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Without Increasing the Rate, the Government Changes the Calculation Base: Starts to Use Market Value in “Real Time” and Automatic Data Cross-Checking to Collect More in IPTU, Inheritances/Donations, and Rentals Starting from 2026.
The initiative does not change rates, but expands the calculation base. This means that IPTU, ITCMD (inheritances and donations), and even informal rentals will be monitored based on real-time updated information. In practice, those who previously declared values below the market will see the charges increase, with the risk of fines, retroactivity, and even criminal charges.
How the “Google Maps” of Properties Works
According to Ben Zruel, the project involves two pillars: the Brazilian Real Estate Registry (CIB) and a national territorial information system created by Decree No. 11.208/2022.
Each property will have a unique code and a reference value aligned with the market price.
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This data will be fed by notaries, municipalities, states, and the Federal Revenue, forming a unified base.
The goal is to reduce fraud and eliminate discrepancies between what is declared and what is actually worth in the market.
In practice, the government will begin to see in “real time” who owns each property, how much it is worth, and what has changed.
Changes in IPTU
Municipalities will stop using outdated generic maps and will adopt market value as the calculation base.
This could significantly increase the IPTU of properties that have appreciated in recent years, as the tax will begin to reflect the real price.
Those with properties in areas of strong real estate growth should prepare for considerable increases in charges.
The impact will be greater for those who have been paying below the reference value.
More Expensive Inheritances and Donations
For the ITCMD, which applies to inheritances and donations, the change eliminates the room for undervaluation.
If a property is worth R$ 1 million in the market, the tax will be calculated on that value and not on artificially reduced amounts in declarations.
This means that, even without a change in the rates, the succession cost will increase starting in 2026, making it more difficult to plan assets based on outdated values.
Rentals: End of Informality
Another point of impact will be the taxation of informal rentals. The data cross-checking will allow for the identification of when a property is occupied by someone who is not the owner.
If there is no declared contract, the system will presume the existence of a lease.
This is expected to end under-the-table contracts and require owners and tenants to formalize agreements.
Those who omit information risk a fine of up to 20% and retroactive charges for five years, corrected by Selic.
Fines, Retroactivity, and Tax Crimes
The penalties include:
- 75% fine on unpaid taxes, reaching 150% in case of fraud.
- Retroactivity of up to five years, with interest at Selic rates.
- Possibility of being classified under the Law No. 8,137/1990, which defines crimes against the tax order.
In other words, in addition to the financial impact, there is a risk of criminal liability for those who try to circumvent the system.
Impacts and Alternatives
According to Zruel, the “Google Maps of Properties” represents a total siege on assets.
Property owners should prepare for fluctuations in IPTU, higher costs in inheritances, and the end of informality in rentals.
Experts recommend strategies like succession planning, asset holdings, diversification in real estate funds, or assets abroad to reduce tax risks and maintain liquidity.
The creation of the “Google Maps of Properties” marks a turning point in the Brazilian tax system.
Without changing rates, the government is expected to increase revenue based on real calculation bases, directly impacting those who have urban, rural, or rental properties.
And you, do you believe this change will bring more fiscal justice or just increase the burden for those who already pay taxes?
Leave your opinion in the comments — we want to hear from those living this reality.
Ocorrerá um desastre sistêmico inflacionário na economia. O custo do IPTU e demais acréscimos serão repassados ao CUSTO do produto vendido e ao CUSTO do serviço prestado.
O Estado será o maior prejudicado trazendo inércia e destruindo a economia.
Esse governo está tentando tirar os défits em cima do povo. Não temos mais como pagar tanto imposto. Trabalhando só pra pagar. Vivemos pra pagar … e eles pra receber…
E a receita vai atualizar o valor dos imóveis no IRPF ? Acredito que não, pois aí eles perdem o ganho de capital né? É só pro lado deles.