Costs and taxes · Curitiba, Brazil

How much does it cost to buy property in Brazil?

Sources checked on October 29, 2026 · Antológica, buyer's agent in Curitiba (CRECI/PR J11051)

Short answer

In Curitiba, the big one-off cost is the city's ITBI transfer tax: 2.7% of the price. The notary and registry fees are not a percentage: they follow a Paraná state table, in the thousands of reais. Add up to 0.2% for a state court fund (FUNREJUS) and the certificates. Buying through Antológica, you pay no commission.

General information, not legal or tax advice. Fees and rates change; confirm the amounts for your purchase with the notary, the registry and an accountant who works with non-residents.

Why guides disagree (4% to 15%)

Online guides quote total buying costs anywhere from 4% to 15%. Most of that spread comes from mixing states and cities (each city sets its own transfer tax rate), treating notary fees as a percentage of the price, or adding a buyer's agent commission that, in Brazil, the seller usually pays.

In Paraná, notary and registry fees follow a fixed state table by value bracket. The table ends at deeds of up to R$ 62,602, with R$ 1,377.24 as the largest printed amount, and it states that it is not progressive. For a high-end home, the percentage you really pay is driven by the ITBI.

One-off costs when you buy in Curitiba

Item	Rule	On a R$ 2 million apartment
ITBI (city transfer tax)	2.7% of the price in the deed, or of the city's assessed value if higher (Curitiba LC 108/2017, art. 9)	R$ 54,000
Notary deed (escritura)	Paraná table by value bracket; largest printed amount R$ 1,377.24 (Lei PR 21.869/2023, Table XI)	Thousands of reais: ask the notary
Registration (registro)	Paraná table; largest printed amount R$ 1,194.42 (Table XIII)	Thousands of reais: ask the registry
FUNREJUS (state court fund)	Up to 0.2% of the deed value, once, with a cap set by the state	Up to R$ 4,000
Certificates	Searches on the property and the seller, set by each office	Hundreds of reais
Buyer's agent commission	Paid by the developer or the seller	R$ 0

Fees multiply by registry record: a deed covering an apartment and parking spaces with their own records (matrículas) pays for each. The notary and the registry give the exact amount before you sign.

Buying off-plan, these costs usually come at delivery, when the deed is signed and registered. During construction, you pay the developer's instalments, adjusted by the index in the contract.

Costs that only foreign buyers have

CPF (Brazilian taxpayer number): free at a Brazilian consulate; R$ 7 at Banco do Brasil, Caixa or the Post Office in Brazil.
Bringing the money in: the bank's exchange rate, fees and any IOF (tax on foreign exchange). Ask for the total effective rate (VET) before you close the exchange.
Power of attorney signed abroad: the notary and the apostille in your country, then a sworn translation and registration in Brazil.
Foreign documents used at a notary or registry: apostille and sworn translation (tradução juramentada).

Yearly costs of owning

IPTU, the municipal property tax, paid by the owner. In Curitiba, residential units paid 0.20% to 0.65% of the city's assessed value in 2026 (Decreto 2.670/2025), payable in up to 10 instalments. Unpaid IPTU follows the property to the next owner.
The monthly condominium fee, set by each building's budget.
Insurance and maintenance, as with any home.

Taxes if you rent it out or sell

Event	Non-resident tax	Legal basis
Rent received	15% withheld at source and final, paid by your representative in Brazil (25% for residents of tax havens)	DL 5.844/1943, art. 100; Lei 9.779/1999, art. 8
Gain on sale, up to R$ 5 million	15%	Lei 8.981/1995, art. 21
Gain from R$ 5 to 10 million	17.5%	Same
Gain from R$ 10 to 30 million	20%	Same
Gain above R$ 30 million	22.5%	Same

On a sale, the buyer (or the buyer's attorney, if the buyer lives abroad) withholds the tax (Lei 10.833/2003, art. 26). The exemptions that residents get do not apply to non-residents. Tax treaties can change these results.

Keep the exchange contracts, the deed and every receipt. The taxable gain is the sale price minus the documented purchase cost, and a cost you cannot prove counts as zero.

Inheritance and gifts

Paraná charges ITCMD, the inheritance and gift tax, at a flat 4%. A 2026 federal law (LC 227/2026) confirmed that the state where the property sits can tax it even when the owner or donor lived abroad, but Paraná's own law is still being adjusted. If this matters to your plans, ask a Brazilian lawyer before you buy.

Frequently asked questions

How much are closing costs in Brazil?

In Curitiba, the main cost is the ITBI transfer tax at 2.7% of the price. Notary and registry fees follow a Paraná state table in the thousands of reais, plus up to 0.2% for the FUNREJUS court fund and the certificates. There is no single national percentage: each city sets its own ITBI.

What is ITBI in English?

ITBI (Imposto sobre a Transmissão de Bens Imóveis) is Brazil's municipal property transfer tax, paid by the buyer before the deed is registered. In Curitiba it is 2.7% of the price or of the city's assessed value, whichever is higher.

Who pays the real estate commission in Brazil?

Usually the seller or the developer. When you buy through Antológica, a buyer's agent, you pay us nothing: the commission comes from the developer or the seller.

Do foreigners pay more taxes when buying property in Brazil?

Not when buying: ITBI and the notary and registry fees are the same for everyone. The difference comes later: rent paid to a non-resident is taxed at 15% at source, and a non-resident's gain on sale is taxed at 15% to 22.5% without the exemptions residents get.

Is there an annual property tax in Brazil?

Yes, the IPTU, set by each city and paid by the owner. In Curitiba in 2026, residential units paid 0.20% to 0.65% of the city's assessed value, which is usually below the market price.

Questions about your case? We answer in English, and you pay us nothing: the developer or the seller pays the commission.

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Official sources

Each rule above was checked against these primary sources on the date at the top of the page.