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Tax Reform Creates the Brazilian Real Estate Register, the “CPF of Properties,” Promising to Unify Property Data, Digitize Records, and Bring the Venal Value Closer to Market Price, Which Can Change the IPTU Calculation in Cities.
The Brazilian Real Estate Register (CIB), nicknamed the “CPF of Properties,” aims to standardize the identification of properties in the country and integrate currently dispersed databases.
The formula for IPTU remains unchanged, but the new arrangement is expected to bring the venal value closer to the market price, which may increase the calculation base in cities that update their registers more frequently.
The legal provision establishes deadlines for the adherence of capitals and other municipalities and outlines how data will flow through the Sinter (National System of Territorial Information Management).
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What Is the CIB and How Does It Work
The CIB is the national inventory of urban and rural properties, with a unique code for each property, as provided in Complementary Law 214/2025 and hosted within Sinter.
The law mandates that the register be included in municipal documents for construction and receive data submitted by originating registers, such as notaries and city halls.
Practically speaking, the CIB number will follow the property through registrations, annotations, and transactions, allowing for traceability and standardization of information throughout the national territory.
Sinter: The “Backbone” of Real Estate Data
The Sinter is the integration platform managed by the Federal Revenue Service that gathers registry, tax, and geospatial information about properties.
Originally established in 2016 and restructured by Decree 11.208/2022, the system enables electronic sharing of notarial and registry acts almost in real-time, creating an environment for tax intelligence and territorial management.
The 2022 regulation revoked the previous decree and consolidated the CIB within Sinter.
Reference Value and Venal Value: What Changes
Complementary Law 214/2025 introduced the reference value of the property, defined by an official methodology that estimates market value based on practiced prices and characteristics of the asset.
This value is calculated by tax administrations and published in Sinter.
Although IPTU will continue to be calculated by multiplying the venal value by the municipal rate, the existence of the reference value and more complete data is likely to bring the venal value closer to actual prices, especially in cities that update the Generic Value Plan with inputs from Sinter/CIB.
There is no creation of tax nor automatic changes to IPTU rates.
IPTU: What Remains and What Can Rise
The reform did not change municipal competence nor the basic mechanics of IPTU.
The new aspect lies in the update of the calculation base: Constitutional Amendment 132/2023 included in Article 156, Paragraph 1, Item III, of the Constitution, the possibility for the municipal Executive “to have its calculation base updated by the Executive Power, according to criteria established by municipal law”.
In practice, municipalities can reassess the venal value more frequently, as long as they follow the criteria defined in their own local laws.
When this occurs, the tax may increase even with stable rates because the base will become less outdated compared to the market.
Implementation Timeline
The Complementary Law 214/2025 set deadlines for registering all properties in the CIB.
Capitals and the Federal District have 12 months to adjust systems and include the CIB code; other municipalities have 24 months.
Since the law is dated January 16, 2025, this means implementation by January 2026 in the capitals and by January 2027 in others, unless local regulations state otherwise.
In parallel, Normative Instruction RFB 2.275/2025 detailed obligations for notaries, integrated the flow of documents into Sinter, and presented a work plan with implementation by November 25, 2025.
What the Federal Government Says
The Social Communication Secretariat of the Presidency stated that the CIB does not create or increase taxes and has no relation to rent increases or rules regarding children living with parents.
In a statement, Secom reinforced that the register standardizes information and provides legal security for owners, buyers, and sellers, combating misinformation about supposed automatic effects on the taxpayer’s pocket.
In Which Situations Should IPTU Feel the Effect
The impact will come from cadastre updates and revisions of the PGV made by the city hall — now equipped with more robust and standardized data.
Municipalities that have historically maintained outdated venal values tend to experience an increase when the reference approaches the market.
Cities that regularly update their base may see smaller effects.
It is important to emphasize that the CIB and Sinter do not impose a “single national venal value” for IPTU.
What exists is an official reference value published in Sinter, primarily aimed at taxing the IBS/CBS on transactions involving properties, which can serve as input for municipal revision of the venal value.
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