Inheritance Tax and Inventory Costs Calculator

Simulate all the necessary costs for the division of assets of an inheritance (inventory) or estate in Brazil. Estimate the state inheritance tax, notary fees (extrajudicial), judicial costs, and attorney expenses.

Practical Scenarios:

Medium Apartment ($500,000, SP, Extrajudicial) Family Estate ($1.2M, RJ, Judicial) Luxury Mansion ($4M, MG, Extrajudicial)

Estate Data

Total Value of Assets (Estate)

Sum of the evaluation of all properties, cars, accounts, and investments of the deceased.

State of Processing (UF) Defines the rate and taxation rules of the state inheritance tax.

Type / Method of Inventory The extrajudicial method requires consensus among all adult heirs.

Attorney Fees

% of wealth

Fees agreed upon with the attorney/defender (OAB table suggests 2% to 10%).

Fill in the data and click on Simulate Costs to see the division of wealth.

$ 0.00

Final Liquid Amount for Heirs

$ 0.00

Total Cost of Division

$ 0.00

State Inheritance Tax Due

$ 0.00

Process/Court Fees

$ 0.00

Attorney Fees

0.00%

% of Costs on Estate

Estate Asset Distribution

Composition of Processual Expenses

Technical Detailing of Costs

Component of Division	Technical Specification	Cost in Dollars ($)	Percentage of Wealth

How much does it cost to make an inventory of assets in Brazil?

The death of a family member, in addition to the emotional pain, imposes on the family the need to regularize and divide the assets left behind. This legal procedure is called inventory. No asset (properties, cars, bank balance) can be sold or transferred without the conclusion of the inventory. The process usually involves significant costs that, by law, must be paid before the heirs receive their share.

State Inheritance Tax - Tax on Transfer by Death and Donation

The state inheritance tax is the state tax charged on the wealth transferred. Each Brazilian state legislates its own rate, limited to the federal ceiling of 8% established by the Federal Senate. Some states adopt fixed rates (e.g., São Paulo charges 4%), while others adopt progressive tables (e.g., Rio de Janeiro charges from 4% to 8% depending on the amount of the inheritance).

Methods of Processing: Extrajudicial vs. Judicial

The choice of method for processing the inventory defines a large part of the costs and terms of the process:

Extrajudicial Inventory (at Notary's Office): Introduced by Law 11,441/2007. It is much faster (weeks or a few months) and usually cheaper. Mandatory requirements: all heirs must be adults, fully capable, in agreement on the division of assets, and the deceased cannot have left a registered will (except with specific judicial authorization).
Judicial Inventory (with Judge): It is mandatory if there are minor or incapacitated heirs, a will, or a dispute among family members. It is a slow process (can take from 1 to 5 years) and the judicial costs usually are higher than those of notary tables.

Other Mandatory Costs: Deeds and Attorneys

Even in the extrajudicial method (notary's office), the presence of an attorney is mandatory by law. Attorney fees vary according to the complexity and number of heirs, following the guidelines of the OAB table of each state (usually between 2% and 10% of the total value of the assets). Additionally, after the conclusion of the judicial or extrajudicial inventory, the heirs must pay fees for property registration (RGI) and vehicle transfer adjustments (Detran) to finalize the transfers of ownership.

Frequently Asked Questions

According to the Brazilian Code of Civil Procedure, the term for opening the inventory process is 2 months (60 days) from the date of death. If the opening occurs after this term, the state applies a tax fine on the amount of the inheritance tax due (in São Paulo, the fine is 10% if delayed up to 180 days, and 20% if delayed more than 180 days).

Yes. If the family does not have liquidity (cash) to pay the state inheritance tax, notary fees, and attorney fees, the attorney can request a judicial authorization for sale of one of the assets (e.g., a car or property) to raise funds and pay the pending tax costs, allowing the conclusion of the process.

Each state determines its own rules for exemption from state inheritance tax. In general, exemptions apply to single-family homes of low value (e.g., up to 7,500 UFESPs in SP, approximately $260,000) and small-value inheritances in investments or bank accounts. The tax attorney or family attorney must analyze the state legislation to request the exemption approval from the Treasury Department.