município), art. 118, II	1% for transfers of imóveis populares, as regulated (art. 118, I)
Fortaleza (CE)	4%, reduced to 2% when paid before the deed	Lei Complementar 159/2013 (Código Tributário Municipal), art. 306, in the wording of LC 318/2021	0.5% on the amount financed under SFH, up to R$ 390,672.24 (cap published by Sefin Fortaleza); the 2% rate applies where the tax is paid before the instrument is drawn up, or within 30 days of a final judgment (art. 306, §2)

Three practical observations follow from the table.

First, the spread across cities is large in absolute terms. On a R$ 2 million apartment, Florianópolis’s 2% is R$ 40,000 and São Paulo’s 3% is R$ 60,000. In Fortaleza the same purchase is R$ 40,000 if the ITBI is paid before the deed is drawn up and R$ 80,000 if it is not — a timing rule written into the municipal code, not a negotiation.

Second, the reduced rates are narrow. They apply to the portion of the price financed through Brazil’s housing finance system (SFH) up to a cap the municipality publishes — R$ 120,968.00 in São Paulo, R$ 259,540.29 in Florianópolis for 2026, R$ 390,672.24 in Fortaleza — or to designated low-cost housing, as in Salvador’s 1% band. A foreign buyer paying cash for a mid-market or premium property will pay the general rate on the full value.

Third, the “general rate” is not the whole story. Each city also decides how it calculates the base, how it handles a declared price below its own valuation, and whether it offers a discount for early payment. Those rules are where the real variation lives, and they are the subject of the next section.

Speak to counsel — confirm the current rate. Municipal tax codes are amended frequently and reduced-rate programs come and go. The figures above are for orientation; the municipality’s own portal at the time of closing is the source that counts.

What is the ITBI calculated on?

This is the most contested question in Brazilian ITBI practice, and a foreign buyer benefits from understanding it.

Historically, many municipalities calculated the ITBI on whichever was higher: the price declared in the deed, the property’s IPTU valuation, or a separate municipal “reference value” (valor venal de referência) that the city set unilaterally. São Paulo’s system, for example, has long applied the highest of the declared price, the IPTU venal value and the reference value.

In 2022 the Superior Court of Justice (STJ) decided the question in a binding repetitive appeal, Tema 1.113 (REsp 1.937.821/SP, First Section, Justice Gurgel de Faria, judgment of 9 March 2022). The court fixed three theses:

1. the base of the ITBI is the value of the property transferred under normal market conditions;
2. the value of the transaction declared by the taxpayer enjoys a presumption that it matches market value, which can only be displaced by the tax authority through the regular institution of a proper administrative procedure; and
3. the municipality may not fix the base in advance on the strength of a reference value it has established unilaterally.

What this means at closing is that a buyer who paid a genuine market price has a strong legal position that the ITBI should be charged on that price. What it does not mean is that municipal systems automatically apply the ruling. Several cities continue to issue ITBI guides calculated on their own valuation, leaving the buyer to pay and contest, or to open an administrative challenge before paying. Whether to contest is a cost-benefit decision that depends on the gap between the declared price and the city’s figure, the timeline pressure on the closing, and the local procedure.

Legal basis: STJ, Tema Repetitivo 1.113 (REsp 1.937.821/SP, First Section, judgment published 2022); Constitution art. 156, II; Código Tributário Nacional (Lei 5.172/1966) arts. 35–42.

Speak to counsel — the practical application varies by city. The STJ ruling sets the principle; how each municipality applies it, and whether a challenge is worth the delay, is a case-by-case question.

How much does the escritura pública cost?

The public deed is priced by the state, not the notary. Each state’s legislature sets the emolumentos by law, and the state court publishes a table — usually annually, indexed to a state reference unit — with fee bands that rise with the value of the act. The notary applies the table mechanically; it is not a negotiated fee.

