Brazilian Inheritance Tax Calculator (ITCMD)

A state tax on gratuitous transfers

ITCMD applies to every transfer of wealth made without consideration. In succession (causa mortis), the taxable event is death and the resulting transfer of the inheritance or bequest to the heirs; in a gift, it is the act of liberality made during life. Its constitutional basis is art. 155, I, of the Federal Constitution, which assigns the tax to the states and the Federal District, so there is no single national rate, but rather 27 distinct sets of legislation.

Two national guardrails organize this mosaic. The first is the 8% ceiling set by Federal Senate Resolution 9/1992, which no state may exceed. The second is EC 132/2023, tied to the Tax Reform, which made progressivity MANDATORY nationwide, the idea that the higher the value transferred, the higher the rate, no longer a state option. Complementary Law 227/2026 regulated that mandate, with an adaptation deadline of 12/31/2025 and the new rates taking effect from Q1 2026. Several states still charge a flat rate while adjusting their legislation, and the calculator reflects the rule in force in each state.

• Taxable event: inheritance, bequest, or gift.
• Constitutional basis: CF art. 155, I.
• National ceiling: 8% (Senate Res. 9/1992).
• EC 132/2023: progressivity MANDATORY (regulated by LC 227/2026), ceiling unchanged.

How progressivity changes the math

Suppose an inheritance of R$ 500,000 in a state that applies a flat rate. If that rate were, for illustration only, 4%, the ITCMD would be R$ 20,000. In a state with progressive brackets, the first portions of the value are taxed at lower rates and only the highest portion reaches the top rate, so the effective rate (tax ÷ total value) stays below the maximum rate. The percentages and bracket limits are exactly those of the state law; the numbers in this example only illustrate the mechanism.

That is why the calculator asks for the state and transmission type before the value: it selects the correct table and, when the state is progressive, shows the bracket-by-bracket breakdown, summing the tax of each portion. Below the result, a comparison table recalculates the same asset value across all 27 states, useful when a probate case or gift could be processed in more than one state. Always confirm the computed amount with the SEFAZ, since the asset appraisal (reference market value) and any exemptions can change the tax base.

Exemptions, deadlines, and what to confirm

Many states exempt gifts and inheritances below a certain value, usually expressed in state fiscal units (such as UFESP in São Paulo or UFEMG in Minas Gerais). When the value entered falls below the state's exemption threshold, the tool flags the exemption in the alerts. Gifts may also have their own rates or brackets, different from those applied to causa mortis succession, this calculator uses the same table for both transmission types and flags that caveat as an alert when you select gift, but it does not model rate differences by transmission type.

The payment deadline also varies: in probate, ITCMD is usually required before the partition is approved; for gifts, generally within a short window after the act (often up to 30 days). Because each state sets its own rules, is in the process of adapting to EC 132/2023's mandatory progressivity, and periodically revises its reference values, treat this calculator as an educational estimate and confirm the rate, base, and deadlines with the relevant SEFAZ or an attorney before paying.

• Exemptions are usually set in state fiscal units.
• Gifts may have a rate/bracket distinct from causa mortis (not modeled here).
• In probate: payment before the partition.
• Confirm amounts and deadlines with the state's SEFAZ.