How much does probate cost in Brazil? Calculate now.
Estimate ITCMD, notarial or court fees, property registration and a document allowance in São Paulo using 2026 references. The result is a subtotal: interest, monetary correction, late-payment penalties and legal fees are not included.
| Asset type | Description | Value (R$ — BRL) |
|---|
Enter the value of the assets to be divided, including any surviving spouse's or partner's marital share already included in those values. Enter that non-inherited amount in the marital-share field. We do not automatically deduct 50%. A blank field models no deduction; it does not establish that no marital share exists. If probate has already been formally opened, enter the filing date; otherwise, the filing penalty is modelled as if the application were made today. For deaths before 1 January 2002, request an individual assessment: this tool does not calculate historical tax rules.
Choosing a São Paulo notary does not by itself establish São Paulo ITCMD jurisdiction. Assets in other states or abroad, and a deceased person or beneficiaries domiciled abroad, require separate assessment. The tool uses one entered value for the estimates, although the tax base (including valuation date and monetary correction) may differ from the notarial fee base. Early-payment discounts are not calculated.
60 days: São Paulo's tax-penalty threshold
Late-filing penalty scenario, using the stated filing date or today if that field is blank. CPC article 611 sets a procedural deadline of two months; the 60- and 180-day thresholds here are São Paulo tax rules under Law 10,705/2000, article 21(I). This is not an assessment of tax already paid.
Enter the date of death to start the scenario.
| Estimated ITCMD | — |
| Late-filing penalty | — |
| ITCMD + penalty | — |
Up to day 60: 0%; days 61–180: 10%; from day 181: 20% of ITCMD. The CPC deadline is two months, not necessarily 60 days. Late-filing penalty scenario, using the stated filing date or today if that field is blank. CPC article 611 sets a procedural deadline of two months; the 60- and 180-day thresholds here are São Paulo tax rules under Law 10,705/2000, article 21(I). This is not an assessment of tax already paid.
Interest, monetary correction and any late-payment penalty are not included. Their assessment depends on the payment deadline, payments made, any judicial extension and SEFAZ tables. We do not use a flat 1% monthly rate or assume interest starts on day 61. The subtotal is not the final amount payable.
The calculation runs in your browser. The scenario is included in a WhatsApp message only when you choose to send it. Use the eligibility tool to examine court and out-of-court requirements. Check the procedure.
Sources checked on 5 September 2026: Lei SP 10.705/2000; SEFAZ-SP; CNJ 695/2026.
Now that you know the state costs,
talk to the team that handles the probate.
Send the scenario through WhatsApp to request a review of the documents, guidance on the procedure and a legal-fee proposal. Sending it does not guarantee that penalties can be avoided or replace the tax assessment.
Common questions about probate costs in Brazil.
How much does probate cost in São Paulo, Brazil?
Costs may include ITCMD, the notarial deed or court fee, property registration and documents. No single percentage reliably fits every case. The calculator provides an estimated subtotal excluding legal fees, interest, monetary correction and late-payment penalties; exemptions, additional acts and the tax position require review.
What is ITCMD and who pays it?
ITCMD is the Brazilian state tax on inheritances and gifts. This scenario applies São Paulo's 4% rate to the share transferred, excludes the informed marital share and does not apply exemptions. Heirs must check the payment deadline and assessment with SEFAZ-SP. CNJ Resolution 695/2026 removed the requirement to prove prior payment for the notarial deed, but did not abolish the tax or extend its payment deadline.
What is the deadline to open probate in Brazil?
CPC article 611 provides for probate to be opened within two months, which is not always 60 days. Separately, São Paulo tax law sets a 10% ITCMD penalty where probate is not filed within 60 days of death, rising to 20% if the delay exceeds 180 days. Interest and late-payment charges follow their own rules.
Out-of-court or court-supervised probate: which is my case?
