ITBI Calculator (Brazilian Property Transfer Tax)
Enter the property value and your city rate to get the ITBI, the Brazilian municipal property transfer tax. Typical rates run from 2% to 3%.
ITBI (R$)
—
ITBI: how the rate is applied
ITBI (Imposto sobre Transmissão de Bens Imóveis) is a Brazilian municipal tax on the onerous transfer of real estate, and each city sets its own rate. The formula is ITBI = base · rate. São Paulo, Rio de Janeiro, Belo Horizonte and Brasília all charge 3% (Lei 11.154/91 in SP), while smaller cities stay in the 1–2% range. For the base, the city takes whichever is larger, the price declared in the deal or the property's market value, which it appraises on its own. Take an apartment of R$ 300,000 at 3%: that comes to R$ 9,000 of ITBI, paid when the public deed is signed and demanded before the registry will record it.
Brazilian context
In 2024 the STF (RE 1.412.236, theme 1.113) reined the municipalities in: a city cannot reach for some reference other than the IPTU's market value to push the base up. Donations are not hit by ITBI; they fall under ITCMD, a state tax. When you budget a purchase, assume ITBI, deed and registry together add roughly 5% to the price. The tax also weighs on patrimonial holdings, because folding properties into the share capital can be exempt (art. 156, § 2º, I of the Constitution) as long as the company's activity is not mostly real-estate.
FAQ
Can I pay ITBI on the lower transaction price? Only when that price beats the city's market value. If it doesn't, the higher figure wins, within the STF's ceiling that uses the IPTU as the reference.
Who pays the ITBI? The buyer, by law. The parties may shift it around in the contract, but that arrangement does not bind the tax authority.
Is financed real estate exempt? No. ITBI still falls due on a purchase financed under the SFH, though some cities hand out a discount on a first home in the popular price range.
Related Tools
ISS Service Tax BR
Computes ISS withheld on service value (BR municipal).
BMI Calculator (Adults)
Calculate your BMI (Body Mass Index) from weight and height and see the WHO classification, from underweight to obese. Fast and no sign-up needed.
Time-Lapse Interval Calculator
Enter final clip length, video frame rate and how long the event lasts to get the seconds to wait between shots and the total number of frames needed.
Shutter Priority Aperture and ISO
Computes the equivalent f-number when shutter speed or ISO is changed in shutter priority mode while keeping exposure constant.
Joint Separation Load
Calculate the external load that causes a bolted joint to separate (open), P_0 = F_i ÷ (1 − C), from the preload F_i (N) and the joint stiffness constant C. The separation load is the external tensile load at which the compression between the clamped parts fully vanishes — the point where the joint starts to OPEN. Below it, the parts stay compressed and the joint behaves 'smartly' (the bolt feels only C·P of the external load, with small stress variation); ABOVE it, the parts separate, and from then on ALL additional external load goes straight to the bolt (which then takes the whole load, with severe fatigue and failure risk). Joint separation is thus a condition the design must AVOID with margin: a safety factor against separation is applied (the separation load must be well above the maximum expected external load). The formula shows the separation load grows with preload (well-tightened joints separate later) — another reason to use high preloads. Separation also causes leaks (in sealed joints), loss of stiffness and loosening. Ensuring the joint never separates under service load is a fundamental bolted-joint design criterion. Enter the preload and the stiffness constant.
Geosynthetic Rupture Safety Factor
Calculate the safety factor against tensile rupture of a geosynthetic reinforcement layer, FS = T_adm ÷ T_req, from the allowable tensile strength T_adm (kN/m, the ultimate already reduced by creep, installation-damage and degradation factors) and the required tension T_req (kN/m, the force the soil demands at that layer). This is the final design check for a reinforcement layer: the available (allowable) strength must exceed the demand (required) with an adequate margin. Reinforced-soil codes require tensile-rupture safety factors typically around 1.3-1.5 (since many uncertainties — creep, damage, degradation — are already covered by the partial reduction factors embedded in T_adm). If FS is below the required, a stronger geosynthetic is chosen, the layer spacing reduced (lowering T_req per layer) or both. Besides tensile rupture (this calculation), reinforced-soil design also checks PULLOUT stability (sufficient anchorage), INTERNAL stability (failure surfaces cutting the reinforcements), EXTERNAL stability (sliding, overturning and bearing capacity of the whole mass) and deformations. This rupture FS is one of the fundamental checks. Enter the allowable strength and the required tension.
The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.