Urban Real Property and Land Tax (IPTU)

This page is a translation of the original Portuguese text, provided for convenience. It deals with Brazilian law. If there is any discrepancy, the Portuguese version prevails. Read the original in Portuguese

A municipal tax levied on the ownership, beneficial ownership (domínio útil), or possession of urban real estate, under the conditions set by law.

Legal reference: National Tax Code (Código Tributário Nacional), art. 32.