What buying in Florianópolis really costs: ITBI, deed, registry and legal fees

The property's price isn't the only check you'll sign. On top of the sale value there's a closing cost —transfer tax, deed, registration and, if you want one, a lawyer. Online you'll read that it runs "3,5% to 6%", and some Florianópolis blogs go so far as to claim ITBI is 3%. Both figures are inflated: the municipal law sets ITBI at 2%, and the real mandatory cost of an all-cash purchase in Florianópolis is around 2,8% of the price.

ITBI: 2%, and it's three-quarters of the bill

ITBI (Imposto de Transmissão de Bens Imóveis) is a municipal tax. In Florianópolis the rate is 2% (Municipal Complementary Law 007/1997), applied to the higher of the transaction value and the assessed value (valor venal). There's a reduced rate of 0,50% on the financed portion under housing programs (SFH), capped at R$ 259.540,29 in 2026. It can be paid in up to 12 installments, but no ITBI paid means no registration: the property doesn't pass into your name until it's settled.

A useful point in case the municipality tries to charge you on a value higher than what you paid: the STJ (Tema 1113, 2022) ruled that the ITBI base is the declared transaction value, and that the municipality cannot unilaterally impose its own "reference assessed value" —it can only challenge it through a formal administrative process.

Cartório: deed and registration

Notary (cartório) fees in Santa Catarina follow a uniform statewide schedule (2026). For a property worth R$ 1.000.000:

• Public deed (escritura pública): ≈ R$ 3.685 (already includes the 22,73% FRJ and the ISS).
• Property registration (registro de inmuebles): ≈ R$ 3.693 (same, FRJ + ISS included).
• Certidões (up-to-date legal status + the clearance certificates for due diligence): a few hundred reais.

Watch for one money-saving point: the public deed is only mandatory in an all-cash purchase (Civil Code, art. 108). If you finance, the bank uses an "instrumento particular de alienação fiduciária," which carries the same legal force as a public deed (Law 9.514/97): in that case you skip the deed cost (~R$ 3.685), though you add the bank appraisal (~R$ 700–1.500).

The full math on R$ 1.000.000 (cash, 2026)

• ITBI (2%): R$ 20.000 — 2,00%
• Public deed: R$ 3.685 — 0,37%
• Property registration: R$ 3.693 — 0,37%
• Certidões (estimated): R$ 200–500 — ~0,03%
• Mandatory subtotal (no lawyer): ≈ R$ 27.600–27.900 → 2,76%–2,79%
• Lawyer (optional, OAB-SC reference ~1%–2%): R$ 10.000–20.000
• Total with a lawyer: ≈ R$ 37.600–47.900 → 3,8%–4,8%

Hiring a lawyer is not mandatory for a straightforward purchase, but for a foreign buyer or a deal with any nuance (marinha land, probate, a company) it's usually worth every penny: due diligence on the title record (matrícula) heads off the expensive problem.

Why you see "5% or 6%" online

The gap against the real ~2,8% comes from three things: blogs that put ITBI at 3% (it's 2%), the inclusion of an optional lawyer (1%–2%), and —sometimes— folding in the broker's commission (~6%), which the seller normally pays, not the buyer. Bottom line: budget ~3% of the price for mandatory taxes and notary fees (with ITBI as the bulk), or up to ~5% if you add a lawyer.

Sources

• Prefeitura de Florianópolis — ITBI (Municipal Complementary Law 007/1997, art. 281/285; 2% rate, reduced 0,50% SFH, installment payment).
• Tabela de Emolumentos do Foro Extrajudicial de Santa Catarina 2026 (LC-SC 755/2019; Circular CGJ 643/2025) — deed and registration.
• Civil Code, art. 108 (public deed) and Law 9.514/97, art. 38 (instrumento de alienação fiduciária).
• STJ — Tema 1113 / REsp 1.937.821 (ITBI tax base), 2022.
• OAB-SC — Tabela de Honorários (reference, negotiable).