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Brazilian Real Estate Registration and the Integration of Registries with the Federal Revenue Change the Tax Calculation Base without Altering Rates, Increasing IPTU, ITBI, ITCMD, and Even Rents.
The new rules for calculating IPTU and other real estate taxes were born from the Normative Instruction 2,275, dated August 15, 2025, published by the Federal Revenue. The text, detailed by tax attorney Alexandre Winkler, creates the Brazilian Real Estate Registration (CIB) and the National System for the Management of Territorial Information (CINTER).
The mechanism does not alter rates, but rather the calculation base. From now on, the so-called “reference value”, calculated based on real market transactions, will be used, shared in real-time among registries, municipalities, state treasury departments, and the Union. In practice, this reduces discrepancies between assessed value and market value, increasing revenue without the need for legislative change.
The “CPF of Real Estate”: What is the CIB
The CIB will function as a CPF for real estate. Each property will have a unique number at the national level, replacing fragmented and outdated registrations.
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Until now, each municipality, registry, and federal entity maintained separate databases, which generated inconsistencies and allowed for underassessment gaps.
With the unified system, the government will have immediate access to information about purchases, sales, encumbrances, financing, and donations.
This creates a much more accurate portrait of the real value of properties, by neighborhood and even by building.
How CINTER Fuels the Reference Value
The CINTER requires real estate registries to integrate their information with the Federal Revenue.
Each registered transaction feeds the database, which generates the reference value used as a basis for taxes.
An example cited by Alexandre Winkler shows the practical difference: in São Paulo, properties with assessed value of R$ 1.6 million were sold for R$ 2.8 million.
With the new system, the municipality will be able to approximate the IPTU calculation to the real market value, increasing the charge even without altering the rate.
Direct Impact on IPTU
The most immediate effect of the new rules will be on the IPTU. Currently, many municipalities use assessed values that are much lower than real prices.
With the adoption of the reference value, the tax is expected to rise significantly.
Although there is no change in the rate, the base will be larger. This means families should prepare for higher tax bills in the upcoming billing cycles, especially in valued urban areas.
Reflections on ITBI and Combating Undervaluation
Another impacted tax is the ITBI (Tax on the Transfer of Real Estate), paid in buying and selling operations.
With data cross-checking, it will be harder to declare values below the real amounts to pay less tax.
If the system identifies significant discrepancies between the deed and the average prices in the region, the municipality can automatically correct the base, eliminating space for undervaluation.
Effects on Inheritance Tax (ITCMD)
The new rules also affect the ITCMD (Tax on Mortis Causa Transmission and Donation), under state jurisdiction.
Until now, the collection was based on outdated assessed values.
With the integration, state tax authorities will be able to demand tax on the updated market value, raising the cost of inventories and donations.
In São Paulo, for example, the ITCMD rate is 4%, but there are already discussions to raise the burden to 8% with tax reform.
With the reference value, this collection will be even heavier for families that have not planned ahead.
Stricter Oversight on Rentals
In addition to purchases and inheritances, the rental market will also be impacted.
The cross-referencing of CINTER with income tax declarations will allow the Federal Revenue to identify cases where tenants do not declare payment or landlords omit income received.
This means a higher risk of falling into tax scrutiny and applying fines, both for those who pay and for those who receive.
The new rules tighten the noose, making it harder to maintain informal rental agreements.
Risks, Uncertainties, and Next Steps
Despite the potential for increased revenue generation, the system still faces challenges.
The full integration of registries with CINTER may take time, as will the standardization of municipal registrations.
In the meantime, there will be adjustments until the reference value is considered stable and reliable.
Another open issue is how each municipality and state will apply the reference value in its local legislation.
IN 2,275 creates the tool, but its incorporation depends on regulatory adjustments in each federative entity.
In summary, the new rules represent a structural change: the rate does not increase, but the calculation base is corrected, bringing it closer to the real market value.
This will impact IPTU, ITBI, ITCMD, and rentals, demanding greater financial planning from families and businesses.
What do you think about taxes being calculated based on the market reference value of properties? Leave your opinion in the comments — we want to hear real experiences from those who are already feeling the impact of these changes.
Governo **** filhos da ****!!! Nao fazem **** nenhuma e querem roubar o cidadão que da o sangue para conseguir comprar um imovel; bando de parasitas!
Mas um jeito de tirar dinheiro do povo. PoIs, quem sofrerá mais são as famílias com menos condições de arcar com toda essa carga tributária. E o povo carregando um Estado deficiente nas costas.
Injusto.Ovalor de mercado não corresponde à realidade no momento da venda. Estou vendendo meu imóvel há anos, toda proposta que recebo o valor é constrangedor. Visitei imóveis para comprar com o valor da proposta. Imóveis inferiores .Resumindo, várias propostas recebidas longe da realidade de mercado. Os possíveis compradores querem fazer bom negócio ,comprar somente quem está enforcado financiamento