Notaries and Notary Fees in Brazil: A Complete Guide

Published on October 3, 2025 and written by Cyril Jarnias

In Brazil’s dynamic economic context, the role of notaries proves crucial for ensuring the legitimacy of real estate transactions and legal deeds. Understanding the specifics of notary fees thus becomes essential for anyone considering property acquisition or formalizing important contracts in this country.

Indeed, these fees can represent a significant portion of the transaction and vary greatly depending on the nature of the deed and the region where it’s executed. This article aims to enlighten readers about the different components of notary fees in Brazil, while providing a practical guide to effectively navigate this essential part of Brazilian legal procedures.

Understanding the Notary’s Role in Brazilian Real Estate Purchases

The notary in Brazil has the primary functions of giving authentic form to deeds, ensuring the publicity and formal validity of the transaction, and enabling property transfer through the drafting and registration of the public deed, with registration in the property registry being the only means of establishing property rights. Unlike some European countries, their economic role is more limited: they do not hold funds in escrow nor distribute the price between parties, which reduces costs but requires additional precautions to secure payments.

Key Responsibilities of the Notary in Brazilian Real Estate Purchases:

• Draft the public deed of sale in compliance with formal and substantive requirements, a prerequisite for property transfer.
• Verify the capacity and identity of parties and the formal regularity of submitted documents, ensuring the authenticity and legal security of the deed.
• Process or ensure publication in the Property Registry: only registration at the property registry office creates and transfers the real property right in Brazil.
• Ensure compliance with rules from the Public Records Law and Civil Code (arts. 1,227-1,245), which establish the necessity of registering real estate property rights.
• Formalize, when provided for, pre-contracts and guarantee their adequacy for registration requirements when they need to be publicized.

Purchase Stages Where the Notary Intervenes:

• Pre-contract/commitment: formalization and, when applicable, registration of the commitment agreement and clauses (suspensive conditions, penalties, security deposits).
• Final deed: preparation and signing of the public deed of sale at the notary’s office, the final step in formalizing the purchase.
• Registration: filing and registration of the deed at the Property Registry, the constitutive step for property transfer to the buyer.

Document Verification and Security:

The notary controls purely formal requirements and the authenticity of submitted documents, establishing a presumption of truthfulness and contributing to the security and efficiency of the transaction.

Common documents required from the buyer include CPF and passport; the CPF is essential for signing any official document in Brazil.

In practice, substantive verifications (ownership, encumbrances, zoning) are often conducted by lawyers or private advisors, while the notary ensures formal regularity and adequate publicity.

Legal Obligations of the Notary to Protect Parties:

• Comply with the Public Records Law and Civil Code provisions regarding the constitution and transfer of property rights through registration in the property registry.
• Ensure the authenticity of the deed and formal compliance of documents, guaranteeing legal security, publicity, and enforceability of rights.
• Refuse documentation in case of obvious formal deficiencies or absence of required elements (identification, capacity, object and price), to avoid void or unenforceable acts.

Differences Compared to Other Countries:

• Payments and escrow: in Brazil, the notary does not administer funds, distribute the price, nor provide escrow services, unlike many European notarial systems; parties must secure financial flows through private mechanisms.
• Constitutive nature of registration: in Brazil, only registration at the Property Registry transfers ownership, even after signing the deed; in other countries, signing the notarized deed may suffice to effect transfer, with registration having only declarative value.
• Scope of due diligence: substantive due diligence (disputes, mortgages, zoning compliance) is more often outsourced to lawyers/advisors, while the notary focuses their role on authenticity and publicity.

Concrete Examples Where Notary Intervention is Crucial:

• Apartment transfer in Rio: without the public notarial deed and subsequent registration at the Property Registry, the buyer does not become the legal owner; the notary prepares the deed and ensures its compliance to enable constitutive registration.
• Commitment agreement with financing suspensive condition: the notary formalizes the pre-contract with conditions, penalties, and security deposits, to ensure legal security during the pre-closing period and possibility of registration if required.
• Purchase by a foreigner: the notary verifies identity and capacity (CPF and passport), gives authentic form to the deed, and prepares property publicity to make the right enforceable; the buyer must simultaneously secure payments outside the notary’s office.

