ITCMD (doação/herança)
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
ITCMD = V·%
About this calculator
The ITCMD Calculator is a useful online tool for calculating the tax on the transfer of real estate due in donations or inheritances.
The formula used to calculate ITCMD is simple: it is equal to the value of the donation or inheritance multiplied by a specific percentage that varies by state. For example, in São Paulo, the percentage is 4%
ITCMD is a federal tax that is required in many Brazilian states, and it is essential to calculate it correctly to avoid problems with the Federal Revenue. The ITCMD Calculator helps to simplify this process, providing a quick and accurate calculation.
Remember that ITCMD is only one of the taxes that may be required in donations or inheritances, and that other taxes, such as IPTU, may be applied depending on the circumstances.
Frequently asked questions
What is the ITCMD percentage in São Paulo?
The ITCMD percentage in São Paulo is 4%. However, it is essential to verify if there are other taxes applicable.
What are the goods considered as "real estate"?
Real estate includes rural and urban immovable properties, such as houses, apartments, land, etc.
Can I use the ITCMD Calculator to calculate taxes in other situations?
No, the ITCMD Calculator is specific to calculate taxes on the transfer of real estate in donations or inheritances.
What are the consequences of not paying the ITCMD correctly?
Not paying the ITCMD correctly may result in fines and penalties, in addition to possible problems with the Federal Revenue.
Can I use the ITCMD Calculator to calculate taxes in other states?
Yes, the ITCMD Calculator can be used to calculate taxes in other states, as long as the percentages are known.