State (city)	Emolumentos law	Where the current table is published
São Paulo (São Paulo)	Lei estadual 11.331/2002	Portal Extrajudicial of the Tribunal de Justiça de São Paulo (custas e emolumentos)
Rio de Janeiro (Rio de Janeiro)	Lei estadual 3.350/1999 (tables expressed in UFIR-RJ)	Annual portaria of the Corregedoria-Geral da Justiça do Rio de Janeiro
Santa Catarina (Florianópolis)	Lei Complementar estadual 755/2019, amended by LC 807/2022, LC 808/2022 and LC 846/2023	Corregedoria-Geral da Justiça do Tribunal de Justiça de Santa Catarina
Bahia (Salvador)	Lei estadual 12.373/2011, as amended (Tabela III covers notarial and registry acts)	Tribunal de Justiça da Bahia
Ceará (Fortaleza)	Lei estadual 14.283/2008	Annual portaria of the President of the Tribunal de Justiça do Ceará, updated on the variation of the UFIRCE

Note that Ceará’s Lei 16.132/2016 governs judicial court costs, not notarial and registry emolumentos; the two are frequently confused.

A few features of the fee tables are worth knowing in advance.

• Bands, not a flat percentage. Tables are stepped by value of the act. In most states the effective rate falls as the value rises, and several states cap the fee above a certain value. The cap matters for premium properties.
• Add-ons. The headline fee usually carries statutory add-ons: contributions to the state judiciary fund, the registrars’ compensation fund, and similar. These are printed in the table and can add a meaningful percentage to the base fee.
• One deed, several acts. If the same closing also involves a power of attorney, a spousal consent, or a recognition of signatures, each is a separate notarial act with its own line in the table.
• The notary does not set the price. A quoted fee that does not track the published table is a red flag, not a bargain.

As an order of magnitude, notarial fees for a residential deed typically run to a fraction of one percent of the value in the larger states, but the exact figure depends on the band, the cap and the add-ons in force that year — which is precisely what the closing-cost calculator pulls from the current tables.

Legal basis: Lei 8.935/1994 (notarial and registry services); Lei 10.169/2000 (general rules for fixing emolumentos); the state statutes listed above.

How much does registration cost, and what does it buy?

Registration at the Cartório de Registro de Imóveis is priced under the same state tables, in a separate section from notarial acts. The registry fee pays for the act that actually transfers ownership — the entry of the deed on the property’s matrícula — plus the annotations that typically accompany a sale.

Common registry line items at a closing include:

Registry act	What it is	Why it appears
Registro da escritura	Registration of the deed of sale	Transfers ownership (Civil Code art. 1.245)
Averbação of buyer’s data	Annotation of the new owner’s identifying data (CPF, marital status, regime)	Keeps the matrícula current
Averbação of a mortgage or alienação fiduciária	Annotation of a lender’s security interest	Only if the purchase is financed
Certidão atualizada da matrícula	Updated certificate of the property record	Ordered before and after closing for due diligence and proof
Prenotação	Provisional entry that reserves priority while the deed is examined	Included in the registration process

Two points deserve emphasis for a foreign buyer.

Priority is set by presentation. The registry examines the title in the order it is presented (the prenotação). A buyer who delays presenting the deed risks a lien or a competing act being registered first. Presenting promptly after the notary is the norm.

The registry checks the ITBI. The registrar will require proof that the ITBI was paid — and, for a foreign buyer of rural land or for coastal federal land, proof of the additional authorisations or federal fees that apply. The registry fee is not payable in isolation from those steps.

Legal basis: Lei 6.015/1973 (Public Registries Law), arts. 167 (acts subject to registration and annotation) and 182–216 (procedure, prenotação and examination); Civil Code art. 1.245.

What extra costs do foreign buyers typically see?

Beyond the three official layers, a purchase by a non-resident often carries a fourth set of costs that a domestic buyer does not have. None of these is a ZS fee; they are third-party and official costs to plan for.

• Power of attorney from abroad. If the buyer signs through an attorney-in-fact, the power of attorney is drawn up at a Brazilian consulate or before a foreign notary and apostilled under the Hague Convention (in force in Brazil since 2016), then translated by a sworn translator (tradutor juramentado) and registered at a Brazilian notary. Each step has a fee. Our guide on Cartórios de Notas for foreigners covers the mechanics, and our page on buying property in Brazil by power of attorney explains how a remote signing is set up.
• Certidões for due diligence. A thorough check pulls 30 or more certificates on the property and the seller. Most are inexpensive individually; collectively they are a real line item. See the matrícula and certidões guide and our real estate due diligence page.
• Foreign-exchange costs. Funds should enter Brazil through the official exchange system with the capital registered at the Central Bank, which supports later repatriation. The bank’s spread and any IOF tax on the exchange contract are costs of the transaction. See bringing money into and out of Brazil.
• Federal charges on coastal land. If the property sits on terreno de marinha — federal land within 33 metres of the 1831 high-tide line — the transfer triggers the federal laudêmio (5% of the updated value of the land’s full ownership, excluding improvements, under Decreto-Lei 2.398/1987 art. 3) in addition to the ITBI. Our guide on buying beachfront property in Brazil explains it.
• Arrears that surface at closing. IPTU and condominium arrears attach to the property. A clean due diligence clears them before closing; a rushed one finds them on the closing statement.

