How much does probate cost? How to calculate taxes, fees and timelines the simple way
How much does probate cost? See the 4% ITCMD in São Paulo, legal fees, notary costs and realistic timelines — with a worked example and a checklist to estimate yours.
The cost of probate in São Paulo adds up, as a rule, to 4% ITCMD (São Paulo's inheritance and gift tax, State Law 10.705/2000), legal fees in line with the OAB/SP fee schedule (the São Paulo Bar Association's suggested fee schedule), court costs or notary fees, and expenses with certificates — a total that usually lands between 6% and 15% of the estate's assets. The timeline ranges from 30–60 days (out-of-court, at a notary office) to 8–18 months (court-supervised).
The first question almost every family asks after a death is the same: “how much will we spend — and how long will this take?”. Without a clear answer, many people put probate off out of fear of the cost. The result is the worst of both worlds: a penalty of up to 20% on the ITCMD for delay, monthly interest and frozen bank accounts. Guesswork about costs is, itself, the biggest generator of costs.
Probate (inventário) is the procedure that identifies the assets, debts and heirs and formalizes the division of the estate of someone who has died. In this article, we break down, item by item, what makes up the cost of probate in São Paulo, how to estimate the total before you start, and what determines the real time to completion.
What are the costs of probate in São Paulo?
The total cost of probate is the sum of four blocks — and knowing them lets you estimate the outlay before any filing:
| Item | How much it costs (São Paulo reference) | Note |
|---|---|---|
| ITCMD | 4% of the value of the transferred assets | State Law 10.705/2000; the biggest item on the bill |
| Legal fees | A percentage of the estate, in line with the OAB/SP fee schedule | A lawyer is mandatory in both routes (art. 610, § 2º, of the CPC) |
| Court costs or notary fees | TJSP court costs (court route) or the notary office's regulated fees (out-of-court route) | Vary by value bracket of the estate |
| Certificates and regularization | A few hundred to a few thousand reais | Property records (matrículas), clearance certificates, pending annotations |
Added together, these blocks usually represent between 6% and 15% of the estate's assets — depending on the route chosen, how regular the assets are and whether there is conflict. The point of this calculation is simple to explain to a client: knowing the number beforehand turns probate from a “bottomless pit” into a project with a budget.
How is the ITCMD calculated — and when does it go up?
São Paulo's ITCMD is charged at a rate of 4% on the assessed value of the assets transferred (real estate at the official reference value, when higher, under the São Paulo tax authority's rules). It goes up in two avoidable situations: opening probate more than 60 days after the death (a penalty of 10%, or 20% after 180 days — art. 21 of Law 10.705/2000) and paying the tax late (interest). There are also exemption scenarios, such as a single low-value property used as the heirs' home, within the legal limits — worth checking before you pay.
What determines how long probate takes?
The timeline depends, first of all, on the route. Out-of-court probate (at a notary office) is completed, on average, in 30 to 60 days, when there is consensus, all heirs are legally capable and the paperwork is complete. Court-supervised probate takes, on average, 8 to 18 months in São Paulo — longer if there is a dispute. Three factors speed up either route: paperwork gathered early, properties with regular records (matrículas) and a single heir acting as the point of contact with the lawyer. The contrast is direct: consensus contains the cost; conflict inflates everything — time, fees and stress.
A concrete example: the Costa family's probate
Dona Helena passed away leaving an R$ 800,000 apartment and R$ 200,000 in investments — an estate of R$ 1 million — to two adult children who were in agreement. The upfront estimate: 4% ITCMD = R$ 40,000; legal fees per the OAB/SP schedule; notary fees by value bracket; certificates. Projected total: around 8% of the estate, completed in 50 days through the out-of-court route. Had the children left it for the following year: + R$ 8,000 in penalty (20%), interest and months of frozen accounts — the cost of inaction adding up to double percentage digits.
The most common (and costly) mistakes
- Putting it off out of fear of the cost. The 10%–20% penalty on the ITCMD plus interest makes late probate always more expensive. Risk: paying for the privilege of waiting.
- Not budgeting before starting. Without an estimate, the family picks the wrong route and discovers costs midway. Risk: proceedings stalled for lack of funds to pay the ITCMD.
- Ignoring the deceased's debts. Debts reduce the estate and change the tax; ignoring them distorts the entire calculation. Risk: overpaying the ITCMD.
- Leaving an irregular property to “sort out later”. The division of the estate stalls until it is regularized. Risk: extra months of legal fees and interest.
Actionable checklist: estimate your probate in 5 steps
- List all the assets with estimated values (real estate at the official reference value, bank balances on the date of death);
- List the deceased's debts — they reduce the tax base;
- Calculate 4% ITCMD on the net estate and check the exemption scenarios;
- Check the requirements for the out-of-court route (consensus, legal capacity, status of any will);
- Ask the lawyer for a fixed fee quote and a projection of notary fees/court costs.
Frequently asked questions
How much does probate cost in São Paulo?
As a rule, the sum of 4% ITCMD (State Law 10.705/2000), legal fees in line with the OAB/SP fee schedule, court costs or notary fees, and certificates — a total that usually lands between 6% and 15% of the estate's assets, depending on the route chosen, how regular the assets are and whether the heirs are in conflict.
Which is cheaper: court-supervised probate or probate at a notary office?
Out-of-court probate at a notary office, when available, usually costs 40% to 60% less and is completed in 30 to 60 days, because it avoids court costs and years of proceedings. It requires consensus among legally capable heirs and a lawyer (art. 610, § 1º and § 2º, of the Brazilian Code of Civil Procedure (CPC)). If there is a dispute or a legally incapable heir, the court route is mandatory.
Is there an ITCMD exemption in probate?
Yes, in situations set out in State Law 10.705/2000 — for example, the transfer of a low-value property used as the family home, within the UFESP limits fixed in the law. The exemption must be requested and proved before the São Paulo tax authority; it is worth checking whether you qualify before paying the tax.
Who pays the probate costs?
As a rule, the estate — that is, the amounts come out of the assets left behind, in proportion to each heir's share. The practical problem is that the money is usually frozen; that is why you can request a court authorization (alvará judicial) to use estate funds to pay the ITCMD and the expenses, or the heirs advance the money and are reimbursed in the division of the estate.
When should I see a lawyer to estimate the probate costs?
Before any payment or filing — ideally within the first two weeks after the death. The lawyer, mandatory in both routes, builds the full estimate (ITCMD, exemptions, notary fees), picks the cheapest route and avoids the late-opening penalty, which in São Paulo reaches 20% of the tax.
A known cost is a controlled cost
Probate carries a significant but predictable cost: 4% ITCMD, legal fees, notary fees and certificates all fit in a spreadsheet drawn up in the first week. What fits in no spreadsheet is the cost of delay — penalties, interest, frozen accounts and conflict. Whoever calculates first, pays less.
At Falchet e Marques Sociedade de Advogados, a law firm in São Paulo (Av. Paulista), we deliver a fixed estimate of costs and timelines before probate begins — ITCMD, exemptions, notary fees and legal fees — and we handle the most economical route for your case, in court or at the notary office.
Talk to our team on WhatsApp: +55 11 95901-1854 — send us a preliminary list of assets and receive an estimate of the costs and timeline of your probate.