Brazilian Real Estate Registry (CIB): what changes with the new Federal Revenue Service Regulatory Instruction

The rule unifies information on real estate and expands data sharing between the Federal Revenue Service, the National Council of Justice (CNJ), and notary offices

The Federal Revenue Service published Regulatory Instruction No 2,275/2025, which regulates the creation of the Brazilian Real Estate Registry (CIB) and the sharing of information on real estate through the National Territorial Information Management System (Sinter).

Although the topic involves data on urban and rural properties, the obligation is exclusive to notary and registry services (notary offices), i.e., it does not apply directly to taxpayers. Even so, the measure has important implications for those who own real estate or participate in real estate transactions.

What is the Brazilian Real Estate Registry (CIB)

The CIB will be a national unique identifier for each property, replacing the local registries currently maintained by different agencies. This standardization aims to eliminate duplicate information and facilitate data sharing among public institutions. The new registry will integrate information from the Federal Revenue Service, state and municipal tax authorities, the National Council of Justice (CNJ), and real estate notary offices.

Duties of notary and registry offices

With the new regulation, notary and registry offices are now required to integrate with Sinter in order to electronically submit, immediately after each notarized act, information regarding registrations, transfers, and real estate transactions.

This data will be submitted in a standardized format, in accordance with the technical specifications of the Federal Revenue Service. The goal is to create a national database of updated information to support tax administration and public policies related to real estate assets.

Impacts for property owners

Although there are no new direct obligations for taxpayers, the implementation of the CIB will affect how properties are identified and registered.

With the new system: 

That is, from the moment this information is entered into SINTER, the tax authorities will have greater control and oversight power through the automatic cross-checking of information (IR – Individual Income Tax, ITR – Rural Land Tax, ITBI – Tax on the Transfer of Real Estate Property).

Implementation schedule and penalties

According to the work plan attached to the Normative Instruction, the system implementation is scheduled for November 2025, going through several phases until its full adoption.

It is important to highlight that failure to comply with the obligations by notarial services may be reported to the National Council of Justice (CNJ) and result in administrative and legal sanctions.

Tax advisory for individuals

Relying on the support of a tax consultancy provides individuals with guidance on their assets and investments, contributing strategically to tax planning and proper fulfillment of tax obligations.

With a team specialized in this type of service, DPC assists taxpayers in calculating taxes and maintaining their tax compliance. Contact our team: dpc@dpc.com.br.