Articles | Postado no dia: 13 November, 2026
Ceará Launches New Tax Amnesty Program Offering Up to 100% Reductions in ICMS, IPVA and ITCD Penalties and Interest
On October 28, 2026, Ceará published Law No. 19,915/2026, establishing a new state tax debt settlement program that offers reductions in penalties and interest on ICMS, IPVA and ITCD debts, whether or not they have been registered as Active Debt, taken to court or previously included in installment agreements. The law is already in effect.
ICMS debts arising from taxable events occurring up to April 30, 2026, are eligible, including amounts subject to voluntary disclosure. The principal tax amount must be paid in full, with the following reductions in penalties and interest:
- Lump-sum payment: 100%;
- Up to 3 installments: 90%;
- From 4 to 12 installments: 85%;
- From 13 to 30 installments: 75%;
- From 31 to 60 installments: 65%.
Debts consisting exclusively of penalties for noncompliance with ancillary tax obligations and standalone fines qualify for reductions ranging from 55% to 80% of the original amount, depending on the number of installments. The benefit does not apply to the Fecop surcharge.
For ITCD and IPVA, the program provides a 100% reduction in penalties and interest for lump-sum payments. Installment payments qualify for reductions ranging from 30% to 50% for ITCD (up to 12 installments) and from 40% to 60% for IPVA (up to 6 installments).
Deadline: Enrollment is approved upon payment of the lump sum or first installment by December 30, 2026. The minimum installment is BRL 200.00. ICMS installments are adjusted according to the Selic interest rate.
Conditions: Enrollment constitutes an irrevocable acknowledgment of the debts and requires taxpayers to withdraw administrative appeals and lawsuits, waiving their respective claims. In the case of lawsuits, the request must be submitted to the State Attorney General’s Office (PGE) by December 30, 2026. No collateral or tax compliance certificate is required for enrollment, and the legal surcharge on Active Debt is waived. Delays exceeding 60 days in installment payments result in the loss of the benefits.
Important: Debts previously included in installment programs established under Laws No. 18,615/2023 and No. 19,482/2025 may only be included in the new program if paid in a single lump sum.
The law also provides for the automatic remission of certain old or low-value debts registered as Active Debt, remission of ICMS debts arising from the improper use of state registration numbers on electronic invoices (NF-e), and special conditions for debts involving Detran, Arce, Adagri and the former BEC.
For companies with tax assessments under dispute, the decision requires careful consideration. Potential savings on penalties and interest must be weighed against the likelihood of success in the defense, since enrollment entails a definitive waiver of the right to pursue litigation.
Law No. 19,915/2026 represents a concrete opportunity for companies with state tax debts to regularize their tax status at a significantly lower cost. For ICMS, lump-sum payments eliminate all penalties and interest, while installment payments over up to 60 months still provide a 65% reduction.
Settling or paying off tax liabilities in installments also enables companies to obtain tax compliance certificates, which are essential for public procurement processes, credit transactions and the maintenance of tax benefits. It also helps prevent tax enforcement proceedings and asset freezes.
As the first installment must be paid by December 30, 2026, and year-end is typically a busy period, our recommendation is that companies review their outstanding debts with the Ceará State Treasury Department (Sefaz) and the State Attorney General’s Office (PGE) as soon as possible. They should also simulate the available payment options to determine the most advantageous alternative before the deadline.
Author: Iran Silva
