Probate (inventário) in São Paulo: how to open it, how much it costs and how long it takes?

Is the 60-day deadline running? See our page on the probate deadline and penalty in São Paulo. Are there assets outside Brazil, or only funds sitting in a bank? See our pages on cross-border probate and on judicial authorisation to release funds.

Few families are prepared for the question that arrives together with grief: and now, what do we do with the house, the car, the bank account, the company shares? Amid the pain and the paperwork, it is common to put it off — and that is exactly when the problem starts to grow.

Without probate, access to accounts, property transactions and company management can become difficult. This does not prohibit every act before completion: administration and specific forms of sale are possible under their own requirements and authorizations. Delay can also create penalties, preservation costs and disputes. The initial task is to identify urgent matters and deadlines while preserving assets and documents as the family organizes the estate.

In this guide, you will understand what probate is, what the deadline is in São Paulo and what happens if you are late, the difference between the judicial and the extrajudicial route (and when each applies), how probate works with a will, with real estate and with a company, how much it costs, which documents are required and how long everything takes to resolve. At the end, an example with numbers, the most common mistakes and a checklist.

What is probate and why is it mandatory?

Probate (inventário) is the procedure — judicial or extrajudicial — through which the assets, rights and debts left by the deceased (the estate) are identified, the tax due (the ITCMD) is calculated and paid, and the transfer of the estate to the heirs is formalized (the division of the estate).

Inheritance passes to the heirs at death under article 1,784 of the Brazilian Civil Code, with actual legal effects. Probate identifies which assets are allocated to each heir and provides the documents required for registration. It is generally necessary where assets must be divided, even by agreement, although Law 6.858/1980 contains exceptions for certain funds. Administration, assignment and sale can be permitted before completion under specific rules; an heir cannot freely dispose of any particular estate asset.

The practical distinction is between inheriting and documenting the allocation of individual assets. A house may remain registered in the deceased’s name, and a bank may require a notarial deed, court title or separate authorization to release funds. These documentary requirements do not make inheritance theoretical; they establish entitlement, shares and powers for third parties.

Who inherits? The order of heirs and the spouse's share

Before division, identify who the heirs are. Article 1,829 of the Brazilian Civil Code first calls descendants, who may inherit alongside the spouse depending on the marital regime and assets; without descendants, ascendants inherit alongside the spouse; the spouse then inherits alone, followed by collateral relatives up to the fourth degree if none of the earlier categories apply. Family circumstances and representation rules also need review.

The surviving spouse's share is one of the points that most often raise doubts — and it depends on the marital property regime. Under partial community of property (the most common), the spouse is entitled to the half-share (meação) over the marital assets and may also concur in the inheritance as to the deceased's separate assets. Under other regimes, the concurrence changes. That is why separating what is the half-share (meação) (the half that already belonged to the spouse) from what is inheritance is essential — not least because the ITCMD falls only on the inheritance.

The São Paulo probate calculator separates estimated tax, notarial and registration costs; complex marital-property issues need individual review.

Since 2017, the partner in a stable union inherits on the same terms as a spouse: the Federal Supreme Court (STF) declared unconstitutional the rule that gave them inferior treatment (STF, Theme 809, RE 878.694), applying to them the same order of art. 1.829. In practice, the surviving partner is also an heir — which requires proving the stable union in the probate.

The forced heirs listed in article 1,845 of the Civil Code are descendants, ascendants and the spouse. Their protected share is half the inheritance, calculated under the legal rules, not half of all marital assets. The survivor’s pre-existing marital share must be separated. Where a protected share applies, a will may freely allocate only the disposable portion, subject to other legal limits.

What is the deadline to open probate in São Paulo — and what happens if you are late?

In São Paulo, there are two deadlines that are often confused, and the one that hits your pocket is the second:

• Procedural deadline (federal): probate must be initiated within 2 months from death and completed within the following 12 months, with the judge able to extend it (art. 611 of the CPC). This deadline organizes the proceeding but does not, in itself, generate a direct penalty.

