Brazil Supreme Court mandates ITBI tax be based on actual property sale price

Brazil's Superior Tribunal de Justiça (STJ) ruled that the Imposto sobre Transmissão de Bens Imóveis (ITBI) must be calculated using the price actually paid in a property transaction. The decision, issued in a repetitive‑resource case, bars municipalities from applying reference tables that exceed the real sale value and requires any dispute to be handled through a specific administrative process, with the burden of proof on the public administration.

In the city of São Gonçalo, the municipal finance department has launched an online platform for filing ITBI requests. Taxpayers can submit the required documentation—such as the deed or purchase contract—through the portal, receive email notifications, and obtain the tax guide electronically, except for properties lacking individual registration, which still require in‑person service.