How to sell property in Brazil as a foreign owner: process, tax and getting the money out

In brief

A foreign owner can sell Brazilian property from abroad through an attorney-in-fact (procurador) who holds a power of attorney, and the seller needs a Brazilian tax number (CPF). The gain is taxed under Brazilian rules: guides quote 15% to 22.5% by size of the gain, some say a flat 15%, and they say the resident exemptions generally do not apply to non-residents, so confirm the rate with a Brazilian accountant before signing. The broker's commission is usually the seller's cost, about 5-6%. Plan 2 to 4 months (our assumption). Checked on 7 November 2026 through search summaries only.

What changes when you live abroad

The sale itself follows the same path for everyone: an offer, a deposit, the deed (escritura) signed at a notary office (cartório de notas), then registration at the property registry (Registro de Imóveis). What a foreign owner adds is two things. First, a CPF: without it you cannot appear in the deed or in the tax system. Law-firm guides say it can be requested from abroad. Second, a trusted person on the spot. Guides describe a procurador who negotiates, signs the contracts and receives the payment on your behalf, and one guide says the Brazilian tax authority holds that attorney responsible for the tax when the attorney sells for a non-resident. That is a reason to choose the attorney carefully and to write the powers narrowly: price floor, named buyer or bank account for the proceeds, and an end date.

The sale, step by step

• Gather the papers: the registry certificate of the property (matrícula), the original purchase deed, proof of the purchase price you paid, the property tax (IPTU) receipts, the condominium debt certificate and, if there was a mortgage, the proof of its release.
• Give a power of attorney to a Brazilian attorney or trusted agent. Guides say a notary typically wants foreign documents apostilled and translated by a sworn translator; ask the cartório which formalities it accepts.
• List the property with a broker and agree the commission in writing. Guides give 5-6% of the price, customarily the seller's cost.
• Sign the offer and take the deposit. Sign the deed at the cartório de notas after the buyer pays the municipal transfer tax (ITBI); the buyer normally also pays the notary and registry fees.
• The buyer's lawyer registers the deed at the Registro de Imóveis. One source describes a 30-day window for objections after publication before the title is updated; treat it as a possible delay.
• Calculate the gain and pay the tax (see below), then arrange the transfer of the money abroad.

Costs: who pays what

• Broker: about 5-6% of the price, normally the seller. If you sell privately there is no commission, but you carry the work.
• ITBI, the municipal transfer tax: the buyer's cost. One source puts it at about 2% in Florianópolis and about 3% in São Paulo; every municipality sets its own rate.
• Notary and registry fees: normally the buyer.
• The seller's own costs: certificates, apostille and sworn translations, the attorney's fee. We found no sourced amounts for these.
• Capital gains tax: the seller. A sale below a small threshold is exempt under a rule one guide quotes; verify it with the tax authority.

Tax in brief

Brazil taxes the gain on Brazilian property whatever the seller's citizenship. For a non-resident the gain is the sale price minus the documented cost of acquisition, and guides say the exemptions and reductions that residents enjoy (for example for a single home or for reinvesting in another one) generally cannot be assumed. The rate is where sources disagree: several quote a flat 15%, others a scale from 15% to 22.5% depending on the size of the gain, and one mentions 25% for sellers in low-tax jurisdictions. The gain is calculated with the tax authority's GCAP program and the payment slip (DARF) is issued through the government portal; for residents it is due by the last business day of the month after the sale. We could not confirm the same timing for non-residents, whether the buyer withholds the tax, or which DARF code applies. Keep every document that proves what you paid, because the cost basis reduces the tax. The full comparison of countries is in taxes when selling property abroad as a non-resident.

Getting the money out

Guides say the proceeds of a sale by a non-resident go through an authorised exchange institution, such as a bank, so that the conversion and the transfer leave a paper trail. The Central Bank keeps a registry of foreign capital (RDE-IED), but we found no source saying that the sale of a property by a non-resident must be entered there; ask the bank. Expect source-of-funds questions: the bank will want the deed, the purchase documents and the tax payment. Banks and notaries screen sellers and buyers with Russian, Belarusian, Kazakh or Ukrainian passports to different degrees, and we found nothing that describes how this works for a Brazilian sale, so ask your bank before the deed and not after. More on moving the money in repatriating money after selling property abroad and bank checks for Russian citizens living in the EU.

Worked example

This is illustrative arithmetic, not a market case. An apartment is sold for BRL 1,500,000 and was bought for BRL 900,000 with documents to prove it, so the gain is BRL 600,000. At 15% the tax is BRL 90,000. The broker takes 5%, BRL 75,000. The money that reaches the seller before the seller's own fees is 1,500,000 - 75,000 - 90,000 = BRL 1,335,000. If the 22.5% end of the quoted range applied to a gain this size the tax would be higher, so do not use these numbers as a budget: ask an accountant for the actual rate. We did not check whether selling costs reduce the gain.

Common mistakes

• Selling without a CPF or with a power of attorney that does not name the price floor and the bank account.
• Assuming the resident exemptions apply to you.
• Losing the documents that prove what you paid: a missing cost basis raises the tax.
• Paying the tax late because you assumed the resident deadline does not apply, or the other way round.
• Moving the money without the sale documents and the tax receipt.
• Leaving condominium or IPTU debt unpaid before the deed.
• Choosing a broker or attorney without checking their registration.

Checklist with timing

• Weeks 1-2: confirm the CPF, collect the registry certificate and the purchase documents, choose the attorney and the broker.
• Weeks 2-4: power of attorney with apostille and sworn translation if needed, listing, price floor.
• Weeks 4-10: offer, deposit, buyer's checks, certificates.
• Weeks 10-14: deed at the cartório, registration, 30-day window if it applies.
• After the deed: GCAP calculation, DARF payment, then the bank transfer with all documents.
• Total in our planning: 2 to 4 months. Nothing sourced gives a total.

Related: the general process in selling property abroad: step-by-step timeline and pitfalls and how to sell property abroad. If you bought with crypto see buying property in Brazil with crypto. If you live there, first 30 days in Brazil covers the CPF and registration, and property management for remote owners helps until the sale. For the market side see Brazil: most expensive, smallest and unusual properties. This is general information, not legal or tax advice.

FAQ

Can I sell my property in Brazil without going there? Yes, usually through a procurador who holds a power of attorney, but you need a CPF and the notary decides which foreign documents it accepts, so ask the cartório first.

Who pays the capital gains tax if I live abroad? The seller owes it. One guide says the tax authority makes the attorney-in-fact responsible when the attorney sells for a non-resident. Whether the buyer withholds the tax we could not confirm.

What is the tax rate? Sources disagree: a flat 15% in some guides, 15% to 22.5% by size of gain in others. Ask a Brazilian accountant for the rate that applies on the sale date.

How do I get the money out of Brazil? Through an authorised exchange institution such as a bank, with the deed, the purchase documents and the tax payment as support. We found no source on whether the Central Bank registry is needed for a sale.

How long does a sale take? Our planning range is 2 to 4 months from listing to money in your account. The deed itself can be signed within a day or two once the papers are ready; the registry and any objection window add time.