Brazil (BR)

The CPF is mandatory for all property transactions — without it, you cannot sign any deed or register any property. Apply via the Receita Federal (Brazilian IRS) online at the e-CAC platform (esocial.rfb.gov.br) or at a Brazilian consulate abroad. Digital CPF issuance for foreigners typically takes 1–5 business days. You will also need a Brazilian bank account or a compliant payment route for transferring purchase funds.

Engage an independent Brazilian property lawyer (advogado). Your lawyer verifies the matrícula (property registration certificate) at the Cartório de Registro de Imóveis, checks for: debts, liens (ônus), judicial proceedings against the seller (pesquisa de ações), IPTU arrears (municipal annual property tax), condominium fee arrears (inadimplência condominial), and zoning compliance. Also requests certidões negativas (debt clearance certificates) from the seller. This due diligence is critical — undisclosed debts can transfer with the property.

A preliminary purchase and sale agreement specifies: purchase price, deposit amount (arras — typically 10%), payment schedule, due diligence conditions, completion date, and penalty clauses. If signed by both parties with proper identification, this is legally binding even as a private document. Notarisation adds legal weight. The deposit (arras) is usually paid at this stage: if the buyer withdraws, the arras is forfeited; if the seller withdraws, they must return double the arras.

ITBI (Imposto de Transmissão de Bens Imóveis) must be paid to the municipal government before or at the time of deed signing, depending on the municipality. Rates vary by municipality: São Paulo 3%; Rio de Janeiro 3%; Brasília 1% (first transfer of new property) or 2% (resales); Curitiba 2.5%; Campinas 2.7%. Calculated on the higher of declared sale price or municipal assessed value (valor venal). No special ITBI rate for foreigners — same rules apply.

Both buyer and seller (or their authorised representatives via notarised power of attorney) appear before a Tabelião de Notas (notary at a Cartório de Notas) to execute the escritura pública de compra e venda (public purchase and sale deed). The notary verifies identity, checks legality, and authenticates the deed. Notary fees are set by state government tariffs and can be significant — request a written estimate in advance. The escritura alone does NOT transfer ownership.

The escritura pública must be registered at the competent Cartório de Registro de Imóveis for the property's location. Only upon registration does legal ownership transfer. The registration creates or updates the matrícula (the official property record). Registry fees are also set by state tariffs — obtain an estimate. The principle in Brazilian law is "quem não registra não é dono" (who does not register is not the owner). Keep the updated matrícula certificate as your primary proof of ownership.

Update IPTU records at the municipality with your name and CPF (notify the Secretaria de Finanças or equivalent). Notify the condominium administration (síndico) if buying in a building. Set up utility accounts (electricity, gas, water) in your name. If renting out the property: register rental income with the Receita Federal (Brazil) and consider hiring a property management company (administradora de imóveis) if abroad.