“CPF dos imóveis” (Real Estate Taxpayer Registry) comes into effect and could increase the tax burden for companies and citizens

“CPF dos imóveis” (Real Estate Taxpayer Registry) comes into effect and could increase the tax burden for companies and citizens.

Written by Caio Aviz

Published 12/10/2025 às 15:55

Model of a house on top of documents and a Federal Revenue card symbolizing the new CPF for properties and tax inspection in Brazil.

The new Federal Revenue Service rule creates CPFs for properties, unifies property data, and could increase the tax burden for companies and citizens.

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More than 100 million properties will now be subject to national tracking, and experts warn that the new rule could increase taxes and change real estate inspections.

A IRS made official in October 9th, 2025 o Brazilian Real Estate Registry (CIB), a system that promises revolutionize real estate control and taxation in the country. The measure was published in Normative Instruction No. 2.275/2025 and integrated the CIB to the National Territorial Information Management System (Sinter), expanding the ability to cross-reference data from different agencies.

The new registration creates a unique identifier for each property, Which is mandatory in deeds, records and notarial acts. With this, the IRS intends standardize information and detect tax irregularities more quickly. In addition, the government will define an annual reference value, calculated based on market data and physical and legal characteristics of propertiesThis value will be used to purchase, sale, rental, inventories and tax returns, which could increase the tax base e increase the tax burden of companies and citizens.

Federal Revenue promises transparency, but experts warn of increased oversight

According to IRS, the new system searches "increase transparency and reduce tax evasion" in real estate and asset transactions. To achieve this goal, the platform will integrate registry offices, city halls and federal agencies in the same digital environment. This way, it will be possible automatically cross-reference data e identify tax discrepancies more efficiently.

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Gradual implementation and direct impact on taxes

O Brazilian Real Estate Registry will start operating in the capitals and in the Federal District still in 2025, and will expand for other municipalities until 2027. According to the IRS, large companies and developers will have priority in the initial phase, which will allow test the system on a national scale.

With annual reference value, taxes such as IPTU, ITBI and IR on capital gains could be recalculated based on higher market valuesThis change tends to increase federal revenue e directly impact taxpayers' pockets. Although the government argues that the model promotes tax justice, tax experts say the measure will result in higher taxes.

Furthermore, full digitalization will allow track transactions in real time, strengthening control over purchase and sale operations. Thus, Brazil enters into a new era of tax traceability.

A worried man analyzes documents and bills on the table, representing the drama of over-indebtedness and the search for a judicial solution in the Common Court.

Lawyers recommend attention and tax planning

The lawyer Eduardo Natal reinforced that companies and taxpayers need to prepare for the changes. According to him, “It is essential to monitor the implementation of the CIB and evaluate the effects of the reference value on the tax burden and possible corporate restructurings”.

The integration between CIB and Sinter will form a unified databaseOr this will allow you to quickly detect fraud, omissions and tax discrepancies. Although the government presents the measure as a step forward in transparency, experts believe that the new system will expand the power of inspection e will pressure the taxpayer to declare higher amounts.

Furthermore, the real estate industry will go through structural changes. The requirement for standardized data will force companies and citizens to review contracts, deeds and registration processesOr this will require more legal and accounting attention.

What changes with the new “Real Estate CPF”

Each property will receive a unique identifier that is mandatory in deeds and records.
The government will create an annual benchmark based on market data.
Registry offices, city halls and federal agencies will be integrated into Sinter.
Companies with large assets will be the first to be included in the system.
Implementation will take place gradually between 2025 and 2027.

With Normative Instruction No. 2.275/2025, published in Official Gazette of the Union on October 10, 2025, the government starts a new chapter in Brazilian tax administration. O “Real estate CPF” promises transparency, digitalization and efficiency, but the central question remains: Will this tax modernization bring tax justice or just more taxes for the taxpayer?

Registration

“CPF dos imóveis” (Real Estate Taxpayer Registry) comes into effect and could increase the tax burden for companies and citizens.

More than 100 million properties will now be subject to national tracking, and experts warn that the new rule could increase taxes and change real estate inspections.

Federal Revenue promises transparency, but experts warn of increased oversight

Gradual implementation and direct impact on taxes

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Lawyers recommend attention and tax planning

What changes with the new “Real Estate CPF”

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“CPF dos imóveis” (Real Estate Taxpayer Registry) comes into effect and could increase the tax burden for companies and citizens.

More than 100 million properties will now be subject to national tracking, and experts warn that the new rule could increase taxes and change real estate inspections.

Federal Revenue promises transparency, but experts warn of increased oversight

Gradual implementation and direct impact on taxes

New direction for those in debt: STJ decides that only the Common Courts can judge over-indebtedness actions provided for in Law 14.181/2021

Lawyers recommend attention and tax planning

What changes with the new “Real Estate CPF”

Motorcycles with engines larger than 300cc may face new restrictions in Brazil: the government and Congress are debating the creation of a new license specifically for more powerful models.

Chamber approves new right for senior citizens and advances important change in the Statute of the Elderly Person.

The law guarantees that senior citizens will be free from debt, with full income protection and an obligation for financial institutions to present viable proposals.

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Work at Vivo in a work-from-home position with a salary of up to R$ 2.100 + benefits and flexible hours.

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