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When buying, maintaining or selling a real estate asset, taxes such as ITBI, IPTU, Income Tax on capital gain and laudemium represent costs that can reduce its profitability. Planning each step of these tax obligations — from the transfer of ownership to the payment of laudemium — is essential to avoid surprises, maximize your return, and maintain control of real estate taxes in Brazil. Below, we will detail how each tax works and what to consider in your tax planning.
Real estate acquisition: ITBI and its tax impact
The ITBI (Real Estate Transfer Tax) is a municipal tax applied to purchase and sale transactions between living people.
- Who pays: the buyer
- When: before registration at the notary’s office
- How much: between 2% and 3% of the value of the property, depending on the municipality
How to calculate ITBI in Bombinhas
The current rate in Bombinhas is 3%, and the tax must be paid before registration. The calculation basis considers the greater value between:
- the value stated in the deed
- The reference value stipulated by the city hall
Practical example: Purchase of a property for R$ 800,000 → ITBI: R$ 24,000
IPTU
What is it?
Annual tax on urban real estate.
Who pays?
Owner, with the option of installment or cash discount.
How to calculate?
- Base: Market value calculated by the city hall (location, built area, finishing standard).
- In valued regions (waterfronts, shopping centers), the property tax is usually higher, but proportional to the construction standard.
An example is the Acqua Marine Residence, in Canto Grande, despite the valued location, the IPTU was calculated in proportion to the construction standard, ensuring a fair balance between cost and benefit.
Income Tax (capital gain)
What is it?
Federal tax on profit on the sale of real estate.
Who pays?
Seller, after sale.
How to calculate?
- Rate: 15% on profit, up to 22.5% depending on the gain.
- Calculation: GCAP program of the Federal Revenue.
- Declaration: import the result in the annual income tax.
Key exemptions
- Sale of a single property of up to R$ 440 000 (without another sale in the last 5 years).
- Reinvestment in residential property within 180 days.
Tip: Keep invoices for renovations, proof of expenses and all the documents necessary to register a property — they can reduce the amount of tax and ensure the regularity of the transaction.
Laudemium and special rates
What is laudemium?
5% tax on the sale of property on federal land (navy land).
Who pays?
Buyer, at the time of transfer of ownership.
How to calculate?
- Fixed rate of 5% on the value of the sale.
- Does not apply to inheritances or gifts
Property taxes – Who pays, when and how much
| Tax | Who pays | How to Calculate |
|---|---|---|
| ITBI | Buyer | 2%–3% × property value |
| IPTU | Owner | Market value × municipal tax rate |
| IR (capital gain) | Vendor | 15%–22,5% × profit reported on GCAP |
| Laudemium | Buyer | 5% × sale value |
This table objectively summarizes the main tax responsibilities, serving as a guide for planning the purchase or sale of a property. To visualize in practice how each tax is levied in different areas of Bombinhas — from the center to the waterfronts and navy lands — explore below the 360° tour, which highlights the areas of application of ITBI, IPTU and laudemium.
Overhead costs also impact your investment
In addition to taxes, consider other costs that affect the return and viability of the property:
- Building maintenance
- Mandatory or recommended insurance
- Vacancy periods in rental properties
- Reforms required by contract or legislation
These elements raise the real cost of maintaining and monetizing an asset — so they should be part of your financial planning.
Why does understanding taxes add value to your investment?
Understanding the taxes involved with real estate in Brazil is essential for those looking to invest safely and strategically, as they impact:
- the final value of the operation
- the financial return on investment
- the liquidity of the property in the market
And is it worth investing in real estate in Brazil? Having detailed tax planning makes all the difference for demanding investors, ensuring safer decisions, maximization of return and strategic advantage in the competitive Brazilian real estate market.
Conclusion
In the current real estate scenario, where every detail matters, understanding the tax aspects allows you to make more solid and profitable decisions. In times of high real estate appreciation, understanding the taxes involved can avoid costly mistakes and make room for smarter decisions.
Contact the real estate agency in Bombinhas and receive personalized advice on real estate, taxes and opportunities on the coast of Santa Catarina.
Pre-transaction checklist
- Calculate ITBI
- Check annual property tax
- Estimate income tax on capital gain
- Confirm Incidence of Laudemium
- Include deed, registration, and notary costs
- Consider condominium, maintenance and vacancy
- Consult a tax expert
FAQs
1. What is the deadline for payment of the ITBI in Bombinhas?
The ITBI must be paid before the property is registered in a notary’s office, usually within 30 days after signing the deed.
2. How is the market value calculated for calculating the IPTU?
The city hall calculates the market value taking into account the location, the square footage of the construction and the land, the standard of materials and the appreciation index of the region.
3. How does the income tax rate on capital gains vary according to profit?
The standard tax rate is 15% on profit; it advances to 17.5%, 20% and 22.5% if the gain is higher, according to the progressive table of the Federal Revenue.
4. In which cases does laudemium not apply?
There is no charge for laudemium in transmissions by inheritance or donation and in properties located outside the Federal Government’s land strip (navy land).
Read More
Deepen your knowledge with these complementary contents:
- What are the expenses of buying a property: see main fees and costs
- Laudemium: understand the fee charged on navy and foreiros land
- What are the taxes and fees involved in buying a property?
- Income Tax 2025: all about the real estate declaration
Always consult the current legislation of your municipality and the Federal Revenue Service to confirm rates and exemptions.
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