Granito Boneli

Campinas Launches ISS Tax Amnesty Program with 100% Waiver of Interest and Penalties for Service Providers

Program was established by Complementary Law No. 587/2026, and applications remain open until July 4; installments must be paid by December.

The City of Campinas launched, on May 5, 2026, a specific tax refinancing program aimed at service providers with outstanding debts related to the Municipal Service Tax (ISSQN). The Campinas ISSQN Tax Amnesty Program (Refis ISSQN Campinas) was established by Complementary Law No. 587/2026 and allows enrollment until July 4, 2026, in accordance with the 60-day period established by law.

The main difference between this edition and previous programs is the level of discount offered. The program grants a 100% waiver of interest and penalties for both lump-sum payments and installment agreements. This represents a more favorable condition than the 2025 Campinas Refis program, which provided graduated discounts of up to 70% depending on the number of installments.

The initiative covers overdue and unpaid ISS debts, whether or not they have been registered as active debt, including those under administrative or judicial dispute, as well as previous installment agreements, even if they have been terminated.

The immediate context behind the program is Brazil’s Tax Reform. ISS revenue collected between 2021 and 2026 will be taken into account when calculating future IBS revenue transfers to the municipality. For this reason, the City Hall has a direct interest in increasing tax collections during this period.

One important point to note is that all installments must be paid by December 2026, which also determines the maximum number of installments available under the program. Campinas expects to collect R$ 2.192 billion in ISS revenue in 2026.

All negotiations and enrollment procedures are carried out exclusively online through the municipality’s Exclusive Portal (Ambiente Exclusivo), accessible via the city’s official website.

The installment agreement will be automatically canceled, without prior notice, in the event of non-payment of three installments, whether consecutive or not, or if a single installment remains unpaid for more than 120 days after its due date.