Rio de Janeiro City Hall opens period for applying Nota Carioca credits to 2027 property tax.

Transfers to obtain discounts will be available until September 30th on the website; R$ 165 million in credits are available to taxpayers - Archive/Rio City Hall

The Rio de Janeiro City Hall, through the Municipal Finance Department, has launched a service to direct credits from the Nota Carioca program to properties that can benefit from discounts of up to 100% on the 2027 IPTU (Property Tax). Taxpayers in the city have until September 30th to transfer funds on the program's website and secure discounts for one or more commercial or residential properties located in the municipality of Rio.

Credits are available in the system for individuals with CPF numbers identified on tax documents issued from 2024 onwards, provided that the corresponding ISS (Service Tax) has been paid by the service provider. The discount on the 2027 IPTU (Property Tax) can apply to properties with outstanding tax debts, excluding those that only have TCL (Domestic Waste Collection Tax) charges. The program also allows credits to be allocated to the same property by different CPF numbers, without the taxpayer needing to be the owner of the property benefiting from the discount.

This year, approximately R$165 million in Nota Carioca credits are available to taxpayers in the city. To transfer credits, citizens must register on the Nota Carioca website (notacarioca.rio.gov.br) and provide the property's IPTU registration number – which is available on the tax payment slip. To transfer funds, it is necessary to have at least R$1 accumulated in the system.

Credits from the Nota Carioca program are valid until the second year following the year in which they were generated. However, receipts issued under the national standard from that year onwards will no longer be eligible. Only those issued until the end of 2025 will be able to participate.