BRL 500,000 inheritance in SP
- Input
- Valor: R$ 500.000, TJSP, herança
- Expected output
- ITCMD calculado conforme tabela progressiva SP
Use the calculator for the exact amount per bracket.
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calculate ITCMD inheritance tax Sao Paulo 2026
EC 132/2023 made ITCMD progressivity mandatory throughout Brazil. SP already had progressivity; other states had to adapt their laws. The tax applies to inheritances and gifts.
Use the calculator for the exact amount per bracket.
Use the result as technical or educational support, keeping the tool limits explicit in the workflow.
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.
Only on the portion transferred by death or gift. The surviving spouse's marital share is not an inheritance transfer and is not subject to ITCMD.
No. It helps explain the scenario and use the tool more safely, but real decisions should consider official sources, full context and qualified guidance when needed.
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 |