Key Element	Brazil – Notary’s Role	Common Practices in Continental Europe
Property Transfer	Constitutive through registration at Property Registry after notarial deed	Often effected at signing, registration has declarative value
Fund Security	No escrow or payment distribution by notary	Escrow and fund allocation by notary
Due Diligence	Formal verification and authenticity; substantive checks often by lawyers	Comprehensive legal checks integrated with notary
Notary Costs	Lower costs, more limited role	Higher costs, extended role
Property Publicity	Central pivot: constitutive registration and enforceability	Important publicity but not always constitutive

Best Practices for Buyers (Operational Supplement):

• Obtain CPF before any signing and prepare identification documents.
• Retain a lawyer for substantive due diligence (titles, mortgages, disputes, zoning) and coordinate with the notary for perfect deed compliance and its registration.
• Organize a secure payment mechanism (bank escrow account, wire transfer conditions linked to registration) since the notary does not administer funds.

Main Notary Fees to Anticipate in Brazil

Transactions subject to notary fees in Brazil mainly include real estate purchases (houses, apartments, land), property sales, and various commercial transactions requiring a public deed (share transfers, security creation, powers of attorney, commercial contracts) before a Notary Public, with the real estate sale deed being formalized by the “Escritura de Compra e Venda”.

Components of Notary Fees to Anticipate

• Government Taxes
  • ITBI (Property Transfer Tax): municipal tax due during property purchase, calculated on the property value, generally around 2% and varying by city between approximately 2% and 4%.
  • Specific taxes according to location: for example Laudêmio for certain properties near the sea or on maritime land, potentially reaching 5% in applicable cases.
• Registration Costs
  • Fees for deed registration and transfer at the Property Registry (Cartório de Registro de Imóveis), often mentioned in an overall envelope of 2% to 3% including notary and registration fees.
• Notary Fees (Tabelião)
  • Fees for drafting and the final notarial deed, typically around 1% (sometimes slightly less or more) depending on local practice and value, separate from taxes.
• Related Fees
  • Certificates and verifications (certidões, negative certificates) required for legal security.
  • Possible lawyer fees, depending on complexity and required assistance.

Variations by Region and Influencing Factors

• Variation by municipality/state: ITBI is set at municipal level; some capitals sometimes charge 3% or more, others around 2%.
• Transaction value: several items (ITBI, proportional fees) are calculated on the market/transaction value, which mechanically varies the total.
• Document complexity: files with complex backgrounds, regularizations, easements, usufructs, financing, or multiple sellers/buyers increase certificates and processing time, thus costs.
• Specific location: coastal areas subject to Laudêmio and special regimes can add significant fees.
• Type of commercial act: certain operations (real guarantees, complex transfers) require more deeds/notarizations, impacting total cost.

Estimates and Numerical Examples

• Apartment purchase of 1,000,000 BRL in a city with 2% ITBI:
  • ITBI: ~20,000 BRL.
  • Notary + registration: ~2% to 3% = 20,000 to 30,000 BRL (according to local schedules).
  • Notary fees for deed: ~1% = 10,000 BRL (may vary).
  • Certificates/lawyer: budget a few thousand BRL depending on complexity.
  • Estimated total transaction fees (excluding agency commission): ~5% to 6% of value, meaning 50,000 to 60,000 BRL, with possible increase if local registration fees are higher.
• Similar purchase in municipality with 3% ITBI:
  • ITBI: ~30,000 BRL.
  • Keeping other items, total can approach ~6% to 7% of price.
• Property in area subject to Laudêmio (if applicable):
  • Add up to 5% on relevant basis, which can push total significantly beyond usual ranges.

Other Ownership/Transfer Related Costs to Keep in Mind

• Annual IPTU (urban property tax): 0.5% to 1.5% of assessed value depending on city and use.
• Rental income: taxed in Brazil (usual rates mentioned for non-residents 15% to 25%).
• Capital gains upon resale: progressive scale 15% to 25% depending on gain, with special provisions in case of reinvestment.

