Calculate Brazilian income tax on the capital gain from selling a property, with progressive brackets, the FR1 and FR2 reduction factors, the pre-1988 reduction table, and the single-property and reinvestment exemptions.
The capital gain on selling a property as an individual in Brazil is the difference between the sale value (net of brokerage fees and other deductible expenses) and the adjusted acquisition cost (purchase price, plus the property transfer tax paid on purchase and documented improvements). Three layers apply on top of that gain, in order, and most competing calculators oversimplify all three: first, for properties acquired up to 1988, the table in article 18 of Law 7,713/1988 reduces the gain from 100% (acquisitions up to 1969) down to 5% (acquisitions in 1988); then the FR1 and FR2 factors from article 40 of Law 11,196/2005 reduce what is left, compensating for the end of monetary correction on the acquisition cost starting in 1996, FR1 depends only on the acquisition date, but FR2 keeps growing every month until the actual sale date, it is not a fixed number; finally, the tax itself is computed with progressive per-bracket rates (just like the personal income tax table), 15% up to R$5 million, 17.5% up to R$10 million, 20% up to R$30 million and 22.5% above that, never a single flat rate on the whole amount. The calculator also applies the two most common exemptions: the single-property exemption for sales up to R$440,000 (with no other property sale in the last 5 years), and the reinvestment exemption for buying another residential property within 180 days, which can be partial and proportional when the reinvestment itself is partial.
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Because one of the two reduction factors, FR2, does not depend only on when you bought the property: it keeps growing every month between December 2005 (or the acquisition date, if later) and the month the sale actually happens. Two people who bought in the same month but sold in different years end up with different FR2 values. It is a detail most competing calculators ignore or treat as fixed.
| Bracket | Rate | Tax |
|---|---|---|
| from R$0.00 to R$5,000,000.00 | 15% | R$20,662.62 |
| Adjusted acquisition cost | R$280,000.00 |
| Net sale value | R$500,000.00 |
| Gross gain | R$220,000.00 |
| Article 18 reduction (Law 7,713/1988) | 0% |
| Gain after the article 18 reduction | R$220,000.00 |
| FR1 reduction factor | 1.0000 |
| FR2 reduction factor | 0.6261 |
| Taxable gain before exemption | R$137,750.82 |
| Exempt portion | R$0.00 |
| Taxable portion | R$137,750.82 |
Revenue code 4600 is the one most cited by specialized tax accounting sources for this kind of gain, but it was not confirmed in an official table from Brazil's federal tax authority in this review. Confirm it with an accountant before issuing the payment slip.
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