Buyer Tools · 2026 fee tables
The cost of buying property in Rio de Janeiro on top of the price is about 5% for a typical Zona Sul apartment: the municipal transfer tax (ITBI) at 3%, the public deed at the notary, the registration at the property registry, the independent lawyer we strongly recommend (about 1%), and — if you are wiring money from abroad — the currency-exchange tax and bank spread. Enter a price below and the calculator applies the 2026 Rio de Janeiro fee tables line by line; if you want, it also estimates what the apartment costs to own each year.
R$ 0
cash needed on day one, on top of the price
0%
of the purchase price
R$ 0
total budget: price plus closing costs
Converted at the ECB reference rate: €1 = R$5.89 · US$1 = R$5.14
| Cost on day one | R$ | € | US$ |
|---|---|---|---|
| ITBI — municipal transfer tax3% of the purchase price (or the municipal reference value, if higher). Paid before the deed is signed. | |||
| Escritura pública — public deed at the notaryEmolumentos per the 2026 TJRJ table + 46% state funds + 2% legal-aid surcharge + 5% ISS + stamp. | |||
| Registro — registration at the property registry (RGI)Same structure as the deed, plus roughly R$400 of certificates and ancillary acts. | |||
| Laudêmio — federal transfer fee on marinha land5% of the transaction value, owed to the SPU. Shown when you pay it; by law it is the seller's. | |||
| IOF — tax on the currency exchange0.38% on funds entering Brazil through a registered exchange contract (Decreto 6.306/2007, art. 15-B, XXV). | |||
| Bank exchange spreadYour bank's margin over the market rate on the amount converted (price + costs). | |||
| Power of attorney (procuração) for signing from abroadR$435.39 at a Rio notary (2026 table); a power of attorney signed at a consulate or apostilled abroad costs about the same plus translation. | |||
| Independent lawyer / due diligence1% of the price — title and debt checks by your own lawyer, which we strongly recommend. | |||
| Broker's commissionPaid by the seller in Brazil (5–6%). Nothing for the buyer. | R$ 0 | — | — |
| Total closing costs | |||
| Price + closing costs |
Not part of the closing costs: an estimate of what the apartment costs to own each year. Enter your IPTU and condominium fee under “Optional details” for an exact figure.
| Annual cost of owning | R$ / year | € / year | R$ / month |
|---|---|---|---|
| IPTU — municipal property taxRio charges 1.2% of the municipal assessed value, which sits well below market value; estimate 0.35% of the price until you have the carnê. | |||
| Condominium feeNeighbourhood average per m² (Loft, 2025–26) × estimated size; buildings with pool, gym and 24-hour staff run higher. | |||
| Foro / taxa de ocupação on marinha landAnnual charge to the SPU on União land, usually a few hundred to a few thousand reais; check the RIP number on the matrícula. | varies | — | — |
| Total holding cost |
Renting it out as a non-resident: rental income paid to a non-resident is taxed at a flat 15% withholding on the gross rent (25% for residents of low-tax jurisdictions), with no Brazilian tax return to file. See the rental yield comparison by neighbourhood.
The Imposto sobre Transmissão de Bens Imóveis is the City of Rio's transfer tax — 3% of the price or of the municipal reference value, whichever is higher (Lei 1.364/1988). It is paid by the buyer before the deed is signed; the notary will not draw up the escritura without the receipt. Our ITBI guide covers the payment steps and the first-home exemptions that do not apply to most Zona Sul purchases.
The public deed is drawn up by a notary (tabelião de notas) on the fee table set each year by the Rio de Janeiro Court of Justice. The 2026 emolumento for a R$2 million purchase is R$5,627; on top of it come seven state funds totalling 46% (FETJ 20%, FUNPERJ 8.5%, FUNDPERJ 8.5%, FUNARPEN 6% and three 1% funds), a 2% surcharge that pays for free acts, 5% ISS and a R$3.27 stamp. The deed can be signed at any notary in Brazil.
Ownership only changes when the deed is registered at the property registry (RGI) for the property's district — in Zona Sul the 2nd, 5th, 9th and 11th offices. The 2026 table is nearly identical to the notary's (R$5,595 base for R$2 million, same add-ons), plus certificates and the prenotação. Both tables cap the emolumento at R$84,326.80, so above about R$46 million the fees stop rising.
Everything above is charged on the higher of the declared price and the value the city assigns to the property, so a bargain purchase does not lower the fees below the municipal floor. For purchases financed through the Brazilian housing system a single combined act with a 25% reduction applies, but non-residents almost always pay cash — see the guide to financing as a foreigner.
| Item | R$ | Share of price |
|---|---|---|
| ITBI 3% | 60,000 | 3.00% |
| Escritura (R$5,626.95 emolumento + 46% funds + 2% + 5% ISS + stamp) | 8,613 | 0.43% |
| Registro (R$5,594.91 emolumento + add-ons + ~R$400 certificates) | 8,963 | 0.45% |
| Independent lawyer and due diligence (recommended) | 20,000 | 1.00% |
| Closing costs for a resident buyer | 97,576 | 4.88% |
| IOF 0.38% on the exchange contract | 7,972 | 0.40% |
| Bank spread 1.5% on the amount converted | 31,470 | 1.57% |
| Power of attorney | 435 | 0.02% |
| Closing costs paying from abroad | 137,454 | 6.87% |
Two things stand out. First, ITBI is well over half of the bill; the cartório fees, which buyers worry about most, are under 1% at this price and fall as a share of the price the higher you go, because the tables add a fixed R$252.43 per R$140,428 band rather than a percentage. Second, for a foreign buyer the exchange is the second-largest cost — a 1% difference in the spread is worth more than the entire registration fee, which is why how you transfer the money deserves as much attention as the cartório.
