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New Special Regime Allows Updating the Value of Properties With a 4% Rate, Anticipating Part of the Tax, but Requires Careful Calculation Because It May Nullify Old Benefits and Create Losses in Quick Sales and Future Planning
The approval of Law 15.265/2025 created a new path by establishing the Special Regime for the Update and Regularization of Assets, REARP. The idea is to allow the taxpayer to redesign their taxation.
Instead of waiting for the sale to tax the entire capital gain, the tax authority offers a shortcut. The owner can update the property to the market value and pay 4% on the difference between the declared value and the price.
This reduced charge works like a flash sale and anticipates part of the tax that would be due in the future. Therefore, the government collects now, and the taxpayer tries to reduce the bite at the time of the sale.
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How Taxation Works Today
Under current rules, properties are reported in the income tax declaration at their historical cost, that is, the value paid at the date of purchase, without monetary adjustment. This figure serves as the basis for tax calculation.
When the owner sells the property, the difference between the purchase price and the selling price becomes a capital gain.
This portion is taxed at progressive rates that can reach 22.5%, depending on the size of the profit.
With REARP, taxpayers can anticipate part of this taxation by bringing the asset’s value into the current reality.
In this case, they pay 4% on the appreciation accumulated to date, betting on future savings.
Potential Gains and Risks of REARP
In rising prices, the potential savings can be significant. A property declared at 300,000 reais but worth 800,000 is an example of a situation where the future tax difference can weigh heavily.
However, the program has an important catch that cannot be ignored. If the property is sold before five years, the update is undone, and the taxpayer is taxed as if they had never joined the regime.
In practice, the 4% collected becomes just an advance, without a definitive benefit. Furthermore, REARP may be disadvantageous for older properties bought in the 1970s and 1980s, which already have reductions in the capital gain calculation.
There are situations where taxpayers can achieve exemption with these old rules. The same applies to those who intend to use the exemption when selling a residential property to buy another within 180 days, eliminating the tax without anticipating anything.
Duchess of Tax Explains the News
The questions about the new regime are the theme of the program “I Won’t Suffer Alone,” hosted by the Estadão columnist Maria Carolina Gontijo, the Duchess of Tax. She comments on the practical effects of the law and points out risks and opportunities for taxpayers.
Every Thursday at 9:30 a.m., the columnist reacts to economic news. Additionally, the weekly program features new videos on Mondays at the same time, exclusive for subscribers.
Highlights from the conversations circulate throughout the week on social networks and on Rádio Eldorado. The program also has a podcast version, which broadens the channels for those who want to better understand the impact of REARP in daily life.
With information from Estadão.
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