Worked comparison: the same purchase in five cities

The table below illustrates how the ITBI alone moves across cities for the same declared price, using each city’s general rate. It deliberately isolates the ITBI, because notarial and registry fees depend on the state table in force and on the specific acts in the closing. The calculator layers those on for a full estimate.

Declared price	São Paulo (3%)	Rio de Janeiro (3%)	Florianópolis (2%)	Salvador (3%)	Fortaleza (2% paid before the deed / 4% otherwise)
R$ 800,000	R$ 24,000	R$ 24,000	R$ 16,000	R$ 24,000	R$ 16,000 / R$ 32,000
R$ 1,500,000	R$ 45,000	R$ 45,000	R$ 30,000	R$ 45,000	R$ 30,000 / R$ 60,000
R$ 3,000,000	R$ 90,000	R$ 90,000	R$ 60,000	R$ 90,000	R$ 60,000 / R$ 120,000

These are arithmetic illustrations of the general rates, not quotes. Where the municipality’s valuation exceeds the declared price and the city applies the higher figure, the ITBI rises accordingly — the point addressed in the Tema 1.113 section above. Where a reduced rate applies to a financed portion, it falls.

“Foreign buyers tend to budget for the price and forget that Brazil charges for the transfer three times over: once by the city, once by the notary and once by the registry. None of the three is negotiable, all three are published, and the registry’s fee is the one that actually makes you the owner. Knowing the tables before you make an offer is the difference between a closing and a surprise.” — Zachariah Zagol, Attorney — OAB/SP 351.356 (educational comment).

How does the closing sequence work in practice?

For a foreign buyer, the steps that generate the costs above typically run in this order.

1. CPF in hand. The buyer needs a Brazilian taxpayer number before any of the acts below. See CPF for foreigners and our page on obtaining a CPF for a property purchase.
2. Due diligence complete. Matrícula and certidões pulled and read; property classified (urban, rural, border zone, coastal federal land), because that classification changes both the authorisations and the costs.
3. Funds in Brazil. Exchange contract closed and the capital registered at the Central Bank.
4. ITBI guide issued and paid. The buyer (or counsel) requests the ITBI guide from the municipality — for example through São Paulo’s Secretaria Municipal da Fazenda portal or Rio’s Carioca Digital — declares the price, and pays. Any challenge to the municipal valuation is raised here.
5. Escritura pública signed. At the Tabelionato de Notas, in person or by attorney-in-fact under the registered power of attorney, with proof of ITBI payment attached.
6. Deed presented to the Registro de Imóveis. Prenotação reserves priority; the registrar examines; registration is entered on the matrícula.
7. Updated certidão ordered. Proof that the buyer is now the registered owner.

Each of steps 4, 5 and 6 is a cost event. Steps 1–3 are where a foreign buyer’s additional costs cluster.

Legal basis: Civil Code arts. 108, 1.227 and 1.245; Lei 6.015/1973; municipal ITBI codes cited above; Central Bank rules on foreign capital registration (Lei 14.286/2021 and BCB regulations).

An illustrative scenario

Hypothetical illustration — not a real client.

Consider a fictional, composite example built only to show how the cost layers connect. Imagine a buyer living abroad who agrees to purchase a R$ 1.5 million apartment and is choosing between a unit in Florianópolis and a similar one in Salvador. The buyer will sign through an attorney-in-fact and pay in cash brought in from abroad.

In Florianópolis, the general ITBI is 2%, so the municipal tax on the declared price is R$ 30,000; in Salvador, the ITIV is 3%, or R$ 45,000. The notarial deed and the registration are priced under the Santa Catarina table in one case and the Bahia table in the other, each with its own bands, caps and add-ons. In both cities the buyer also pays for a consular power of attorney, its apostille, sworn translation and registration at a Brazilian notary; the certidões pulled on the property and the seller; and the exchange-contract costs on the incoming funds. Reviewing the matrícula, counsel notices that the Salvador unit is in a beachfront building on a lot the registry describes as terreno de marinha — which adds a federal laudêmio on transfer and an annual occupancy charge, neither of which appears in the ITBI. The buyer runs both scenarios through the calculator, sees the full picture for each city, and makes an informed choice.

