In Rio de Janeiro the deadline for payment of the balance of the Urban Property Tax (IPTU) and the Home Garbage Collection Tax (TCL) for the year 2020 ends on June 5, with no increase for arrears and with a 20% discount. The incentive was granted by Municipal Law No. 6,740/20, signed by the mayor on May 11 as part of the measures to alleviate the impact of the covid-19 pandemic.

Bills due or open until the date of publication of the law may be paid in a single installment. For bills due or falling due up to the month of July of 2020, the payment may be made, without additions for arrears, within up to five monthly installments starting in August, provided that the amount of the installment is greater than R$ 50.00.

Law No. 6,740/20 provides that the benefits have no retroactive effect and that no amount relating to the IPTU or TCL for the fiscal year 2020 paid previously will be refunded, even for those who have already made full payment of the IPTU for the fiscal year 2020 with the discount of 7% at the beginning of the year.

To qualify for the benefit, interested parties should request the discount from the Municipal Treasury Department (SMF) using the application available at the Carioca Digital website ( by June 4 (for full payment) and by August 30 (in the event of installment payment). Taxpayers who seek to make installment payments can also submit the request by e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it., by August 21, using the form available on the SMF website. The time limit for requests for full payment by e-mail closed on May 29.

Law 6,740/20 also brings about benefits for taxpayers in the hotel sector, including inns and hostels. In their case, IPTU tax debts may be discharged with a discount, whether or not they are registered as outstanding debt, when their triggering event is prior to 2020 and they do not meet the conditions for the 40% reduction set forth in article 3 of Municipal Law No. 3,895/05, which grants tax benefits to hotels. The discounts are up to 40% on the amount of the tax due and up to 80% on the default charges, by means of a single payment, in cash, by the last business day of August of 2020.

The forms for payment of debts not registered at outstanding debt will be available on the SMF website until August 21. To look up, pay in cash, or obtain an installment plan for debts registered as outstanding debt, hotel taxpayers must access Carioca Digital (

In addition to benefiting taxpayers with a significant discount to settle their tax debts, the measure is also an attempt by the city government to minimize the effects of the significant drop in tax collection observed during the pandemic.