IPTU is the municipal property tax, charged at 1.2% of the city's assessed value for residential property, payable in up to ten instalments or in one with a discount in February. The assessed value in Zona Sul is well below the market price, so the effective rate on what you paid is usually a fraction of a percent; ask the seller for the current carnê rather than estimating. Condominium fees are the larger line: in January 2026 the average fee was R$2,200 a month in Ipanema, R$2,100 in Lagoa, R$1,978 in Leblon and R$1,470 in Copacabana (Loft, 34,000 listings), or about R$15 per m² a month at the beach, and they rose 13% in a year. A building with pool, gym, 24-hour staff and a garage costs more than an older walk-up — which is one reason European buyers often prefer the older buildings.
Marinha land. Part of Rio's seafront sits on União (federal) land — the 1831 high-tide strip and the landfill along Copacabana, Botafogo, Flamengo and the Centro waterfront. A sale of such a property owes the SPU a laudêmio of 5% of the transaction value, plus a small annual foro or taxa de ocupação. By law the laudêmio is the seller's; in practice it is negotiated, so ask before you sign. Ipanema, Leblon and the Lagoa shore were sold by the Crown and are not marinha land; Barra's beachfront buildings sit outside the 1831 strip. The matrícula shows a RIP number when the property is enrolled with the SPU.
What is not on the list. There is no buyer's broker commission in Brazil — the seller pays it. There is no annual wealth tax on property, no stamp duty beyond the R$3.27 selo, and a CPF tax number is free. Capital-gains tax applies when you sell (15% for non-residents on the gain, with exemptions for reinvestment within 180 days for residents only) — see the guide to buying property in Brazil as a foreigner. For the sequence of steps and how long each takes, see how long it takes to buy property in Rio.
The calculator applies the emolumento tables of the Corregedoria Geral da Justiça do Estado do Rio de Janeiro for 2026 (Portaria CGJ 516/2026, in force since March 9, 2026): Tabela 07, item 1 (escritura com valor declarado) and Tabela 05.1, item 1 (registro em geral), including the note that adds R$252.43 of emolumento and R$5.04 of surcharge for each R$140,427.98 band above R$561,712, the R$84,326.80 cap (taxa judiciária máxima), the fund add-ons of article 5 (20% FETJ, 8.5% FUNPERJ, 8.5% FUNDPERJ, 6% FUNARPEN, 1% each to the PGUERJ, TCE and ALERJ funds), the 2% surcharge for free acts, 5% municipal ISS and the R$3.27 selo. ITBI: Lei Municipal 1.364/1988, art. 19 (3%). IOF: Decreto 6.306/2007, art. 15-B, XXV, as amended by Decreto 12.499/2025 (0.38%). Exchange rates: ECB reference rates, refreshed daily when available. Condominium averages: Loft (Diário do Rio, February 2026; ADEMI-RJ, September 2025). Certificates, prenotação and the IPTU and condominium figures are estimates and are labelled as such; the calculator is a planning tool, not a quotation. Cartórios issue exact budgets on request.
Journalists and researchers may reproduce these figures with attribution and a link. Suggested citation:
Oabitat, Cost of Buying Property in Rio de Janeiro — Closing Cost Calculator 2026. https://www.oabitat.com/en/cost-of-buying-property-in-rio-de-janeiro-calculator/
For a quote on a specific purchase or the underlying tables, write to consultant@oabitat.com or WhatsApp +55 21 95902-8516.
Figures are for a straightforward cash purchase of an apartment by one buyer. Financed purchases, purchases through a company, donations, inheritances and properties with pending ITBI arbitration or SPU enrolment differ. Tax rules change; confirm with the notary and a qualified adviser before committing funds. Oabitat is a licensed brokerage (CRECI-RJ), not a tax or legal adviser.
About 5% of the price for a cash purchase: ITBI of 3%, roughly 1% for the deed and registration at a typical Zona Sul price, and about 1% for the independent lawyer we recommend. Paying from abroad adds 0.38% IOF and the bank's exchange spread of 1–2.5%, bringing the total to 6–7%. There is no buyer's commission.
The buyer, before the deed is signed. The rate is 3% of the price or of the municipal reference value, whichever is higher. The payment slip is issued online by the city's finance department and the notary requires the receipt.
For a R$2 million apartment, about R$8,600 all-in: an emolumento of R$5,627 under the 2026 table, plus 46% in state fund add-ons, a 2% surcharge, 5% ISS and the stamp. For R$1 million it is about R$5,900; for R$5 million about R$16,700. Registration at the RGI costs almost the same again.
No. The taxes and cartório fees are identical for foreigners and Brazilians. The only extra costs of buying from abroad are the exchange (0.38% IOF plus the bank spread), a power of attorney if you do not sign in person, and sworn translations of foreign documents.
A 5% federal fee on the sale of property on União (marinha) land, common along the Copacabana, Botafogo and Flamengo seafront and absent in Ipanema and Leblon. The law puts it on the seller, but contracts often shift it; the matrícula and a SPU certificate show whether the property is enrolled.
Send us the listing and we return the cartório quotation, the ITBI slip and a transfer plan for your currency — free, in English, German, French or Portuguese.
WHATSAPP +55 21 95902-8516BOOK A BRIEFINGOff-market and newly listed apartments, penthouses and houses in Ipanema, Leblon, Copacabana and Zona Sul. At most one email a week.
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