• Tax deadline (São Paulo): probate must be requested within 60 days of the opening of the succession. If this is missed, the ITCMD is calculated with a 10% penalty; if the delay exceeds 180 days, the penalty rises to 20% (State Law 10.705/2000, art. 21, I). This is the deadline that turns into money.

For notarial probate, a deed appointing the estate administrator can document the start of the procedure, under São Paulo rules and TJSP decisions. It must be executed in time by reference to the death: the appointment does not start a fresh 60-day period. The late-opening penalty, filing duties and ITCMD payment deadlines are different matters. If timely commencement is documented but a penalty is assessed, the act and potential challenge must be examined without promising cancellation.

The cost of delay depends on the obligations missed: a late-opening penalty can apply, and overdue tax may separately attract interest, adjustment and other charges. Each due date should be monitored independently. Preserving and managing the assets also needs planning to avoid deterioration and unnecessary expenses.

Judicial or extrajudicial probate: which fits your case?

There are two routes to carry out probate, and the choice greatly changes the time and the cost. Extrajudicial probate is done at a notary's office, by public deed, and applies when the heirs are legally capable and in agreement. Judicial probate runs in court and is the path when there is a conflict among the heirs — and, traditionally, also when there was a will or a minor or legally incapable heir (but this has changed, as we will see).

Both routes require legal assistance from a lawyer or public defender, as applicable; at the notary’s office the professional assists the parties and signs the deed (CPC, article 610, paragraph 2). The deed does not require court confirmation and serves as a title for the relevant registrations. Parties may choose the notary without applying court territorial-jurisdiction rules, but electronic acts must also comply with the separate e-Notariado rules.

CNJ Resolution 571/2024 broadened and regulated notarial routes. Where a minor or person lacking legal capacity is involved, their marital or inheritance share must be allocated as an undivided share in every asset, with no disposal of their rights and a favourable opinion from the Public Prosecutor’s Office. Giving them assets of equivalent aggregate value is insufficient. A will entails separate requirements for express, final judicial authorization. Notarial probate involving wills already had precedents before 2024.

Criterion	Judicial	Extrajudicial
When it applies	Conflict among heirs (or the parties' choice)	Agreement and legal requirements; wills, minors or persons lacking capacity require specific CNJ safeguards
Where	Family and Succession Courts (TJSP)	Choice of notary, subject to electronic-act rules
Conclusion	Court decision (deed of division, formal de partilha)	Public deed, without confirmation
Main cost	Special probate UFESP bracket schedule (Law 11.608/2003, article 4, paragraph 7)	Notarial fees under the current schedule, act and estate; later registration is separate
Lawyer	Mandatory	Mandatory
Typical time	Months to years	May take weeks or months; requirements vary and no period is guaranteed

In court, arrolamento sumário requires capable parties in agreement (CPC, article 659); arrolamento comum applies within the 1,000-minimum-wage limit, subject to its requirements. In the former, STJ Theme 1,074 dispenses with prior ITCMD payment for approval and issue of the division or adjudication documents, without cancelling the tax. Taxes relating to estate assets and their income must be shown to have been paid. These are simplified procedures, not guaranteed completion periods.

Who looks after the assets during probate? The role of the estate administrator

The estate administrator (inventariante) represents and administers the estate until division, preserves assets and renders accounts. Appointment follows CPC articles 617 to 619. The role does not confer unlimited powers: in court, sales and other acts listed in article 619 require the interested parties to be heard and judicial authorization. For notarial probate, article 11-A of CNJ Resolution 35/2007 permits authorization by deed for a sale funding probate expenses, subject to specific safeguards on earmarking, security and oversight.

Choosing a diligent estate administrator makes a practical difference: it is they who keep the property in order, prevent debts from accumulating and move the proceeding forward. An absent administrator, or one in conflict with the others, is one of the most common causes of probates that drag on for years.