Every distinguishing detail here is invented. This example is purely illustrative; every real transaction turns on its own facts and requires individual analysis by a licensed professional. Nothing in this example predicts any outcome.

What are the most common mistakes?

• Budgeting only for the ITBI. The deed and the registration are separate, mandatory and priced by state tables that most buyers never see until closing.
• Assuming a national rate. Two neighbouring cities can charge different ITBI rates. Only the municipality where the property sits matters.
• Under-declaring the price. It creates tax exposure, weakens the buyer’s legal position and breaks the link between the registered value and the capital registered at the Central Bank — a problem at resale and repatriation.
• Paying the ITBI on the city’s valuation without checking. After STJ Tema 1.113, a buyer who paid a genuine market price may have grounds to have the ITBI charged on that price. Whether to contest is a decision, not a default.
• Skipping registration. Signing the deed and not registering it saves a fee and leaves the buyer without ownership. The registry fee is the cheapest part of becoming the owner.
• Ignoring coastal federal land. A beachfront unit on terreno de marinha carries a federal laudêmio on top of the ITBI. It is visible on the matrícula and in the SPU records before the offer, not after.
• Leaving arrears to closing. IPTU and condominium debts follow the property; the closing statement is the wrong place to discover them.

Closing costs at a glance

Cost	Who sets it	Basis	Paid to	When
ITBI / ITIV	Municipality	Rate × market value (2% to 4% in the cities above)	Municipal treasury	Before the deed is registered
Escritura pública	State legislature (annual table)	Value bands + add-ons	Tabelionato de Notas	At signing
Registro	State legislature (annual table)	Value bands + add-ons	Cartório de Registro de Imóveis	At presentation
Power of attorney, apostille, translation	Consulate / notary / sworn translator	Fixed fees	Various	Before signing
Certidões	Courts, registries, tax authorities	Fixed fees per certificate	Various	During due diligence
Exchange contract	Bank	Spread + IOF where applicable	Bank	On remittance
Laudêmio (coastal federal land only)	Federal law	5% of updated land value (Decreto-Lei 2.398/1987)	Federal government (SPU)	Before transfer

Key terms

• ITBI / ITIV — Imposto sobre a Transmissão de Bens Imóveis (in Salvador, Imposto sobre a Transmissão Inter Vivos), the municipal tax on the onerous transfer of real property.
• Escritura pública — the public deed drawn up by a Tabelionato de Notas; required for most property sales under Civil Code art. 108.
• Registro — registration of the deed on the property’s matrícula at the Cartório de Registro de Imóveis; the act that transfers ownership.
• Emolumentos — the official fees charged by notaries and registrars, fixed by state law and published annually.
• Prenotação — the provisional entry that fixes the priority of a title presented for registration.
• Valor venal de referência — a municipal reference valuation some cities use for ITBI; its use as the base was limited by STJ Tema 1.113.
• SFH — Sistema Financeiro da Habitação, the housing finance system; several cities apply 0.5% to the portion of the price financed through it, up to a published cap.
• Laudêmio — the federal charge on the transfer of occupancy or leasehold rights over terreno de marinha; 5% of the updated land value under Decreto-Lei 2.398/1987 art. 3.

Key takeaways

• Brazilian closing costs come in three official layers: the municipal ITBI, the notarial escritura pública and the registry registro — each set by a different level of government.
• The ITBI is municipal: 3% in São Paulo, Rio de Janeiro and Salvador, 2% in Florianópolis, and 4% in Fortaleza reduced to 2% where the tax is paid before the deed — with narrow reductions for SFH-financed portions and low-cost housing.
• Under STJ Tema 1.113, the ITBI base is market value and the declared price is presumed correct; cities cannot simply impose a reference value, though practice varies.
• Deed and registry fees follow state tables published every year with value bands, caps and add-ons — not the notary’s discretion.
• Registration transfers ownership (Civil Code art. 1.245); the registry fee pays for the one act that makes the buyer the owner.
• Foreign buyers carry extra layers: power of attorney and apostille, certidões, exchange costs, and — on coastal federal land — the laudêmio.
• Run the numbers before the offer, with the closing-cost calculator and the current municipal and state sources.

