{"id":66732,"date":"2026-06-18T15:43:03","date_gmt":"2026-06-18T15:43:03","guid":{"rendered":"https:\/\/leven.re\/nyc-pied-a-terre-tax\/"},"modified":"2026-06-26T20:16:48","modified_gmt":"2026-06-26T20:16:48","slug":"imposto-pied-a-terre-nyc","status":"publish","type":"page","link":"https:\/\/leven.re\/pt-br\/imposto-pied-a-terre-nyc\/","title":{"rendered":"Imposto pied-\u00e0-terre em Nova York"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"66732\" class=\"elementor elementor-66732 elementor-66703\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17ab36ae elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"17ab36ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cfe9920\" data-id=\"7cfe9920\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f20504e elementor-widget elementor-widget-heading\" data-id=\"f20504e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">O imposto pied-\u00e0-terre de Nova York, explicado<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb55a67 elementor-widget elementor-widget-text-editor\" data-id=\"5eb55a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O novo imposto anual de Nova York sobre segundas resid\u00eancias, explicado de forma clara para propriet\u00e1rios e compradores.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7759f488 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"7759f488\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-60 elementor-top-column elementor-element elementor-element-4a2f5b22\" data-id=\"4a2f5b22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6076c8fe elementor-widget elementor-widget-text-editor\" data-id=\"6076c8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>O que \u00e9 o imposto pied-\u00e0-terre?<\/h2><p>O imposto pied-\u00e0-terre \u00e9 uma nova sobretaxa anual sobre im\u00f3veis residenciais em Nova York City que n\u00e3o s\u00e3o a resid\u00eancia principal do propriet\u00e1rio. Foi aprovado no or\u00e7amento 2026-2027 do estado de Nova York, em 27 de maio de 2026, entra em vigor em 1\u00ba de julho de 2026 e deve expirar em 30 de junho de 2031.<\/p><p>\u00c9 um encargo anual recorrente, n\u00e3o um imposto \u00fanico de transmiss\u00e3o pago na escritura. O Department of Finance da cidade o adiciona ao carn\u00ea normal do imposto sobre im\u00f3veis e o cobra da mesma forma.<\/p><h2>Quem precisa pagar?<\/h2><p>Atinge as segundas resid\u00eancias de maior valor. Na Fase 1, pode aplicar-se a condom\u00ednios (condos) e cooperativas (co-ops) com valor estabelecido pelo Department of Finance de 1 milh\u00e3o de d\u00f3lares ou mais, e a casas de uma a tr\u00eas fam\u00edlias com valor de mercado de 5 milh\u00f5es de d\u00f3lares ou mais. Im\u00f3veis detidos por meio de um trust, uma LLC, uma sociedade ou uma corpora\u00e7\u00e3o tamb\u00e9m podem estar sujeitos.<\/p><h2>Al\u00edquotas e limites<\/h2><h3>Fase 1: de 1\u00ba de julho de 2026 a 30 de junho de 2028<\/h3><p>Condom\u00ednios e cooperativas, com base no valor estabelecido pela cidade (geralmente bem abaixo do valor de mercado):<\/p><table><tbody><tr><td>Valor estabelecido de 1 a 3 mi USD<\/td><td>4%<\/td><\/tr><tr><td>Valor estabelecido de 3 a 5 mi USD<\/td><td>5,25%<\/td><\/tr><tr><td>Valor estabelecido acima de 5 mi USD<\/td><td>6,5%<\/td><\/tr><\/tbody><\/table><p>Casas de uma a tr\u00eas fam\u00edlias, com base no valor de mercado:<\/p><table><tbody><tr><td>Valor de mercado de 5 a 15 mi USD<\/td><td>0,8%<\/td><\/tr><tr><td>Valor de mercado de 15 a 25 mi USD<\/td><td>1,05%<\/td><\/tr><tr><td>Valor de mercado acima de 25 mi USD<\/td><td>1,3%<\/td><\/tr><\/tbody><\/table><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Fase 2: a partir de 1\u00ba de julho de 2028<\/summary><div style=\"padding-top:8px;\"><p>A partir de julho de 2028, a sobretaxa aplica-se a condom\u00ednios, cooperativas e casas de uma a tr\u00eas fam\u00edlias com valor de 5 milh\u00f5es de d\u00f3lares ou mais, usando um novo modelo do Department of Finance baseado em vendas compar\u00e1veis. As al\u00edquotas de condom\u00ednios e cooperativas passam ent\u00e3o para a mesma faixa de 0,8% a 1,3% usada para as casas.