Probate with a will: can it be done at a notary's office?

Yes, subject to article 12-B of CNJ Resolution 35/2007 as amended by Resolution 571/2024. Requirements include express authorization from the succession court in a final judgment in the proceedings to open and implement a valid, effective will. Agreement, legal capacity and, where minors or persons lacking capacity are involved, article 12-A safeguards must be checked. A testamentary acknowledgment of a child or another irrevocable declaration bars the notarial route. Merely opening or registering the will is not authorization to proceed out of court.

This opening did not come out of nowhere: the Superior Court of Justice (STJ) already admitted the possibility (REsp 1.808.767/RJ, 4th Panel, 2019) and, in São Paulo, Provimento CGJ 37/2016 already allowed the extrajudicial route when there was authorization from the court handling the will. Resolution 571/2024 consolidated this understanding nationwide.

One step is mandatory in any probate: checking for the existence of a will at CENSEC, through the Central Registry of Wills Online (RCTO). The certificate is required in both the judicial and the extrajudicial route (Provimento CNJ 56/2016). If there is a dispute over the will or over the division of the estate, the path reverts to the judicial route.

Probate with real estate: what changes?

Where real estate is involved, three issues require attention. First, the tax valuation must follow ITCMD rules and the asset’s circumstances: a municipal reference figure is not automatically the correct basis. Second, the court partition title, adjudication title or notarial deed must be submitted to the competent Real Estate Registry. Registration identifies and updates ownership and the chain of title; it does not create the inheritance transfer, which took place at death. A later sale depends on the relevant titles, authorizations and other transaction requirements.

Third, review the property record, building, area and tax obligations. Defects can complicate valuation, probate or registration without necessarily stopping the whole procedure; they may be resolved before, during or alongside it. Inheritance, where taxable, triggers ITCMD rather than ITBI for that transfer itself. An unequal allocation involving consideration or a later transaction requires its own tax analysis.

Probate with a company: what happens to the shares and the management?

If the deceased was a partner in a company, the quotas or shares form part of the estate and are also included in the probate and taxed by the ITCMD, on the value of the interest. What happens to the company, however, depends on the articles of association: they may provide for the continuity of the company with the heirs, the determination of the withdrawing party's payout (payment of the quota's value to the heir, without the heir becoming a partner), or the heirs' entry into the company's membership.

If the deceased was a company manager, the absence of a valid replacement may disrupt banking, contracts and decisions. Management and succession clauses, and appropriate planning through a holding company, may organize the transition but do not replace company-specific legal analysis. Valuation must follow the applicable legal and accounting method and may require a report. Goodwill, the business’s intangible value, is not automatically included in every valuation.

The articles may provide for continuation with successors, liquidation of the deceased’s interest, or remain silent. Silence does not leave a legal vacuum: article 1,028 of the Civil Code provides for liquidation of that interest, subject to exceptions such as different contractual terms, dissolution by remaining partners, or an agreement with heirs to substitute the deceased. The company type and applicable rules must be checked. Inheriting economic rights does not automatically confer management powers.

ITCMD: how the inheritance tax is calculated in São Paulo

ITCMD is the state tax on inheritances and gifts and can represent a substantial expense. São Paulo’s current rate is 4% under article 16 of Law 10.705/2000, applied to the taxable base. CNJ Resolution 695/2026 removed proof of prior payment as a condition for executing the probate deed. It retains the parties’ acknowledgment of tax duties and, where tax has not been paid, notice to the tax authority within five days or the period set by tax legislation. Sefaz-SP maintains its guidance on compliance with state law and has provided a SIPET communication service. Notarial execution, payment, reporting and later registration must therefore be coordinated; the rule is not a tax exemption.

