On top of the price, buyers in South Bahia should budget for transfer tax, notary and registry fees and legal advice: in total roughly 5% to 8% of the price, depending on the value of the property. The agency’s commission is paid by the seller unless agreed otherwise.
Buying costs
- Transfer tax (ITBI). A municipal tax paid by the buyer before the deed is signed. In Porto Seguro, which includes Trancoso, Arraial d’Ajuda, Espelho and Caraíva, it is commonly charged at 3% of the price or of the municipality’s valuation, whichever is higher. We confirm the current rate for each purchase.
- Notary (escritura). Notary fees in Bahia follow a fixed table set by the state court, not a percentage. In 2026 the fee for a deed is about R$9,600 for a property of R$800,000 to R$1.2 million, rising to a maximum of about R$25,200 above R$4 million.
- Registry (registro). Registration at the property registry follows the same table, with similar amounts.
- Legal fees. Typically 1–3% of the price, depending on the lawyer and the transaction.
- Federal coastal land, if applicable. If part of the property is terreno de marinha, a federal fee (laudêmio) of 5% of the land value is due on the sale, and a certificate from the federal property office (SPU) is needed before the deed.
Requirements
Foreigners can buy houses, apartments and urban land in Brazil on the same terms as Brazilians. The one requirement is a Brazilian tax number (CPF), which is free and quick to obtain, and we can help with it. Rural land is restricted for non-residents.
Paying for the property
The purchase agreement and the deed are written in Brazilian reais. We recommend bringing the funds into Brazil through an authorised bank or exchange broker and paying in reais. This keeps a clear record of where the money came from, which you need to apply for residence and, later, to send the proceeds abroad when you sell. Specialist currency brokers often offer better rates than banks, and we can introduce some. Ask your lawyer about the best structure for your case.
Owning and selling
- IPTU: the annual municipal property tax, based on the municipality’s valuation.
- Rental income: for non-residents, 15% is withheld at source.
- Capital gains on a sale: 15% on gains up to R$5 million, rising in steps to 22.5% above R$30 million (25% for residents of tax havens).
For guidance only, as of October 2026. Rates and fees change; your lawyer and accountant confirm them for your purchase.
Frequently asked questions
How much are the buying costs in total?
Roughly 5% to 8% of the price: about 3% transfer tax, notary and registry fees on a fixed table, and 1–3% for the lawyer. On higher-value properties the notary and registry fees weigh less, because they are capped.
Who pays the agent’s commission?
The seller, unless agreed otherwise. It is included in the asking price.
What is a terreno de marinha?
A strip of coast within 33 metres of the 1831 high-tide line, owned by the federal government. Owners hold it under a long-term title (aforamento) or an occupation right, pay a yearly charge of 0.6% or 2% of the land value, and pay a 5% fee (laudêmio) when it is sold. It is common close to the sea and normal to buy; your lawyer checks it during due diligence.
Can I pay for a property from abroad?
The safest way is to transfer the money to Brazil through an authorised bank or exchange broker and pay in reais. That creates the record you need for a residence application and to take the proceeds out of Brazil when you sell. Your lawyer will advise on your specific case.
What taxes do I pay when I sell?
Capital gains tax on the profit: 15% up to R$5 million, then 17.5%, 20% and 22.5% for larger gains (25% for residents of tax havens). The buyer, or your representative in Brazil, withholds and pays it.
Questions about costs or paperwork?
We can put you in touch with reliable lawyers and accountants in Porto Seguro and Trancoso.