BRL 200,000 inheritance
- Input
- Valor dos bens R$ 200.000,00, causa mortis, SP
- Expected output
- ITCMD: R$ 8.000,00 (4% fixos, sem faixas)
The same rate would apply to a gift of the same value in SP.
Carregando ferramenta… / Loading tool…
calculate ITCMD inheritance tax Sao Paulo 4% rate
Unlike most states that already migrated to progressive brackets, São Paulo still charges ITCMD at a single 4% rate on the full transferred value, inheritance or gift, with no brackets. That simplifies the math: the tax is always 4% of the assets' value, with no per-bracket breakdown.
The same rate would apply to a gift of the same value in SP.
With no brackets, the effective rate always equals the nominal 4% rate in SP.
In a progressive state with an 8% ceiling, the same million would pay more in the upper brackets; in SP, the rate does not rise with the value.
It is the tax on transfers by death and gift, a state-level tax on the gratuitous transfer of assets and rights (CF art. 155, I). It covers inheritances and bequests (causa mortis) and gifts made during life. Each state and the Federal District have their own law, with different rates, brackets, and exemptions.
Not yet in practice: the amendment made progressivity mandatory nationwide and Supplementary Law 227/2026 regulated the deadline, but São Paulo keeps applying the single 4% rate from Lei 10.705/2000 while the state has not published a new bracket-based law. Always check the current legislation with Sefaz-SP before paying.
Yes, Lei 10.705/2000 sets 4% for both taxable events. Some states set different brackets or rates for lifetime gifts, but in São Paulo the same single rate applies to both a death transfer and a gift.
Because there is no exempt or reduced bracket: the 4% applies from the first real transferred. In states with progressive brackets, the first slice of value usually carries a lower rate (sometimes 2%), so a small inheritance can pay less there than São Paulo's flat 4%, even though those states' top rate is higher.
Estimate based on current state legislation. Consult the state revenue authority (SEFAZ) for exact amounts and specific exemptions.
Lei 10.705/2000
Alíquota fixa de 4%; EC 132/2023 exige progressividade, mas lei estadual ainda não foi aprovada (jun/2026).
Same asset value, applying each state's current table. Useful for sizing the difference before deciding where to file a probate case that involves assets in more than one state.
| State | Rate type | Effective rate | ITCMD |
|---|---|---|---|
| AC, Acre | Flat | 2.00% | R$ 4.000,00 |
| AM, Amazonas | Flat | 2.00% | R$ 4.000,00 |
| PB, Paraíba | Progressive | 2.00% | R$ 4.000,00 |
| TO, Tocantins | Flat | 2.00% | R$ 4.000,00 |
| MT, Mato Grosso | Progressive | 3.00% | R$ 6.000,00 |
| GO, Goiás | Progressive | 3.13% | R$ 6.250,00 |
| CE, Ceará | Progressive | 3.24% | R$ 6.480,00 |
| PE, Pernambuco | Progressive | 3.50% | R$ 7.000,00 |
| RN, Rio Grande do Norte | Progressive | 3.50% | R$ 7.000,00 |
| AL, Alagoas | Progressive | 3.60% | R$ 7.200,00 |
| RS, Rio Grande do Sul | Progressive | 3.67% | R$ 7.350,00 |
| SC, Santa Catarina | Progressive | 3.80% | R$ 7.600,00 |
| AP, Amapá | Flat | 4.00% | R$ 8.000,00 |
| DF, Distrito Federal | Progressive | 4.00% | R$ 8.000,00 |
| MA, Maranhão | Flat | 4.00% | R$ 8.000,00 |
| PA, Pará | Flat | 4.00% | R$ 8.000,00 |
| PI, Piauí | Flat | 4.00% | R$ 8.000,00 |
| PR, Paraná | Flat | 4.00% | R$ 8.000,00 |
| RO, Rondônia | Flat | 4.00% | R$ 8.000,00 |
| RR, Roraima | Flat | 4.00% | R$ 8.000,00 |
| SE, Sergipe | Flat | 4.00% | R$ 8.000,00 |
| SP, São Paulo | Flat | 4.00% | R$ 8.000,00 |
| BA, Bahia | Progressive | 4.36% | R$ 8.725,00 |
| RJ, Rio de Janeiro | Progressive | 4.50% | R$ 9.000,00 |
| MG, Minas Gerais | Flat | 5.00% | R$ 10.000,00 |
| ES, Espírito Santo | Progressive | 5.14% | R$ 10.287,88 |
| MS, Mato Grosso do Sul | Flat | 6.00% | R$ 12.000,00 |