Brazil: Municipality of Rio de Janeiro Launches the “Carioca em Dia 2026” Program
Discounts of up to 80% on Interest and Penalties on Outstanding Debt
In brief
On October 28, 2026, Rio Decree No. 58,839, of October 27, 2026, was published in the Official Gazette of the Municipality of Rio de Janeiro, establishing the Carioca em Dia – 2026 Program as an enrollment-based settlement (transação por adesão). The program is already in force and was regulated by PGM Notice No. 41/2026.
The program provides for discounts of up to 80% on late-payment interest, penalties and other charges on claims enrolled as outstanding debt (dívida ativa), whether or not subject to judicial collection. Before enrolling, companies should compare the discount offered with what they could obtain by limiting the charges to the SELIC rate (STF Leading Case, Theme 1,217).
The enrollment period runs from October 28, 2026, to December 18, 2026.
In more detail
The main features of the program are as follows:
