Agreement allows discounts of up to 100% on interest, penalties, and legal charges; enrollment is open until September 30, 2026.
The Office of the Attorney General of the National Treasury (PGFN) published, on June 1, 2026, Public Notice No. 6/2026, opening a new round of tax settlement negotiations for taxpayers with debts registered in the Federal Active Debt Registry (Dívida Ativa da União).
Taxpayers with debts registered by March 3, 2026, may participate in the program, provided that the total consolidated amount does not exceed R$ 45 million.
The benefits vary according to the taxpayer’s payment capacity, which is automatically classified by the system into categories ranging from A to D. Taxpayers classified as A or B are eligible for a reduced down payment requirement. Those classified as C or D receive not only a reduced down payment but also extended payment terms and discounts on interest, penalties, and legal charges.
A key innovation introduced by this Public Notice is the waiver of the down payment requirement for lump-sum settlements. In all other cases, the down payment corresponds to 6% of the total debt amount, payable in up to 6 or 12 monthly installments, depending on the taxpayer’s profile.
The remaining balance may be paid in up to 114 monthly installments for most taxpayers, or up to 133 monthly installments for individuals, individual microentrepreneurs (MEIs), microenterprises (MEs), small businesses (EPPs), charitable hospitals (Santas Casas), cooperatives, and civil society organizations.
Debts related to social security contributions are subject to a maximum repayment period of 60 months, due to constitutional restrictions.
Discounts may reach 100% of interest, penalties, and legal charges, subject to a maximum reduction of 65% of the total debt amount. This limit is increased to 70% for individuals, MEIs, MEs, EPPs, charitable entities, and companies undergoing judicial reorganization.
The Public Notice remains in effect until 7:00 p.m. on September 30, 2026, and represents an important federal tax regularization mechanism for taxpayers seeking to settle outstanding liabilities.