Free tool • São Paulo
ITCMD Calculator: São Paulo Inheritance Tax Estimate
This tool applies only São Paulo’s general rate to an already determined taxable amount. It does not divide an estate between heirs or automatically determine exemptions. For other states, request an assessment under the applicable state law.
Method, source and limitations
Entered taxable amount × 4%. Article 16 of São Paulo Law 10.705/2000, as amended by Law 10.992/2001 with effect from 1 January 2002, provides this rate. Source checked 3 October 2026. The taxable-event date and law applicable to your case must be checked. The result excludes exemptions, discounts, penalties, interest, monetary adjustments and probate costs. The tax base may differ from your estimated asset value.
SEFAZ-SP: Law 10.705/2000, article 16
Source verification does not replace individual legal review. Relationship to the deceased is not a calculation variable in this baseline.
Frequently asked questions
Is the estimate the amount payable?
No. This tool performs a baseline multiplication; it does not determine your tax base or exemptions. Use the official SEFAZ process and an individual assessment to determine the tax due.
Can I use this calculator for another state?
No. State rates and rules differ. This tool supports only the São Paulo baseline documented below.
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