São Paulo inheritance and gift tax (ITCMD)
Brazil · São Paulo (state) · ITCMD – Imposto sobre Transmissão Causa Mortis e Doação (Estado de São Paulo)
Payment recognised in about 1–2 business days; the notary/court accepts the paid DARE and declaration
What the report shows
State tax on assets received by inheritance or donation, declared and paid by the heir or donee. Assets cannot be transferred to heirs (and deeds of donation cannot be completed) until it is paid.
Who needs it
heirs, donors and donees, families with property in São Paulo, inventory lawyers, heirs living abroad
Why people order it
inventory (judicial or at a notary), donation of a property or money, gift to children, settle a Sefaz notice on undeclared donations
Legal limits
Anyone may file and pay, but the heirs/donee are liable for correct values; inventory filings in court are made by a lawyer. Joy does not give tax advice on exemptions.
Issued by
São Paulo State Finance Department (Sefaz-SP) · Official source
Questions and answers
How do I get São Paulo inheritance and gift tax (ITCMD)?
Only the person concerned can obtain it, directly from São Paulo State Finance Department (Sefaz-SP). Sefaz-SP ITCMD declaration system → new declaration (inheritance: extrajudicial or judicial; or donation) → enter deceased/donor, heirs/donees, assets and values → system calculates the tax and issues the DARE → pay at a bank or by Pix. Installments: Sefaz-SP installment system (Nota Fiscal Paulista login or digital certificate).
Joy Work OS is a private service and not the issuing authority. You can also order this document directly from the authority at the official fee.