Buying a high-end property is a wealth decision — and the part that raises the most questions is not the apartment, it is the paperwork. After 10 years closing deals on the Santa Catarina coast, I put together this complete guide to the documentation path: what to check before signing, how the deed, the registration, the transfer tax (ITBI) and the notary fees work — and how much to set aside beyond the property price. No legal jargon.
Before signing: the certificates that protect you
The golden rule of the high end: due diligence before you sign. The key certificates to request:
- Updated property record (matrícula) from the Real Estate Registry — the asset's "ID card": it shows the owner, the floor area, and whether there is any lien, mortgage or usufruct;
- Seller certificates — clearances for debts and civil, labor and tax claims, to rule out fraud-against-creditors risk;
- Property debt clearance — property tax (IPTU) and HOA fees paid up;
- Off-plan/new launch: the registered development memorial and the developer's financial health.
This is where a good broker and a real estate attorney save you money: a problem found before the deed is a problem that never becomes yours.
The deed: where the purchase becomes official
The public purchase-and-sale deed (escritura) is executed at the Notary Office (Tabelionato) and formalizes the agreement between the parties. Two paths:
- Cash purchase: a public purchase-and-sale deed, signed by buyer and seller (or by power of attorney);
- Financed purchase: as a rule, a private instrument with the force of a public deed issued by the bank is used — it waives the notary deed, but it still must be registered.
⚠️ Key point: a deed is not a registration. Signing the deed does not yet make you the owner — the next step does.
Why the deed is mandatory: article 108 of Brazil's Civil Code requires a public deed for any property worth more than 30 times the minimum wage. With the 2026 minimum wage at R$1,621, that's R$48,630 — meaning practically any high-end property on the Santa Catarina coast is far above that threshold and requires a public deed, no value-based exception applying. The only real exception is a financed purchase (SFH/SFI), where the bank's own contract already carries the legal weight of a deed.
ITBI: the transfer tax
ITBI (the Real Estate Transfer Tax) is municipal and must be paid to register the purchase. The tax base is, as a rule, the transaction value or the reference assessed value — whichever is higher.
- Balneário Camboriú: a standard rate of 3%; there is a 2% rate on the first transfer of a unit arising from a development, provided the tax slip is issued within 90 days (rules and occasional reductions change by municipal law — confirm the current one);
- General rule on the SC coast: it usually falls between 2% and 3%, depending on the municipality (Itapema, Porto Belo and Itajaí have their own schedules).
Registration: you only own it once it is registered
The Brazilian real estate law maxim is literal: "whoever does not register is not the owner" — article 1,245 of the Civil Code confirms it. With the deed (or the bank contract) and the ITBI paid, you take everything to the Real Estate Registry (RGI) of the property's jurisdiction. Registration records the transfer on the property record — and it is that act that transfers ownership legally. Before it, you hold a contractual right; after it, you are the owner in the eyes of the world.
Don't confuse the two registry offices: they're different institutions, often at different addresses, and it's common for a buyer to think they've "already been to the registry" when they've only visited the notary office.
| Office | What it does |
|---|---|
| Notary Office (Tabelionato de Notas) | Draws up the public deed |
| Real Estate Registry (RGI) | Registers the deed on the property record — this is where ownership actually transfers |
Notary fees (emolumentos)
Emolumentos are the notary and registry fees, set by the official schedule of the SC Court of Justice and proportional to the property value — the higher the value, the higher the fee, in brackets. They cover drawing up the deed (notary) and the registration (RGI), plus ancillary levies. It is not a single percentage: it is a bracketed schedule — the notary tells you the exact figure for your case.
How much to set aside beyond the price
| Cost | Typical reference | Goes to |
|---|---|---|
| ITBI | ~2% to 3% of value | The municipality |
| Deed + Registration (emolumentos) | ~1% to 1.5% (bracketed, decreasing in % at high values) | Notary + Registry |
| Legal advice (optional, recommended at the high end) | to be agreed | Real estate attorney |
A practical rule I use with my clients: set aside 3% to 5% of the property value for total acquisition (documentation) costs, on top of the price. On very high tickets, the fee percentage tends to be lower, because the schedule is regressive in the upper brackets.
Buying from outside Brazil (foreigner or remote)
For urban property, a foreigner has the same rights as a Brazilian. The path is the same as above, with two additions: a CPF (mandatory, issued in a few days with a passport) and, if you will not sign in person, a power of attorney for a trusted representative. I detailed the international step-by-step here: the foreign buyer's guide.
Quick checklist
- ☐ Updated property record + property and seller certificates;
- ☐ Contract/offer reviewed (ideally by an attorney);
- ☐ ITBI issued and paid;
- ☐ Public deed (or bank instrument) signed;
- ☐ Registration at the Real Estate Registry — the step that makes you the owner;
- ☐ Keep everything: the property record showing the registration is your definitive document.
Read also: How a foreigner buys property in Brazil · How much luxury costs in Balneário Camboriú · ITBI and ITCMD: The Two Taxes Every Buyer (and Heir) Forgets to Calculate · Developer vs. Builder: Who's Who