

The Office of the Attorney General of the National Treasury (PGFN) has published Public Notices No. 6/2026 and No. 8/2026 (Desenrola Rural), aiming to encourage the regularization of debts registered as federal overdue tax liabilities through tax settlement agreements.
The available modalities are:
– Settlement for Microentrepreneurs: applicable to debts registered as overdue federal liabilities for more than one year and with a value equal to or lower than five minimum wages (approximately BRL 8,000), offering discounts of up to 50% on the total debt amount.
– Small-Value Settlement: intended for the regularization of debts of up to 60 minimum wages (approximately BRL 97,000), with discounts and favorable installment payment conditions.
– Settlement for Irrecoverable or Difficult-to-Recover Debts: requires a down payment corresponding to 5% of the consolidated debt amount, payable in up to 12 monthly installments, with the remaining balance payable in up to 108 installments. Discounts of up to 100% on interest, penalties, and legal charges may apply.
– Settlement for Debts Secured by Surety Bonds or Bank Guarantees: aimed at negotiating debts already secured by a surety bond insurance policy or a bank guarantee.
– Settlement Based on Payment Capacity: allows debt negotiation according to the taxpayer’s financial capacity, subject to the criteria established by the PGFN.
The new settlement modalities represent a significant opportunity for taxpayers seeking to regularize their tax position under more favorable conditions, substantially reducing tax liabilities and mitigating risks associated with judicial collection proceedings.
Interested taxpayers may apply for the available modalities until September 30, 2026, through the Regularize Portal, where the specific terms and conditions for each modality are available.