Checklist to Anticipate Fees

• Obtain quote from local Cartório for: deed fees, registration, certificates.
• Check the ITBI rate of target municipality.
• Confirm possible application of Laudêmio.
• Budget lawyer fees according to complexity.
• Allow safety margin of +1 to 2 percentage points of price for local variations.

Integrating these fees from the start into the overall budget avoids cash flow gaps at the time of signing at the notary and registration.

Proportional items (ITBI, fees) can represent several percentage points of the price, and local specifics (Laudêmio) can add an unexpected surcharge.

A realistic provision of 5% to 7% of purchase price for real estate transaction fees in Brazil is often prudent, to be refined according to city and file.

Identifying Hidden Costs in Brazilian Real Estate Purchases

Local taxes in Brazil vary strongly by city and municipality, particularly ITBI (tax on transfer of real estate) whose rate is generally between 2% and 4% of the property value, set locally and due upon property transfer.

IPTU (annual property tax) depends on the cadastral value and property location, with very different levels from one city to another; some municipalities rank among the country’s most expensive, illustrating the disparity of recurring charges borne by owners.

Main Local Taxes at Purchase and During Ownership

• ITBI (2-4%): collected by municipality at time of transfer registration, base and rate defined locally.
• IPTU: annual property tax based on market/cadastral value, amount variable by city and neighborhood.
• Other potential tax impacts: taxation of rental income (progressive scale up to 27.5%) and capital gains upon resale (often 15%), to integrate into total cost of ownership for investors.

Registration and legal documentation costs are often underestimated: they include property registry fees (Cartório de Registro de Imóveis) for deed registration, mandatory certificates, and contract preparation/validation, adding to municipal taxes; according to market practices, all these fees can represent several percentage points of acquisition price in addition to ITBI.

Note that these administrative fees are separate from taxes and depend on each cartório’s schedule and file complexity (number of certificates, due diligence, sworn translations), elements rarely integrated into foreign buyers’ initial budget.

Agency and Intermediation Fees

• Real estate commission (brokerage): commonly around 5-6% of price, with market practices indicating 5% in many urban examples and up to 6% mentioned by some professionals; allocation (seller vs buyer) may vary according to negotiation and operation type.
• In tight markets (São Paulo, Rio, beach areas), commission and ancillary services (marketing, exclusivity) can influence seller net and, ultimately, total cost for buyer via transaction price.

Bank fees related to mortgage loans add up significantly: application fees, property appraisal, mandatory insurance (e.g., MIP/DFI), and sometimes disbursement fees; they add to interest and must be cumulated with ITBI and registration to estimate a realistic “turnkey” acquisition cost.

For foreign buyers, obtaining local financing requires upfront CPF and banking structure, which can increase compliance and processing costs.

Notaries, Cartórios and Local Regulation

• In Brazil, deeds go through cartórios with schedules regulated by state/municipality: drafting fees (Tabelionato de Notas) and property registration (Registro de Imóveis) are set by local official tables, generating variable costs from one jurisdiction to another.
• These fees add to ITBI and are required for property publicity, without which the transfer is not enforceable; anticipate additional costs for negative certificates, certified copies, and legal translations if foreign documents.

Recurring Charges After Acquisition

• Annual IPTU: to budget from first year; its weight varies strongly by city and neighborhood, with higher levels in large urban areas and beach resorts.
• Condominium fees (condomínio): syndicate expenses, security, common area maintenance, common water/electricity; market examples indicate significant annual charges in large cities.
• Regular maintenance and reserve funds: provisions for works (facades, elevators, equipment), which can surprise foreign owners when special assessments occur.

Indicative Examples of Cost Items at Purchase (excluding property price)

• ITBI: 2-4% of property value, depending on municipality.
• Cartório (deed + registration) and documents: variable percentage according to local schedules, often aggregated with ITBI and other taxes to reach several points of price.
• Agency commission: approximately 5-6% depending on market and negotiation.
• Bank fees (if credit): application, appraisal, mandatory insurance, miscellaneous fees.

For rental investors, integrate in operations IPTU, condominium fees, and income tax on rental income; urban practical cases show non-negligible annual IPTU and charges impacting net profitability.

Finally, capital gains upon resale are in principle taxed, which influences total holding cost and must be integrated from investment modeling.