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With The Approval Of PLP 108/2024 And Proposals That Expand The Progressivity Of ITCMD, Brazilian Families Race Against Time To Protect Assets And Avoid Taxation That Could Double The Cost Of Inheritances
The cost to transfer assets and estates in Brazil is about to rise drastically. The tax reform underway proposes to raise the Inheritance And Donation Tax (ITCMD) to up to 16%, in addition to making its collection progressive in all states and using the market value as a base for calculation.
Currently, the total cost of inheritance hovers around 6%, but experts warn that this percentage could more than double in the coming years, depending on the inherited value and the taxpayer’s location.
The information was disclosed by Gazeta do Povo, which consulted tax experts and wealth managers about the impact of the changes. They recommend anticipating donations and reorganizing family structures before the new rules come into effect. The Complementary Law Project 108/2024, already approved by the Senate and under analysis in the Chamber, is the main driver of this transformation.
The text requires the progressivity of ITCMD, defines the market value as the calculation basis, and closes legal loopholes used to reduce or defer tax payments — especially in cases of simulated donations, usufructs, and family holdings.
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Why The Government Wants To Tax Inheritances More
The increase in the burden on inheritances is seen as an inevitable trend. According to João Arthur, CIO of Suno Wealth, the government faces persistent fiscal deficits and seeks new sources of revenue. Since the beginning of Luiz Inácio Lula da Silva’s third term, public accounts have been in the red for 26 of the last 33 months, according to Central Bank data.
Only in September 2025, the deficit of the consolidated public sector reached 0.27% of GDP, the highest level since 2021.
In addition to the fiscal factor, there is also a social agenda that views taxation on large inheritances as a way to correct inequalities. Brazil taxes, on average, 4% on inheritances, far below the United States, where the federal rate on estates can reach 40%, according to the Internal Revenue Service (IRS). At least five American states still impose additional state taxes of up to 16%, according to data from the Tax Foundation.
With this international comparison in mind, the Brazilian government seeks to achieve standards closer to those of developed economies, making ITCMD one of the main instruments for redistribution. This change, however, generates insecurity and urgency among families looking to protect their assets.
New Calculation Basis And End Of Legal Loopholes: What Changes In Practice
One of the most controversial points is the replacement of assessed value with market value as the reference for calculating ITCMD. In practice, this could substantially increase the tax amount, especially on properties that were undervalued. The creation of the Brazilian Real Estate Register (CIB) should make this oversight automatic, based on actual market prices.
Another new feature is the expansion of taxation rules to intangible assets, such as trademarks, business shares, and goodwill. The PLP 108/2024 stipulates that the shares of companies given or inherited are to be valued at the real value of the assets, and not just the accounting net worth, eliminating practices of undervaluation.
The project also tightens the screws on usufructs and simulated donations. Now, the termination of usufruct — when the donor dies and the asset passes to the heir — will be considered a new taxable donation if there are undistributed profits. Additionally, fake loans or sales between family members will be treated as disguised donations, subject to tax.
Combined, these changes increase state revenue, but also require more sophisticated wealth planning and constant legal oversight.
Strategies To Reduce Impacts And Preserve Assets
For those looking to adapt, experts recommend anticipating donations while the current rates are still in effect. States like Pernambuco, for example, maintain a minimum tax rate of 2%, which can represent significant savings if the new rules are approved.
However, it is important to respect the waiting period for changing fiscal residency, as address transfers just before a donation may be disregarded by the tax authorities.
Another popular alternative is the use of private pension plans (PGBL and VGBL). The Supreme Federal Court (STF) has already declared unconstitutional the collection of ITCMD on amounts from pension plans, understanding that these resources do not belong to the inheritance, but rather to an autonomous contract between the holder and the insurer.
Thus, these instruments have become great allies of estate planning, allowing beneficiaries to receive amounts without probate and without ITCMD.
Finally, families with real estate or asset holdings should reevaluate their structures in light of the new consumption reform, which establishes IBS and CBS with an estimated rate of 26.5%. Although it brings new costs, maintaining these holdings still offers governance advantages and centralized asset control.
The conclusion of the experts is clear: the time to plan is now. With the advanced processing of PLP 108/2024 and the pressure for revenue, the window of opportunity to pay less inheritance taxes is closing rapidly.
Os políticos governantes aumentam cada vez mais a arrecadação que vai para os bolsos deles mesmo e dos que mamam nas tetas do governo militares,políticos e funcionários públicos em geral
Esses políticos de esquerda são colaboradores da implantação do comunismo, no Brasil. O objetivo final sempre vem fantasiado das tais narrativas, aparentemente inofensivas, mas no final a traição é do tamanho de um monstro. Não se deve acreditar em traidores, se não quiser se lascar. Fica a dica…
Mentira deslavada… americano só começa a pagar 40% depois de uma isenção de 13 milhões de dólares…na prática só ricos pagam os 40%… isso foi uma mentira propagada pro povo aceitar esse ROUBO nas heranças das quais o povo já pagou imposto a VIDA INTEIRA.
Para 2024, esse imposto federal não se aplica até que os bens ultrapassem cerca de US$ 13,61 milhões por pessoa.
• A taxa máxima é de até ~40% sobre o montante que ultrapassa essa isenção.
Mas são justamente os tais 0,1 que entrarão nas novas alíquotas. 16% será o topo. Deixe de ser mané, o seu ap financiado q deixará para os filhos e o Corolla não serão sobretaxados.