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Por que alguns apartamentos de alto valor n\u00e3o pagam nada no in\u00edcio<\/summary><div style=\"padding-top:8px;\"><p>Nova York City avalia condom\u00ednios e cooperativas muito abaixo do pre\u00e7o de mercado, muitas vezes 80% a 90% a menos. Um apartamento que seria vendido por 8 milh\u00f5es de d\u00f3lares pode ter um valor estabelecido pela cidade bem abaixo de 1 milh\u00e3o, de modo que alguns apartamentos realmente caros podem n\u00e3o pagar nada nos dois primeiros anos. Por isso vale a pena verificar a sua unidade espec\u00edfica.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">A isen\u00e7\u00e3o de resid\u00eancia principal<\/summary><div style=\"padding-top:8px;\"><p>A sobretaxa aplica-se apenas a im\u00f3veis que n\u00e3o s\u00e3o resid\u00eancia principal. Um im\u00f3vel \u00e9 isento se, em 5 de janeiro do ano fiscal anterior, foi ocupado por mais da metade do ano por um propriet\u00e1rio coberto ou um familiar pr\u00f3ximo (c\u00f4njuge, filho, irm\u00e3o, pai ou m\u00e3e, av\u00f4 ou neto), ou por um inquilino com contrato de loca\u00e7\u00e3o em condi\u00e7\u00f5es de mercado de pelo menos um ano que o use como resid\u00eancia principal.<\/p><p>No caso de um trust, os benefici\u00e1rios s\u00e3o considerados os propriet\u00e1rios cobertos. No de uma LLC, sociedade ou corpora\u00e7\u00e3o, s\u00e3o os detentores da participa\u00e7\u00e3o majorit\u00e1ria. Quando nenhuma pessoa det\u00e9m a maioria, a isen\u00e7\u00e3o pode n\u00e3o estar dispon\u00edvel, portanto uma an\u00e1lise profissional \u00e9 recomend\u00e1vel.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Datas-chave<\/summary><div style=\"padding-top:8px;\"><ul><li><strong>27 de maio de 2026:<\/strong> o imposto foi aprovado no or\u00e7amento estadual.<\/li><li><strong>1\u00ba de julho de 2026:<\/strong> a sobretaxa entra em vigor.<\/li><li><strong>At\u00e9 30 de agosto de 2026:<\/strong> o Department of Finance notifica os propriet\u00e1rios que considera sujeitos ao imposto. Eles podem contestar apresentando prova de resid\u00eancia principal.<\/li><li><strong>1\u00ba de janeiro de 2027:<\/strong> primeiro pagamento referente ao ano fiscal 2026-2027; depois, duas vezes por ano junto com o imposto normal sobre im\u00f3veis.<\/li><li><strong>30 de junho de 2031:<\/strong> data de expira\u00e7\u00e3o atual.<\/li><\/ul><p>Redu\u00e7\u00f5es, cr\u00e9ditos e isen\u00e7\u00f5es que normalmente diminuem o imposto sobre im\u00f3veis n\u00e3o se aplicam a esta sobretaxa.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;border-bottom:1px solid #e0d8c6;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">O que isso significa se voc\u00ea possui, ou est\u00e1 comprando, uma segunda resid\u00eancia em Nova York<\/summary><div style=\"padding-top:8px;\"><p>O imposto pied-\u00e0-terre altera o custo de manter uma resid\u00eancia n\u00e3o principal em Nova York, e o impacto depende muito de como o im\u00f3vel \u00e9 avaliado e detido. Seja voc\u00ea um comprador internacional, um investidor ou algu\u00e9m que planeja uma resid\u00eancia de tempo parcial em Nova York, vale a pena conhecer a sua situa\u00e7\u00e3o antes da chegada dos primeiros carn\u00eas. Os consultores multil\u00edngues da LEVEN podem explicar como o imposto se aplica a um edif\u00edcio ou unidade espec\u00edficos e coloc\u00e1-lo em contato com os profissionais certos.