The base starts from the value of assets and rights at the taxable event, subject to the rules for each asset. Real estate requires assessment of market value and applicable tax criteria; vehicles may use an accepted market reference; bank accounts and investments need balances; and company interests require the appropriate valuation, sometimes supported by accounts and a report. Goodwill is not automatically included in every valuation method. A spouse’s or stable partner’s pre-existing marital share is not inherited and is not subject to inheritance ITCMD on that basis.

São Paulo permits up to 12 instalments when the conditions are met, with a minimum payment and financial charges. It is not an automatic, interest-free division of the tax. Article 6 of Law 10.705/2000 contains specific exemptions depending on the asset, value and other conditions. UFESP thresholds must be applied with the unit value relevant under the tax rules and taxable event. A small estate alone does not establish entitlement to an exemption.

São Paulo’s 4% rate must be distinguished from the progressive-tax framework introduced by Constitutional Amendment 132/2023 and Complementary Law 227/2026, subject to the national 8% ceiling. That framework does not automatically raise São Paulo’s rate to 8%. A change depends on applicable state legislation and temporal rules, including the next-calendar-year and 90-day restrictions. Before a particular transaction, verify the law, taxable event and effective dates; pending bills cannot be treated as certain future law.

How much does probate cost in São Paulo?

Beyond the ITCMD, which we saw above, probate has other costs. See the full breakdown of the components:

Component	What it is / how much
ITCMD	4% of the value of the transferred assets in São Paulo (Law 10.705/2000, art. 16). It falls only on the inheritance, not on the spouse's half-share (meação). Up to 12 instalments depend on tax conditions, a minimum payment and charges.
Court costs	The special schedule under article 4, paragraph 7, of Law 11.608/2003 uses 10, 100, 300, 1,000 or 3,000 UFESPs by gross-estate bracket. A generic 1.5% does not apply; joined claims and other expenses may have separate charges.
Notary fees	The current notarial schedule applies to the act and estate. Later registrations, documents and additional expenses should be budgeted separately.
Lawyer's fees	Agreed according to the scope, professional ethics and OAB/SP schedule, including rules against unduly low fees; there is no universal price.
Certificates and documents	Certificates for property, death, marriage, CENSEC and others: smaller costs, but they add up.

To compare costs, first separate the marital share from inheritance: assets already belonging to the survivor are outside the inheritance ITCMD base. Probate court fees follow a separate gross-estate basis, which can include that marital share. The special UFESP bracket schedule applies, not a flat 1.5%. Include legal fees, documents, registration and any joined claims. Only a case-specific comparison identifies the suitable route, without promising fixed savings or claiming that a notary is always cheaper.

People unable to afford the costs can check eligibility for court-fee relief and public legal assistance. Its scope depends on the law and relevant decision; it does not remove every private expense or tax. ITCMD exemptions have their own conditions under article 6 of Law 10.705/2000, including applicable UFESP thresholds. Procedural relief and tax exemption are distinct.

Which documents are required for probate?

Incomplete documentation can delay probate, alongside disputes and court, tax or registration requirements. It helps to gather available documents and identify which need updating. In general terms:

• Of the deceased: death certificate, ID and CPF, up-to-date marriage certificate (or birth certificate, if single), proof of address and the certificate reporting whether a will is recorded (CENSEC/RCTO).

• Of the heirs and the spouse: personal documents, birth or marriage certificates, proofs of address and, if any, the prenuptial agreement.

• Of the assets: real estate (up-to-date property record (matrícula), IPTU bill and assessed value); vehicles (CRLV and FIPE value); accounts and investments (statements on the date of death); quotas or shares (articles of association and balance sheet); and other assets.

• Clearance certificates: for debts and taxes of the deceased and of the assets, as applicable.

Certificates and other documents have different recency and validity requirements depending on the authority and act. Coordinating requests helps prevent one document from expiring while another is awaited. A missing document does not justify ignoring the opening deadline: the lawyer should identify what is essential to commence and what can be completed later.

How long does probate take in São Paulo?

