How do I sell property in Brazil while living abroad?

Do I need to go to Brazil to sell the property?

No. A property sale in Brazil can be completed from start to finish while the seller lives abroad. The deed is signed at the notary by an attorney-in-fact holding a public power of attorney, and the lawyer in Brazil handles the documents, the tax calculation and the registration. Rocha Advogados, based in Goiânia, Brazil, handles property sales for Brazilians living abroad in any Brazilian state, in Portuguese and in English.

Why does the power of attorney have to be a public one?

Because the sale of property worth more than 30 minimum wages is only valid by public deed (Civil Code, art. 108), and a power of attorney for an act that requires a public deed must take the same form (Civil Code, art. 657). A private power of attorney signed at home and sent by e-mail cannot be used to sell property. For a court case, by contrast, the firm's own power of attorney signed digitally is enough (Code of Civil Procedure, art. 105), with no consulate involved. The public-form requirement applies to notarial sales and probate, not to every matter.

How do I sign the power of attorney from abroad?

There are three routes, and Rocha Advogados recommends the fastest one for the country and city where you live.

1. At the Brazilian consulate serving your area. A public power of attorney drawn up at the consulate is valid in Brazil with no further formality. An appointment is usually required, and waiting times range from a few days to a few weeks.
2. Before a notary in the country where you live, with an Apostille under the Hague Convention, to which Brazil has been a party since 2016 (Decree 8.660/2016). If the document is in a foreign language, it needs a sworn translation in Brazil before it goes to the notary. In a country outside the Convention, the document goes through consular legalisation.
3. On e-Notariado, the official platform of Brazilian notaries (CNJ Provision 149/2023). The seller obtains a free digital certificate in a video call with the notary and signs the public power of attorney, or the deed of sale itself, remotely.

The mistake that most often delays a sale is a power of attorney with generic powers. It must identify the property by its registration number and authorise the attorney-in-fact to sell, sign the deed, receive the price, give discharge, represent the seller before the Federal Revenue Service and the bank and, where needed, handle the tax payment. Rocha Advogados sends the ready-made draft before you go to the consulate or the notary. If the seller is married, the spouse must also sign or grant a power of attorney, except under the regime of full separation of assets (Civil Code, art. 1.647).

Which documents do I need to sort out before listing the property?

1. A regular CPF. The notary and the Federal Revenue Service require an active CPF, the Brazilian taxpayer number. The CPF of someone living abroad is often suspended for lack of tax returns, and it can be regularised online or through the consulate, without travelling.
2. Updated personal documents. A passport or Brazilian ID and a recent marriage or birth certificate. Anyone who married or divorced abroad needs the act registered in Brazil, because the notary checks the marital status recorded in the Brazilian registry.
3. An updated property registration. The certificate from the Real Estate Registry shows who the owner is and whether there is a mortgage, attachment or other restriction. Since Law 13.097/2015, art. 54, what is not on the registration generally cannot be enforced against the buyer, so the notary reads this certificate closely.
4. Clearance certificates. No IPTU property tax owed, condominium fees up to date, and certificates on the seller from the civil, federal and labour court registries. Hidden debt surfaces at the deed and blocks the sale.
5. The original purchase deed or contract, showing the price paid, and invoices for improvements. These documents establish the cost of the property and reduce the gain on which tax is charged.

How does the sale work, step by step?

1. The seller regularises the CPF and gathers the documents listed above.
2. Rocha Advogados reviews the registration and certificates and points out what must be fixed before the property is listed.
3. The seller signs the public power of attorney by one of the three routes and sends the original to Brazil, or signs on e-Notariado.
4. Once a buyer is found, the parties sign a preliminary sale agreement with deposit, deadline and payment terms.
5. The lawyer calculates the capital gain and the non-resident tax, so the net price is known before the deed.
6. The attorney-in-fact signs the public deed at the notary, the tax is paid on the date of sale and the buyer pays the municipal ITBI transfer tax.
7. The deed is filed at the Real Estate Registry, which has 30 days to register it (Law 6.015/1973, art. 188). Ownership only passes to the buyer upon registration.
8. The seller transfers the money abroad through an authorised bank or broker.

How much tax does a non-resident pay on the sale?

