Insights
Carioca em Dia 2026: Rio Offers Up to an 80% Discount on Interest and Penalties for IPTU, ISS, and Other Debts Classified as Active Debt
Through December 18, 2026, taxpayers with debts listed in the City of Rio de Janeiro’s active debt register may settle them with discounts of up to 80% on interest, fines, and other legal surcharges, with payment in a lump sum or in up to 12 installments.
The Carioca em Dia 2026 Program was established by Rio Decree No. 58,839/2026, published on October 28, 2026, and regulated by PGM Notice No. 41/2026.
Conditions and Discounts
Discounts vary depending on the date the debt was recorded as an outstanding liability and the chosen payment method. Debts may be paid in full or in up to 12 consecutive monthly installments:
| Date of Entry into Active Debt | Cash | Up to 6 installments | Up to 12 installments |
| Through December 31, 2018 | 80% | 70% | 60% |
| From January 1, 2019, to December 31, 2021 | 60% | 50% | 45% |
| Effective January 1, 2022, and thereafter | 40% | 30% | 30% |
The discounts apply exclusively to late-payment interest, fines, and other statutory surcharges, without reducing the principal amount of the debt. The minimum amount for each installment is R$ 100.00.
Eligibility Restrictions
The following may not be included in the program:
- debts already adjusted to the SELIC rate pursuant to a court decision;
- debts calculated under the Simples Nacional tax regime;
- debts under the Concilia Rio Program and those benefiting from the remission and amnesty of credits related to registry and notary services;
- debts subject to other alternative dispute resolution mechanisms.
Two cases require an application for an individualized settlement, subject to the applicable specific rules:
- debts secured by a judicial deposit exceeding R$ 1 million; and
- debts being contested in tax enforcement proceedings subject to a stay of execution, with a value exceeding R$ 500,000.
If proceedings for the judicial auction of seized assets have already begun, participation in the “Carioca em Dia” program will only be permitted upon payment in full.
Effects of Enrollment
Enrollment in the Carioca em Dia program implies an irrevocable and irreversible acknowledgment of the included debts, as well as the withdrawal of any objections, administrative appeals, and legal actions related to these debts, with a waiver of the respective legal claims.
A delay of more than 60 days in the payment of any installment will result in the cancellation of the benefits granted, with the resumption of full collection of the debt and its legal surcharges, net of amounts already paid.
Point to Note
Enrollment in the program must be preceded by a case-by-case analysis. Since enrollment requires waiving administrative and judicial proceedings, debts that are the subject of litigation—and have a good chance of success—may not justify enrollment, even with the discounts offered.
LBM’s tax team is available to assess the advisability of enrollment and assist with every step of the process.
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