There is no guaranteed duration. Agreed notarial probate with complete documents and no outstanding authorizations may finish in weeks or months, but that is a possibility, not a promised deadline. Agreed court proceedings depend on the steps required and court availability; a uniform six-to-eighteen-month estimate is not justified. Disputes about heirs, wills, assets or valuation can require evidence and extend proceedings for years.

What most influences the timeframe, in practice:

• Documentation: up-to-date certificates and property records in hand speed everything up; pending issues stall progress.

• Number of and relationship among the heirs: the more heirs and the greater the disagreement, the slower the process.

• Complexity of the estate: real estate in other states, an interest in a company or a will require additional steps.

• The route chosen: a notarial procedure can reduce steps, but its speed depends on documents, requirements and any authorizations; it is not guaranteed.

What else may come up in probate: debts, supplementary division, assignment and assets outside São Paulo

Some points fall outside the basic script and tend to arise in practice:

• Estate debts. The deceased's debts are paid out of the inheritance assets before the division. The heirs are not liable with their own assets — they are liable only up to the limit of what they received (arts. 1.792 and 1.997 of the Brazilian Civil Code). That is why it is important to identify the liabilities too, not just the assets.

• Supplementary division (sobrepartilha). If an asset is discovered after probate has closed (a forgotten account, a plot of land in another city), a supplementary division is carried out for that asset alone (art. 669 of the CPC), without redoing the entire process.

• Assignment of hereditary rights. An inheritance share may be assigned by public deed before division under article 1,793 of the Civil Code. An assignment for consideration to someone outside the succession is subject to the other heirs’ statutory priority rights. Assigning a share is different from freely selling a particular estate property, which has its own restrictions.

• Assets in other states or abroad. Court jurisdiction generally starts from the deceased’s last domicile, subject to CPC exceptions. Tax jurisdiction, asset type and location require separate analysis. Overseas assets entail coordination between jurisdictions; Brazilian proceedings do not automatically partition them. Complementary Law 227/2026 requires an updated tax assessment, without assuming that every international situation is automatically taxable in São Paulo.

• Negative probate. Where no assets remain to be divided, a formal statement through inventário negativo may help establish that fact for a specific purpose, such as explaining the position to creditors. It is not compulsory after every death without assets.

Practical example: the probate of Dona Helena's family

Consider Helena, a fictional widow in this example, who dies in São Paulo leaving two adult children in agreement. Assume all assets belonged exclusively to her, with no unresolved earlier succession or debts: an apartment in Vila Mariana worth R$ 800,000, a car worth R$ 60,000 and investments of R$ 140,000, totalling R$ 1,000,000. There is no will. The figures are illustrative, not a quotation from the firm.

• Route: since the children are legally capable, in agreement and there is no will, extrajudicial probate applies, at a notary's office, without needing to go to court.

• ITCMD: 4% of R$ 1,000,000 equals R$ 40,000 in gross tax, assuming a fully taxable base without exemptions, discounts or additions. Widowhood alone does not prove exclusive ownership of all assets. Instalments depend on tax requirements and include charges; they are not simply R$ 40,000 divided by twelve.

• Cost of the route: an estate of R$ 1,000,000 falls in the 300 UFESP court-fee bracket. At the 2026 UFESP value of R$ 38.42, the fee is R$ 11,526, excluding other expenses and any joined claims. Notarial execution and later registration need their own quotations. A complete comparison, rather than a generic percentage, establishes which route is more economical.

• Deadline: the children request probate within 60 days of death to avoid the late-opening penalty, while separately controlling ITCMD filing and payment deadlines. The deed’s execution date depends on the documents, agreement and authorizations actually required.

• Registration: the deed is submitted to the Real Estate Registry responsible for the property record. Registration updates the named owners under the division and organizes the title chain; a later sale or lease must still satisfy its legal and contractual conditions.

The example’s objective is to formalize the division, meet the obligations and complete registration, without guaranteeing a deadline or absence of penalties in every case. Disputes incompatible with agreement, or unmet notarial requirements, call for the appropriate court proceedings. Court fees follow the special probate schedule, rather than a generic 1.5% of the estate.

