Quick Summary
- 1Tax bills include a 4.
- 2Property owners can pay in a single installment with a 10% discount or in up to 12 installments, with the first payment due on January 30.
Quick Summary
The city administration of Ribeirão Preto has projected a collection of R$698 million in Property and Urban Land Tax (IPTU) for the 2026 fiscal year. Tax bills are being distributed until January 29, though property owners can already consult their bills on the Finance Secretary's website. The tax value reflects a 4.49% adjustment tied to the National Consumer Price Index (INPC) accumulated from November 2024 to October 2025.
Despite the revenue projection, the city expects a significant shortfall due to non-payment. Approximately 210,000 property owners have failed to pay their taxes, leading to an anticipated default of R$38 million for the year. When combined with debts from previous years, the total outstanding amount reaches R$400 million. The municipality relies on these funds to finance essential services, with 25% of revenue mandated for education and 15% for health.
Payment Options and Deadlines
Property owners in Ribeirão Preto have two primary methods for settling their IPTU obligations. The first option is a single lump-sum payment, which qualifies for a 10% discount on the total amount. The second option allows for the tax to be divided into up to 12 monthly installments. For both payment plans, the deadline for the first payment (or the single installment) is set for January 30, 2026.
Residents can access their tax bills and make inquiries through several channels. The Finance Secretary has made the documents available online via their official website, requiring only the property registration number. Additionally, inquiries can be made at Poupatempo service centers or by emailing iptu.fazenda@rp.ribeiraopreto.sp.gov.br.
"Isso é o que nós chamamos de dívida ativa. Tem diversos atrasos de 2, 3, 5, 20 anos de atraso. Conforme um atraso menor, a gente tenta estimular fazendo algumas cobranças administrativas e, no médio e longo, já entra para o judicial e a pessoa pode ficar com restrição de crédito."— Fernando Soares, Municipal Secretary of Finance
Debt Management and Consequences 📉
The municipality faces a challenge with tax delinquency, with the cumulative debt reaching R$400 million. According to Fernando Soares, the Municipal Secretary of Finance, properties with debts older than one year are registered in the city's active debt list. He explained that delays range from two to twenty years. While minor delays are handled through administrative collection efforts, longer-term debts move to judicial proceedings, which can result in credit restrictions for the debtor.
Legal experts emphasize the severity of ignoring these obligations. João Vitor Almeida, a tax law specialist, warns that judicial action by the municipality puts property owners at risk of losing their assets. The process can involve the freezing of bank accounts, seizure of vehicles, and ultimately, the blocking of the property itself. Almeida strongly advises taxpayers to address debts immediately rather than face municipal enforcement.
Fiscal Recovery Program Results
To combat the high levels of delinquency, the city administration launched the Fiscal Recovery Program (Refis) in December 2025. This initiative provided a window for debtors to regularize their status, offering incentives and discounts to encourage payment. The program is not offered annually to avoid encouraging delinquency, but serves as a strategic tool to recover funds without resorting immediately to the courts.
According to the Finance Secretary, the program was successful in its limited timeframe. By the middle of December, the city had processed 58,706 transactions, totaling R$18 million in recovered revenue. The majority of participants sought to regularize their property tax debts specifically. Secretary Soares stated, "The city, through the Refis that ended in December, creates incentives, gives discounts so that people can do this renegotiation. It is clear that it does not exist every year, because we cannot encourage this delinquency, but it is also one of the ways we can make this incentive."
"A prefeitura por meio do Refis que encerrou agora no mês de dezembro cria incentivos, dá descontos para que as pessoas possam fazer essa renegociação, é claro que não existe todos os anos, porque não podemos incentivar essa inadimplência, mas também é uma das maneiras que podemos fazer esse incentivo."— Fernando Soares, Municipal Secretary of Finance
"Se transcorreu o prazo e ele não fez nada efetivamente para extinguir o crédito tributário, a partir daí, a Fazenda vai começar a executar através de bens, seja penhora das contas judiciais, bloqueio de veículos e em último caso, na maioria das vezes, é o próprio bloqueio do bem objeto do tributo."— João Vitor Almeida, Tax Law Specialist
"A melhor coisa é pagar. Sempre a gente sugere ao contribuinte fazer uma análise dos débitos e verificar junto a uma pessoa que tem um certo conhecimento técnico para ver uma alternativa. Nunca deixar a mercê do município e sem nenhuma conclusão propriamente relacionada a esse débito."— João Vitor Almeida, Tax Law Specialist
Frequently Asked Questions
The deadline for the single installment or the first installment of the property tax is January 30, 2026.
The city expects to collect R$698 million, though actual collection may be closer to R$660 million due to defaults.
Unpaid taxes can lead to the debt being registered in the city's active debt list, resulting in credit restrictions and potential judicial action that may lead to the seizure of assets, including the property itself.
