Brazil: Six capitals offer IPTU tax exemptions for seniors

Six Brazilian capitals, including São Paulo, Rio de Janeiro, Belo Horizonte, Curitiba, Macapá, and Brasília, offer total or partial exemptions from the Urban Property and Territorial Tax (IPTU) for citizens aged 60 and older.

Because IPTU is a municipal tax, eligibility criteria vary significantly by city. Requirements typically involve factors such as monthly income, the assessed market value of the property, and whether the property is used strictly for residential purposes. In São Paulo, for example, retirees and pensioners receiving up to three minimum wages may qualify for full exemption, provided they own only one residential property. Applications in São Paulo are managed through the city's digital Retirement Exemption System (SIIA).

In Rio de Janeiro, the benefit is closely tied to the property's assessed market value. Residents are advised to consult local municipal regulations and real estate registries to confirm eligibility, as reaching the age of 60 does not grant an automatic right to the tax waiver.