The most common (and costly) mistakes

• Letting the 60 days lapse and incurring the 10% penalty on the ITCMD (or 20% beyond 180 days).

• Thinking there is no rush: a blocked account, a property that cannot be sold and a frozen estate become costly over time.

• Choosing a route without comparing requirements and costs. Court or notarial proceedings may be appropriate according to the interested parties, documents and issues. Neither is always faster or cheaper.

• Undervaluing assets to improperly reduce ITCMD may result in additional tax, assessment, penalties and charges according to the violation and applicable law.

• Forgetting to check for a will at CENSEC before starting probate.

• Failing to register the division document or public deed leaves the property record out of date and can impede later transactions. Inheritance already passed at death; registration separately identifies the allocated interests and makes the title public.

• Confusing the half-share (meação) with inheritance and paying ITCMD on the half that already belonged to the spouse.

• Ignoring the estate debts: they follow the estate and must be paid up to the limit of the inheritance.

Checklist: what to organize before and during probate

• Identify all the assets, rights and debts of the deceased (the estate).

• Request the certificate reporting whether a will is recorded (CENSEC/RCTO).

• Gather the documents of the deceased, the heirs and the assets.

• Check whether the extrajudicial route applies (legally capable and in agreement) or the judicial one.

• Calculate ITCMD and monitor reporting and payment obligations separately from the 60 days for requesting probate to avoid the late-opening penalty; assess instalment requirements and charges.

• Engage a lawyer (mandatory in both routes).

• Complete the division of the estate and register it at the Real Estate Registry Office and with the other authorities.

How to avoid a costly, drawn-out probate: the role of estate planning

Organizing assets during life helps identify documents, obligations and the owner’s wishes before the family faces bereavement. It can reduce uncertainty and disputes, but does not guarantee tax savings or remove every need for probate. Each instrument has different costs, limits and effects that should be compared with the family and asset situation. Options include:

• Will. A will allocates the disposable portion while respecting the protected share where forced heirs exist. Formal validity and the family situation must be assessed; a will does not by itself eliminate probate or guarantee freedom from disputes.

• Lifetime gift, potentially with a reserved usufruct. A gift can transfer assets in advance, with ITCMD where due. It must preserve the donor’s means of support and respect forced shares, collation and reduction rules. The asset leaves the donor’s estate according to its title and registration, but later succession issues can still arise.

• Family holding company. Structuring the estate in a family company can ease the succession, organize the management and, in certain cases, reduce costs — a topic that deserves individualized analysis.

• Life insurance. Death-benefit capital is not treated as inheritance under article 116 of Law 15.040/2024. Payment depends on coverage, identifying beneficiaries and the legal and contractual conditions. Immediate, unconditional liquidity should not be promised.

Planning means making informed decisions with time to consider the consequences. Tax developments warrant attention, but do not justify rushed gifts or reorganizations. Whether an early transfer makes sense depends on current costs, protection of the owner and family, and the law actually applicable.

Frequently asked questions about probate in São Paulo

How much does probate cost in São Paulo?

Costs include ITCMD, court or notarial fees, legal fees, documents and registration. São Paulo’s current ITCMD rate is 4% of the taxable inherited value, excluding the survivor’s pre-existing marital share. Probate court fees follow specific UFESP brackets, not a flat 1.5%. Exemptions, the gross estate, current schedules and required acts must be checked; a notary is not always the cheaper option.

How long does probate take?

There is no uniform period. Agreed notarial probate with complete documents and no pending authorizations may take weeks or months. Court proceedings depend on the procedure, evidence and court progress. Disputes, companies, title defects and international issues can extend probate for years.

Can I sell a property without completing probate?

