Rio City Hall has opened the deadline for taxpayers to allocate Nota Carioca credits to obtain up to 100% deduction on IPTU 2027. The period for transferring the values through the program website runs until September 30, allowing individuals with CPFs identified on fiscal documents to generate discounts for one or more commercial or residential properties located in the city.
According to the Municipal Treasury Secretary, approximately R$ 165 million in Nota Carioca credits are available to taxpayers this year. Only those with the corresponding ISS paid by the service provider can benefit, and the fiscal documents must have been issued from 2024 onward.
The deduction on IPTU 2027 can even apply to properties with tax debts. The exception occurs when there is only the Household Waste Collection Fee charge, in which case the benefit does not apply.
The program also allows credits to be directed to the same property by different CPFs, and the beneficiary does not need to be the property owner.




