The property tax system in Brazil

Claudia De Cesare, Les Ruddock

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

4 Citations (Scopus)


The National Fiscal Code (CTN) lays down the fundamental principles of the property tax in Brazil. The code defines the components of the tax base, the tax liability, and the general exemptions from the tax base. Other specifications concerning property taxes are defined at local government level. As a consequence, procedures related to establishing the tax base and rates for the property tax may vary considerably around Brazil. Since the reform of the taxation system undertaken in 1967, the property tax has been imposed at local government level. Until 1988, the only sources ofraising revenue from taxes administered by municipalities were the property tax and a tax on services (ISSQN).

Original languageEnglish
Title of host publicationProperty Tax
Subtitle of host publicationAn International Comparative Review
EditorsWilliam McCluskey
Number of pages17
ISBN (Electronic)9780429777202, 9780429431845
ISBN (Print)9781138362772, 9781138362895
Publication statusPublished - 5 Jun 2019
Externally publishedYes

Publication series

NameRoutledge Revivals


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