An heir cannot freely treat an undivided property as exclusively their own. Sales during probate may be authorized by a court; notarial sales funding probate expenses are also possible under article 11-A of CNJ Resolution 35/2007 and its safeguards. Assignment of an inheritance share by public deed is a different transaction, subject to priority rights and other legal limits.

Who pays the ITCMD in probate?

Heirs and legatees are taxpayers according to what they receive and the applicable law. The survivor’s pre-existing marital share is not inherited. Using estate funds or paying by instalments requires the necessary powers, authorizations and tax conditions. São Paulo allows up to 12 instalments with conditions, a minimum payment and charges. Signing the deed without prior payment under CNJ Resolution 695/2026 does not remove tax obligations.

Can probate be done without a lawyer?

No. Both court and notarial routes require assistance from a lawyer or public defender, as applicable. At the notary’s office the professional assists the parties and signs the deed. The review covers heirs, assets, deadlines, taxes and documents, without guaranteeing that every dispute or expense will be avoided.

What happens if I do not open probate?

Inheritance passes at death, but failing to conduct probate can impede allocation, registration and transactions and cause disputes and expenses. In São Paulo, applying more than 60 days after death may generate a penalty of 10% of ITCMD, rising to 20% after 180 days. Payment deadlines, interest and monetary adjustment follow separate rules and require separate examination.

Can probate be done at a notary's office if there is a will?

It may be possible under article 12-B of CNJ Resolution 35/2007. Requirements include express authorization in a final judgment from the succession court, agreement and applicable safeguards for minors or persons lacking capacity. Merely opening or recording the will is insufficient. A will containing acknowledgment of a child or another irrevocable declaration bars the notarial deed.

There is a minor or legally incapable heir: must probate go to court?

Not necessarily. Article 12-A of CNJ Resolution 35/2007 requires the minor or person lacking capacity to receive their marital or inheritance share as an undivided interest in every asset, without disposal of their assets or rights, and a favorable opinion from the Public Prosecutor’s Office. Equal overall values alone do not satisfy that condition. Disputes or unmet requirements call for court proceedings.

Where is the ITCMD paid and where does probate run in São Paulo?

ITCMD is reported to the competent state under the asset, succession and tax rules; Sefaz-SP services apply when the tax is owed to São Paulo. Court probate proceeds before the competent court, generally according to the deceased’s last domicile. Parties may choose the notary, subject to electronic-act rules. The resulting documents go to each asset’s competent registry.

Will the ITCMD in São Paulo increase?

São Paulo’s current rate is 4%. Constitutional Amendment 132/2023 and Complementary Law 227/2026 establish a progressive framework, subject to the national 8% ceiling, but do not automatically increase the state rate. A change requires applicable state legislation and compliance with the next-calendar-year and 90-day restrictions, among other rules. Bills are not current law.

When is it worth seeking a probate lawyer in São Paulo?

Seek advice soon after death to distinguish the two-month procedural deadline, São Paulo’s 60-day period relating to the late-application penalty and the reporting and payment deadlines. Early review identifies urgent matters, heirs, wills, assets and debts and allows comparison of available routes, without promising savings or a completion date.

Organizing probate early reduces uncertainty

Postponing action can aggravate documentary, tax and family issues. This does not mean every delay has identical consequences or every asset becomes unavailable. Identifying urgent matters, preserving assets and tracking each deadline separately supports informed management of probate.

A well-conducted probate does the opposite: it chooses the most economical route, observes the deadlines, calculates the right tax and unlocks the estate safely — so the family can move forward. Tailoring this handling to the reality of each inheritance is the work of someone who knows both Succession Law and the day-to-day of the notary offices and the São Paulo tax authorities.

At Falchet e Marques Sociedade de Advogados, based on Avenida Paulista in São Paulo, we conduct court and notarial probate and advise on estate planning through wills, gifts and family structures. We examine ITCMD, deadlines, documents and division to explain the necessary steps in the circumstances of the estate.

Contact our team on WhatsApp: +55 11 95901-1854 to discuss starting probate and organizing your family’s documents.