Related guides on this site

• Brazil real estate due diligence: matrícula guide — the document check that precedes every closing
• Real estate due diligence checklist for Brazil — the full certidões list
• Cartório de Registro de Imóveis — a guide for foreigners — how the registry works and what it charges
• Cartório de Notas — a guide for foreigners — the deed, powers of attorney and signature recognition
• Bringing money into and out of Brazil — Central Bank registration that supports repatriation
• Buying beachfront property in Brazil: terreno de marinha — the federal layer on coastal land
• Foreigners buying property in Brazil — complete guide — the end-to-end walkthrough

How ZS Advogados can help

Closing costs in Brazil are published, mechanical and — once the property is classified and the city and state are known — predictable. The work is in sequencing: pulling the matrícula early enough to spot coastal federal land or a rural classification, deciding whether the municipal ITBI valuation should be challenged, getting the power of attorney and the incoming funds in order before the notary date, and presenting the deed to the registry promptly. Our real estate team reviews title, contract and closing for foreign buyers and can sign on the buyer’s behalf by power of attorney, so the closing does not depend on travel. See how the buy-side review works on our buying property in Brazil page, including the section on land classification.

If the buyer will sign from abroad, the power-of-attorney route and the CPF should be started before the notary date, not after. Every purchase is unique, and no general guide replaces individual analysis of the specific property, city and buyer.

• Real estate law — title review, closing, ITBI and registration for foreign buyers
• Tax law — ITBI base disputes, IPTU and property tax planning
• International law — Central Bank capital registration and cross-border transfers

Book a consultation before making an offer or wiring funds.

Technical review by the ZS Advogados Associados real estate team, including co-founding partner Karina Peres Silvério (OAB/SP 331.050) and founding partner Zachariah Zagol (OAB/SP 351.356).

Sources and legal basis

• Constituição Federal, art. 156, II — ITBI (Planalto)
• Lei 10.406/2002 — Civil Code, arts. 108 and 1.245 (Planalto)
• Lei 6.015/1973 — Public Registries Law (Planalto)
• Lei 8.935/1994 — Notarial and registry services (Planalto)
• Lei 10.169/2000 — General rules for emolumentos (Planalto)
• STJ — Tema Repetitivo 1.113: base de cálculo do ITBI (REsp 1.937.821/SP, Primeira Seção, 09.03.2022)
• ITBI — Secretaria Municipal da Fazenda de São Paulo (cálculo do imposto)
• ITBI — Secretaria Municipal de Fazenda do Rio de Janeiro (cálculo)
• ITBI — Prefeitura de Florianópolis (serviço)
• ITIV — Sefaz Salvador
• Lei Complementar 159/2013 — Código Tributário do Município de Fortaleza, art. 306, na redação da LC 318/2021 (SAPL da Câmara Municipal)
• ITBI — Secretaria Municipal das Finanças de Fortaleza (Sefin): alíquotas de 4% no registro, 2% antecipado ao instrumento e 0,5% sobre o valor financiado, limite SFH R$ 390.672,24
• Lei 7.186/2006 — Código Tributário e de Rendas do Município do Salvador, art. 118 (Sefaz Salvador, texto consolidado)
• Lei estadual 11.331/2002 — Emolumentos, São Paulo (Portal Extrajudicial do TJSP)
• Lei estadual 3.350/1999 — Custas e emolumentos, Rio de Janeiro (TJRJ / Corregedoria-Geral da Justiça)
• Lei Complementar estadual 755/2019 — Emolumentos, Santa Catarina (ALESC)
• Emolumentos — Corregedoria-Geral da Justiça de Santa Catarina (TJSC)
• Lei estadual 14.283/2008 — Emolumentos dos serviços notariais e de registro, Ceará (ALECE / BELT)
• Tabela de Emolumentos 2026 — Portaria nº 2982/2025-GABPRESI (TJCE)
• Decreto-Lei 2.398/1987 — laudêmio on terrenos de marinha (Planalto)
• Banco Central do Brasil — Foreign capital registration

---

This guide is for informational and educational purposes only, in line with Provimento No. 205/2021 of the Brazilian Bar Association (OAB). It is not legal advice, an opinion, or an offer of services, does not refer to any specific case, and does not guarantee any result. Municipal ITBI rates, state fee tables and federal charges change; the figures here are for orientation as of August 2026 and must be confirmed against official and current sources. Each real estate situation requires individual analysis by a licensed professional. Last updated August 2026.