A Brazilian who is a tax non-resident pays income tax on the capital gain, which is the difference between the sale price and the purchase cost plus documented improvements. The rates are 15% up to R$ 5 million of gain, 17.5% from R$ 5 million to R$ 10 million, 20% from R$ 10 million to R$ 30 million and 22.5% above that (Law 13.259/2016), or 25% for sellers living in a low-tax jurisdiction (Law 10.833/2003, art. 47).

When the seller is a non-resident, the buyer or the attorney-in-fact withholds the tax and pays it on the date of sale (Law 10.833/2003, art. 26). In practice, the tax comes out of the price before the money reaches the seller. The Federal Revenue Service considers that the single-home exemption up to R$ 440,000 (Law 9.250/1995, art. 23) and the reduction factors of Law 11.196/2005 do not apply to non-residents (Normative Instruction RFB 1.455/2014). That is why the gain must be calculated before the price is agreed, not afterwards. Someone who left Brazil without filing the Notice of Definitive Departure remains a tax resident for the first 12 months abroad (Normative Instruction SRF 208/2002), which changes the calculation.

How do I take the sale proceeds abroad?

The money leaves Brazil through a bank or broker authorised by the Central Bank, under Law 14.286/2021, upon presentation of the registered deed, proof of tax paid and evidence of the source of funds. The transfer pays foreign exchange IOF. The bank may require the originating account to be in the seller's name, so it helps to keep an account in Brazil, or to include in the power of attorney the power for the attorney-in-fact to receive and send the funds. In your country of residence the sale may need to be reported, and that should be reviewed with a local accountant.

Which mistakes most often delay a sale by someone living abroad?

In the cases Rocha Advogados handles, five situations keep coming up. A power of attorney without the registration number or without the power to receive the price and give discharge, which the notary rejects. A suspended CPF discovered only on the day of the deed. A marriage or divorce abroad never registered in Brazil, leaving the seller's marital status different from the one on the property registration. A property still in the name of a deceased parent, which requires probate before the sale. And tax calculated as if the seller were a resident, with an exemption the Federal Revenue Service does not grant to those living abroad.

Frequently asked questions

How long does it take to sell a property while living abroad?

With documents in order and a buyer in place, the deed can be signed within a few weeks. The longer part is the power of attorney, which depends on the consulate's or notary's schedule, and the regularisation of the property's documents or the seller's CPF. The estimated timeline for your case is given in writing before work starts.

Does the power of attorney expire?

The law sets no expiry date for a public power of attorney, but many notaries ask for a recent certificate from the office or consulate that issued it, to confirm it has not been revoked. Rocha Advogados advises on the right moment to sign it so that it reaches Brazil close to the date of the deed.

Can I sell an inherited property without doing probate?

Not directly. The property can only be sold after probate transfers ownership to the heirs, or with court authorisation within the probate itself. Probate can also be completed with the heir living abroad.

Can the buyer pay directly into my account abroad?

As a rule, no. Payment is made in Brazil, in reais, and the transfer abroad goes through foreign exchange at an authorised bank, with the deed and proof of tax paid. Receiving the price directly outside Brazil makes it harder to prove the source of funds and can create tax problems in both countries.

My spouse is a foreign national and has never had a CPF. Does my spouse need to sign?

It depends on the marital property regime. Outside full separation of assets, the spouse must sign or grant a power of attorney (Civil Code, art. 1.647), and for that needs a CPF, which a foreign national can obtain at the consulate or online. The firm checks the regime on the marriage record before preparing the power of attorney.

Can the service be in English?

Yes. Rocha Advogados works in Portuguese and English, which helps when a foreign spouse, the local notary or the accountant in your country of residence joins the conversation.

This content is for information only and does not replace advice on your specific case. No outcome is guaranteed, in line with Brazilian Bar Provision 205/2021.

Rocha Advogados, a law firm in Goiânia, Brazil, serving Brazilians living abroad. Av. D, 419, 4th floor, Setor Marista. Lawyers in charge: Rafael Bispo da Rocha, OAB/GO 33.675, and Ivenise Uchôa de Almeida Rocha, OAB/GO 59.087. Online service for Brazilians in any country and in-person service in Goiânia.