Disputes require court proceedings. A minor or legally incapable person does not automatically prevent a notarial deed: CNJ Resolution 35, article 12-A, requires their undivided share in every asset, prohibits disposal of their rights and requires a favourable Public Prosecutor's opinion. Where there is a will, article 12-B requires express judicial authorisation in a final, unappealable decision and the other conditions. Counsel and the notary must confirm eligibility.
Are the calculator amounts paid to the lawyer?
No. Everything the calculator estimates — tax, deed or court fee, registry and certificates — is paid to the State, the Court of Justice and the notary/registry offices, and is due regardless of the lawyer you choose. Legal fees are quoted separately by the firm.
How to estimate probate costs.
These are São Paulo examples, not an individual quotation. Assets, marital share, exemptions, required acts and municipality may change the costs. Other states have different rules.
Keep taxes and procedural expenses separate from legal fees. Each category has its own calculation basis and recipient.
1. ITCMD — tax on the inheritance transferred
This scenario applies 4% to the inheritance transferred in São Paulo, excluding the informed marital share. Exemptions depend on the statutory category and each beneficiary's circumstances; there is no general tax-free allowance for every estate. Instalments depend on the State Treasury's rules and approval.
2. Court fee or notarial deed
For judicial probate in São Paulo, the court fee is set by estate-value brackets, including the marital share, at 10, 100, 300, 1,000 or 3,000 UFESPs (Law 11,608/2003). Out-of-court deed fees follow the notarial table and its valuation rules. Additional expenses and fee waivers require separate review.
3. Property registration
The partition or adjudication must be entered in the relevant property records. The estimate assumes one registration per property and the São Paulo city table. Outstanding earlier acts, multiple transfers, tax valuations and other entries may change the charge. Inheritance passes upon death, but the property records still need to be regularised.
4. Legal fees
A lawyer is required for judicial probate and the out-of-court notarial deed. Fees depend on scope, complexity, parties and disputes. The OAB/SP fee table provides professional guidance; legal fees are not included in this tool's result.
Examples for a single property
The examples below assume one regularly registered property, no marital share, no exemption, no penalty and an out-of-court deed. They use the CNB/SP 2026 notarial table with 2% ISS and the São Paulo city registry table. Documents, additional acts, interest, monetary correction and legal fees are excluded.
| Property value | ITCMD (4%) | Deed + registration | Example subtotal |
|---|---|---|---|
| R$ 80,000.00 | R$ 3,200.00 | R$ 3,770.52 | R$ 6,970.52 |
| R$ 150,000.00 | R$ 6,000.00 | R$ 4,605.32 | R$ 10,605.32 |
| R$ 200,000.00 | R$ 8,000.00 | R$ 5,738.56 | R$ 13,738.56 |
| R$ 300,000.00 | R$ 12,000.00 | R$ 6,929.53 | R$ 18,929.53 |
| R$ 500,000.00 | R$ 20,000.00 | R$ 8,747.79 | R$ 28,747.79 |
| R$ 650,000.00 | R$ 26,000.00 | R$ 8,747.79 | R$ 34,747.79 |
| R$ 1,000,000.00 | R$ 40,000.00 | R$ 9,915.11 | R$ 49,915.11 |
Illustrative amounts under the assumptions above. Confirm final charges with the relevant authorities.
Notary or court: which costs less?
There is no universal answer. Choosing a notary rather than a court does not by itself change ITCMD; court and notarial fees follow different tables. Out-of-court probate requires agreement and the other legal conditions. Minors, legally incapable persons and wills are subject to the specific conditions in CNJ Resolution 35, articles 12-A and 12-B. Compare costs after confirming legal eligibility.
Planning expenses lawfully
Arrange formal filing without confusing the two-month procedural deadline with São Paulo's 60-day tax threshold. Check exemptions and fee waivers, organise documents and consider any available instalment plan. Gifts, usufruct or a family holding company do not guarantee savings: taxes, ongoing costs, succession and family needs must be assessed together.