⚖ For Foreign Buyers of Brazilian Real Estate · International Clients Welcome · 40 Years of Experience
Real Estate Law · For Foreign Buyers

Buying property
in Brazil from
abroad, done right.

Foreigners can buy most Brazilian real estate under the same conditions as citizens, and you don't even need to be in the country. But the paperwork has specific, non-negotiable requirements, a tax ID, a properly authenticated power of attorney, real due diligence, that most buyers only learn about when something goes wrong.

See the Requirements Talk to Local Counsel
Federal Revenue (RFB) · Hague Apostille Convention
3 Documents
A CPF, a properly authenticated power of attorney, and a clean due diligence report are the non-negotiables before you sign anything.
Foreigners can buy without being physically present
CPF is mandatory, no exceptions
Foreign power of attorney needs a Hague Apostille
Non-residents don't get the resident tax exemptions
Buyer can inherit seller's tax liability if unrepresented
!

A power of attorney signed at home usually isn't valid in a Brazilian notary office

The most common deal-breaker isn't the property, it's the paperwork proving who's buying it. A power of attorney executed before a notary in your home country needs a Hague Apostille and a certified sworn translation into Portuguese before a Brazilian cartório will accept it. Skip either step, and the closing simply doesn't happen, often discovered at the worst possible moment.

The Non-Negotiables

What you actually need in place

Foreigners can buy most urban residential and commercial property in Brazil under the same conditions as Brazilian citizens. There are specific restrictions on large-scale rural land acquisitions and property near international borders, but the typical apartment, house, or commercial unit purchase has no special barrier for a foreign buyer.

What's different is the paperwork. Two documents are absolutely mandatory: a CPF (the Brazilian individual taxpayer ID, required for any real estate transaction regardless of nationality or value), obtainable at a Brazilian consulate abroad or through an attorney-in-fact in Brazil, and, if you won't be present at closing, a power of attorney with specific powers for the purchase.

01
Missing or informal power of attorney
A power of attorney executed before a foreign notary needs a Hague Apostille and certified sworn translation to be valid at a Brazilian cartório. Executed at a Brazilian consulate instead, it already counts as a national public document and skips both steps.
02
Skipping title and lien due diligence
A proper review checks the seller's ownership at the Real Estate Registry, existing liens or mortgages, pending litigation tied to the seller or the property, and outstanding property tax or condo fee debts before you commit any money.
03
No exemptions on resale as a non-resident
Brazilian tax residents get an exemption for a single property sold under R$440,000 and another for reinvesting the proceeds within 180 days. Neither applies if you're a non-resident, a common and expensive surprise at resale.
04
Progressive capital gains, 15% to 22.5%
Gains on resale are taxed on the same progressive scale as residents (Lei 13.259/2016), from 15% up to 22.5% depending on the size of the gain, not a flat rate.
05
The buyer can inherit your tax bill
If you sell as a non-resident without an attorney-in-fact constituted in Brazil at the time, the buyer becomes legally responsible for withholding and paying your capital gains tax. Sellers without local representation can make their own buyers walk away.
06
Currency exchange and remittance rules
Funds coming into Brazil for the purchase, and proceeds leaving Brazil after a sale, go through regulated foreign exchange channels with their own documentation and reporting requirements, not a simple bank transfer.
The Detail Most Buyers Miss

The tax bill on resale can become the buyer's problem, not yours

This is the single most consequential rule for anyone planning to eventually sell, and it works in a direction most people don't expect.

I
📈
Same rate, no relief
Non-residents pay capital gains on the same 15%-22.5% progressive table as residents, but without access to the exemptions residents get. There's no "foreigner discount," and no automatic relief either.
II
🧾
Who actually pays
If you, the non-resident seller, have no attorney-in-fact in Brazil when the sale closes, Brazilian tax rules shift the withholding obligation onto the buyer, due by the last business day of the month after the sale.
III
🤝
Why buyers get nervous
A buyer who understands this will want to see that you have local representation before closing, or the deal risks stalling over a tax exposure that isn't even theirs by rights, but becomes theirs by default.
🗝️
The Decisive Point
Keep an attorney-in-fact in Brazil, even after you buy
It's tempting to treat the power of attorney used to buy the property as a one-time formality for closing. It isn't. If you plan to sell the property at any point in the future while remaining a non-resident, having a properly constituted attorney-in-fact in Brazil at the time of sale is what keeps the capital gains tax obligation where it belongs: with you, calculated and paid correctly, instead of defaulting onto your buyer and complicating (or killing) the sale.

The practical move is to maintain, or be able to quickly reconstitute, that legal representation for as long as you hold Brazilian property, not just during the purchase itself.
How We Help

From tax ID to clean title in your name

Step 01
CPF and power of attorney
We guide you through obtaining a CPF and structuring a power of attorney with the right scope, whether executed at a Brazilian consulate or apostilled and translated from abroad, so you never need to travel just to sign.
Step 02
Full due diligence
We check the property's registry history, confirm the seller's clean title, screen for liens, mortgages, litigation, and outstanding tax or condo debt, before you commit any funds.
Step 03
Closing and registration
We coordinate the deed execution and registration at the Real Estate Registry, and the currency exchange documentation for funds entering Brazil, so the transaction is airtight on both the legal and financial side.
Step 04
Standing counsel for eventual resale
We can remain, or be quickly reappointed, as your attorney-in-fact in Brazil, so that if you sell down the road, the capital gains tax obligation is handled correctly and doesn't become your buyer's problem.
Frequently Asked Questions

Common Questions from Foreign Buyers

?
Can foreigners buy real estate in Brazil?
Yes, generally under the same conditions as citizens, with specific restrictions on large rural land purchases and property near international borders. Typical urban residential or commercial purchases have no special barrier.
?
Do I need to be in Brazil in person?
No. A power of attorney with specific powers lets you complete the purchase remotely. Executed abroad, it needs a Hague Apostille and certified sworn translation; executed at a Brazilian consulate, it skips both.
?
Do I need a CPF (tax ID)?
Yes, mandatory for any purchase regardless of nationality or value. Obtainable at a Brazilian consulate abroad or through an attorney-in-fact in Brazil.
?
What happens tax-wise if I sell later?
Capital gains are taxed at 15% to 22.5% progressively, same table as residents, but without the resident exemptions. Without a local attorney-in-fact at the time of sale, the buyer becomes responsible for withholding the tax.
?
What does due diligence actually check?
Ownership at the Real Estate Registry, liens and mortgages, pending litigation tied to the seller or property, and outstanding property tax or condo debt, before you commit any funds.
?
How does the money actually get into Brazil?
Through regulated foreign exchange channels with their own documentation, not a plain bank wire. The same applies in reverse if you later sell and remit the proceeds abroad.
Free Initial Consultation · No Obligation

Buy property in Brazil
without flying in to sign anything.

We review your situation at no cost: what documents you'll need, whether a consulate or apostilled power of attorney fits your case better, and what due diligence should cover for the specific property you're considering.

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No cost for the initial review · 40 years of legal practice · English-speaking correspondence available