Department of Finance

Understand IPTU

What is IPTU?

IPTU is the Urban Property Tax that owners of urban properties, such as houses and apartments, pay to the city where the property is located. It helps fund public services and improvements to the city, including infrastructure, health, education and public safety.

The amount depends on the assessed property value: an estimate of its cash-sale value that considers size, location, construction materials, use, street paving and other characteristics.

The assessed value is multiplied by a tax rate. Different rates allow the tax to be progressive as the assessment basis increases.

How the 2024 assessment notice is organised

The information is grouped so you can find what you need.

Additional information about the amounts on your notice.
Property identification, including the tax reference, address, area and zoning.
Property tax and waste collection: the full calculation.
Unit details, including the information needed to identify the tax amount for each unit.
Your installments: the first payment and the full amount with a 10% discount.

Understand the fields
on your assessment notice

Property tax & waste collectionThe figures that make up your annual assessment

The assessment is based on the taxable value of the property. Here is how the calculation works:

Taxable property value×Tax rate−Deductions+Waste collection fee=Annual assessment

Taxable property value

The lowest applicable value among the full assessed value, woodland incentive value and maximum value recorded for the 2024 assessment.

Tax rate

The percentage used to calculate the tax due.

Deductions

Reductions related to the taxpayer or property, such as protected heritage status or municipal tax credits.

Waste collection fee

Covers collection, transport, removal and disposal. In the original 2024 design, residential examples ranged from R$ 177.00 to R$ 389.00, and non-residential examples from R$ 302.50 to R$ 968.00.

Property identificationThe basic details that identify your property

Tax reference

The unique identifier assigned to a property or lot in the city. Its structure is SS-BBB-LLL.UUU-C: sector, block, lot, unit and check digit.

Property registration

The technical and tax registry number that identifies each property in the municipal property register.

Lot type / group

Identifies the property category: developed or undeveloped land, horizontal or vertical condominium, residential use and other types.

Condominium / site plan

For types 01 and 05, this is the condominium name. For types 0, 2, 3, 4 and 6, it identifies the site plan, lot and block.

Tax unit · BuildingsConstruction details recorded for your property

Unit description

The unit may be the main property, an associated unit or a private parking space. Categories include homes, garages, storage, shared reception and leisure areas, terraces and gardens.

Structure

Buildings are classified as conventional buildings, apartment buildings, retail buildings, enclosed stadiums, warehouses, open floors, mixed open-floor structures, covered sheds or other structures. The complete descriptions are recorded in Municipal Decree 2459/2023.

Materials

The construction materials used in the unit, such as masonry, timber, concrete, metal, fibre cement or glass.

Finish grade

Describes the quality, architecture, appearance and comfort of the building. Grades range from basic and low to medium and high.

Floors

Covered or uncovered areas between a floor and the ceiling above it, allowing a maximum difference in level of 1.50 m.

Vertical position

The number indicating the unit’s position within the building.

Registration year

The year in which the building was added to the property register.

Construction year

The year the unit and its associated areas were built.

Renovation year

The year of the renovation recorded in the municipal property register.

Land registry detailsThe characteristics of your lot

Zoning

The city’s land-use classification, dividing land into zones or sectors for different urban activities.

Microdistrict

Locates the property by zone, neighbourhood and smaller district. In “ZR2-32.2-1”, ZR2 is the residential zone, 32.2 is the microdistrict and 1 identifies a subdivision.

Land unit value

The characteristic land value per square metre in the 2023 General Property Values Schedule, used as the assessment basis for the 2024 Curitiba notice.

Street frontage

The length of the boundary between the lot and a street or public road.

Side

Identifies the side of the block toward which the property faces.

Length (m)

The linear measurement of the property’s street frontage.

Road classification

The network of roads used by vehicles and pedestrians. Roads are classified as sector roads, collector roads or local roads.

Land adjustments

Conditions that may reduce the assessment include woodland, public right of way, power lines, drainage easements, irregular topography, condominium infrastructure, permanent preservation areas and other features of the lot.

Tax unit · Basic informationHow each unit is classified

Unit number

The number assigned to the unit or associated property area.

Type

Whether the assessment refers to a building or land.

General use

Whether the property has residential or non-residential use.

Specific use

A property designed or designated for a particular purpose or specialised activity.

Ownership

Whether the property is privately or publicly owned.

Tax status

Whether the unit is subject to standard property tax or is exempt.

Waste collection

Whether the collection fee is classified as residential or non-residential.

Private share of the lot

The area owned exclusively by the property owner, bounded by the outer walls of the private premises. This applies to type 5 horizontal condominiums.

Proportional share

The proportional share assigned to each unit in a type 5 horizontal condominium.

A space for
city announcements

City communications banner

Where does
my IPTU go?

38 km

connecting the Santa Cândida and Pinheirinho terminals

Sustainability

Winner of the

Smart City Awards

in the “Cities” category

Innovation

1,900 cameras

form the Digital Wall, with online monitoring around the clock

People

Restoration of more than

6 heritage sites

preserving the city’s cultural landmarks

The city

R$ 251.3 million

invested in 30 major drainage interventions since 2017

17 drainage projects

completed in less than a year, alongside 11,600 related actions

922 structures

including bridges and footbridges replaced or installed since 2017

22 km of the Barigui River

reshaped and restored along the riverbed

85,724 lighting points

upgraded from sodium-vapour lamps to LEDs in streets, parks and public spaces

80% satisfaction

among users of municipal services between 2017 and 2023

49 new public spaces

opened by the city over seven years

1,040 km

of new asphalt across 2,091 streets

Neighbourhoods