<\/p><\/div><\/details><p style=\"font-size:0.9em;opacity:0.8;margin-top:16px;\"><em>Esta p\u00e1gina fornece informa\u00e7\u00f5es gerais, n\u00e3o aconselhamento jur\u00eddico ou fiscal, e reflete nossa interpreta\u00e7\u00e3o da lei em junho de 2026. As regras, especialmente para trusts e LLCs, s\u00e3o complexas e podem mudar. Consulte um advogado ou consultor fiscal qualificado sobre a sua situa\u00e7\u00e3o.<\/em><\/p>\n<p class=\"leven-addl-disclaimer\" style=\"font-style:italic;\">Este artigo \u00e9 fornecido apenas para fins informativos gerais e n\u00e3o constitui aconselhamento jur\u00eddico ou fiscal. Os propriet\u00e1rios devem consultar um consultor tribut\u00e1rio ou advogado qualificado para determinar a exposi\u00e7\u00e3o espec\u00edfica e a elegibilidade para isen\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-40 elementor-top-column elementor-element elementor-element-415b3d37\" data-id=\"415b3d37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dfe1f5a elementor-widget elementor-widget-text-editor\" data-id=\"3dfe1f5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Em vigor em 1\u00ba de julho de 2026<\/strong><\/p><p><strong>Al\u00edquotas da Fase 1: de 4% a 6,5%<\/strong><\/p><p><strong>Apenas para im\u00f3veis que n\u00e3o s\u00e3o resid\u00eancia principal<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b8018e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"4b8018e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c526e44\" data-id=\"c526e44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78c4dc14 elementor-widget elementor-widget-heading\" data-id=\"78c4dc14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fale conosco para discutir suas op\u00e7\u00f5es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d4440 elementor-widget elementor-widget-text-editor\" data-id=\"54d4440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nossos consultores falam o seu idioma. Envie-nos alguns dados e entraremos em contato para explicar como o imposto pied-\u00e0-terre afeta o seu im\u00f3vel em Nova York.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b93ce elementor-widget elementor-widget-shortcode\" data-id=\"98b93ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><style>.leven-tax-form .gform_wrapper{max-width:760px;margin:0 auto;text-align:left;}.leven-tax-form .gfield_label,.leven-tax-form label,.leven-tax-form legend,.leven-tax-form .gform_required_legend,.leven-tax-form .gform_description,.leven-tax-form .gfield_description{color:#ffffff !important;}.leven-tax-form input,.leven-tax-form select,.leven-tax-form textarea{color:#ffffff !important;background-color:rgba(255,255,255,0.06) !important;border:1px solid rgba(255,255,255,0.45) 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for='input_76_17'><span class='gform-field-label__text'>Email<\/span><\/label><div class='gfield_description' id='gfield_description_76_17'>Este campo \u00e9 para fins de valida\u00e7\u00e3o e n\u00e3o deve ser alterado.<\/div><div class='ginput_container'><input name='input_17' id='input_76_17' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_76_7\" class=\"gfield gfield--type-select gfield--input-type-select gfield--width-full field_sublabel_above gfield--no-description field_description_above field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_76_7'><span class='gform-field-label__text'>Idioma preferido<\/span><\/label><div class='ginput_container ginput_container_select'><select name='input_7' id='input_76_7' class='large gfield_select'     aria-invalid=\"false\" ><option value='English' >English<\/option><option value='Spanish' >Spanish<\/option><option value='Portuguese' 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