Calculation of Notary Fees and Registry Fees: Guide
Understand how notary fee calculations work, per-page billing for notarized affidavits, fee refund procedures, and rules for multiple properties.
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Por Editorial Team of the 5º Tabelionato de Notas do Recife — AI-assisted legal writing · 5º Tabelionato de Notas de Recife
Context Note: This content describes Brazilian notary and registry law (direito notarial e registral brasileiro).
This article answers
- How is the calculation of notary fees (cálculo de emolumentos) performed in notary and registry services?
- How does per-page fee billing work for notarized affidavits (atas notariais)?
- Can a fee refund request be made by the party responsible for the payment slip?
- How to calculate notary fees and ITCMD when drafting deeds involving multiple real estate properties?
- What are the notary office billing procedures and user rights in case of improper billing?
In summary
- Emoluments (emolumentos) are state fees due for acts performed in notary and registry services Lei nº 8.935/1994, art. 1º (Lei nº 8.935/1994, art. 1º — Public Notaries and Registrars Law).
- The calculation of notary fees follows fee schedules established by law in each State and supervised by the Court of Justice (Tribunal de Justiça).
- Notary office billing for notarized affidavits (atas notariais) may include an extra page fee beyond the initial rate.
- The responsible party listed on the payment slip may request a fee refund in case of duplicate payment or unperformed acts.
How is the calculation of notary fees performed in notary and registry services?
The calculation of notary fees (cálculo de emolumentos) in notary and registry services follows official fee schedules established by state legislation. Out-of-court notary offices (serventias extrajudiciais) provide public services by delegation Lei nº 8.935/1994, art. 1º (Lei nº 8.935/1994, art. 1º). The fees collected compensate the acts performed to provide publicity, authenticity, and legal certainty Lei nº 8.935/1994, art. 6º (Lei nº 8.935/1994, art. 6º).
There are two main categories in notary fee schedules. The first covers acts without declared economic value, such as signature authentications and signature recognitions, which have fixed rates. The second covers acts with declared economic value, such as the calculation of notary fees for public deeds of donation and purchase and sale. In these cases, notary office billing utilizes progressive brackets based on valuation or contract price.
Each state fee schedule lists mandatory complementary surcharges for public funds. These surcharges include judicial re-equipment funds and compensation funds for free civil registry acts. The total amount presented in the initial quote details these breakdown fractions transparently for user verification.
How does per-page fee billing work for notarized affidavits (atas notariais)?
The calculation of notary fees for specific declaratory acts, such as a notarized affidavit for digital evidence recording, involves an initial base rate and an additional per-page fee. The first page covers the notary's work of verification and document opening. Subsequent pages have a fixed cost per additional page.
Notarized affidavits (atas notariais) often record extensive content from websites, instant messaging applications, and meeting minutes. For this reason, the fee schedule structure separates the physical verification work from the volume of drafted pages. The notary office reviews the material prior to issuing the instrument.
In per-page notary billing, the notary counts only the pages strictly necessary to document the legal facts. You may request a preliminary estimate of the page count before authorizing the finalization of the notarized affidavit.
Can a fee refund request be made by the party responsible for the payment slip?
Yes, the refund of fees and emoluments paid in excess or by error must be formally requested by the party who made the payment. The holder identified on the payment slip (guia de recolhimento) holds the administrative right to request the reimbursement of funds unused in the performance of the notary act.
If the drafting of the act is canceled before its execution, the notary office refunds the costs after deducting any preliminary services already executed. If the refund involves state public funds, the office prepares the fee refund request for analysis by the state tax collection authority.
You must present original proof of payment and official photo identification. If another person submits the request on your behalf, the notary office requires a public power of attorney (procuração pública) granting specific powers to receive and discharge amounts.
How to calculate notary fees and ITCMD when drafting deeds involving multiple real estate properties?
When drafting deeds that encompass multiple properties, the calculation of notary fees and the State Estate and Gift Tax (Imposto sobre Transmissão Causa Mortis e Doação — ITCMD) considers the individualization of each asset. The rule aims to ensure that taxation and notary billing respect individual market or assessed tax values.
In the case of an extrajudicial inventory with property partition involving several real estate assets, ITCMD is calculated separately on each heir's share and on each property's individual value. Likewise, state fee schedules determine whether the calculation of notary fees sums the total value of assets or bills each asset individually within the title instrument.
You must present tax valuation certificates (certidões de valor venal) and municipal registration certificates for each property. This documentation allows the correct application of state tax rate brackets and the accurate implementation of notary fee tables.
What are the notary office billing procedures and user rights in case of improper billing?
Notary office billing procedures must be available for public consultation on the office premises and on official websites. All notary fee invoices specify the amounts charged, breaking down notary acts, searches, and state fund transfers Provimento CNJ nº 149/2023, Livro II (Provimento CNJ nº 149/2023, Livro II — National Justice Council Regulation).
If you identify inconsistencies in the fee invoice, you have the right to request an explanatory fee statement directly from the notary office. The notary has a legal obligation to detail the criteria used for the calculation of notary fees applied.
Should doubts or improper billing persist, you may initiate an administrative dispute procedure (pedido de dúvida) or administrative complaint before the competent judge of the Internal Affairs Division of Justice (Corregedoria-Geral de Justiça) of your State. Continuous oversight ensures the exact application of official state fee schedules.
You can consult extrajudicial service guidelines on the official website of the Conselho Nacional de Justiça and in the text of Lei nº 8.935/1994.
FAQ
How is the calculation of notary fees performed in notary and registry services?
The calculation of notary fees is performed based on state fee schedules fixed by state law and governed by the local Judiciary Branch. Amounts vary according to the nature of the act, with fixed prices or progressive brackets based on the declared value of the transaction.
How does per-page fee billing work for notarized affidavits (*atas notariais*)?
For notarized affidavits, the calculation of notary fees generally sets a base rate for the first page of the instrument and a reduced additional rate per extra page, as established in the effective state fee schedule.
Can a fee refund request be made by the party responsible for the payment slip?
Yes. A fee refund request for fees paid improperly must be formally submitted by the holder listed on the payment slip or by a legally constituted representative before the notary office.
How to calculate notary fees and ITCMD when drafting deeds involving multiple real estate properties?
The calculation of notary fees and ITCMD tax when drafting deeds with multiple properties considers individual tax brackets and value brackets for each property listed in the title, observing the tax jurisdiction of municipalities or states.
What are the notary office billing procedures and user rights in case of improper billing?
Notary office billing must follow the official public fee schedule strictly. If there is a discrepancy in the calculation of notary fees, you may request a review before the notary office itself or file an administrative complaint with the Internal Affairs Division of Justice (Corregedoria-Geral de Justiça).
Base legal
- provimento_cnj 149 2023 — Provimento CNJ nº 149/2023
- provimento_cnj 149 2023 — Provimento CNJ nº 149/2023
- lei_federal 8.935 1994 — Lei nº 8.935/1994
- provimento 149 2023 — Provimento CNJ nº 149/2023, Livro II
- codigo 10.406 2002 — Lei nº 10.406/2002 — Código Civil
- lei_federal 8.935 1994 — Lei nº 8.935/1994
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