Tax settlement: the conditions of PGFN Public Notice No. 6/2026
The Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional — PGFN) published, in the Official Gazette of June 1, 2026, Public Notice No. 6/2026 (Edital nº 6/2026), which opens a new opportunity to regularize debts registered as overdue federal debt (dívida ativa da União) through a tax settlement by adhesion (transação por adesão). Adhesion may be made between June 1 and September 30, 2026, exclusively through the REGULARIZE platform.
The notice brings together four modalities — settlement based on ability to pay (capacidade de pagamento), settlement of debts deemed difficult to recover, small-value settlement, and settlement of debts secured by a surety bond or bank guarantee —, grounded in Law No. 13,988/2020 and in PGFN Administrative Order No. 6,757/2022, the specific rule governing settlement in the collection of overdue federal debt (the notice also references Normative Administrative Order MF No. 1,584/2023). The conditions of each are detailed below.
Which debts may be negotiated?
Eligible debts are those registered as overdue federal debt, of a tax or non-tax nature, with a consolidated amount equal to or below BRL 45 million per taxpayer. There are two registration cut-off dates: for the small-value settlement, registration must have occurred by June 1, 2025; for the other modalities, by March 3, 2026.
Adhesion must cover all eligible registrations — except those that are secured, already in an installment plan, already settled, or with enforceability suspended by court decision —, partial adhesion being prohibited, although different modalities may be combined. The notice also does not allow the use of credits arising from tax loss carryforwards or from a negative CSLL (Social Contribution on Net Profits) tax base for payment.
The settlement modalities
The table below summarizes the main payment conditions of each modality. Each is then detailed.
Modality
Down payment (installments)
Installments of the balance
Maximum discount
Ability to pay — general rule (Article 4)
6% in up to 6 installments
up to 114 installments
up to 100% on interest, penalties, and charges, capped at 65% of the registration total
Ability to pay — individuals, ME, EPP, and the like (Article 5)
6% in up to 12 installments
up to 133 installments
up to 100% on interest, penalties, and charges, capped at 70%
Unrecoverable debts — general rule (Article 7)
5% in up to 12 installments
up to 108 installments
up to 100% on interest, penalties, and charges, capped at 65%
up to 70% of the consolidated amount of the registration
Unrecoverable — individuals, ME, EPP, and the like (Article 9)
5% in up to 12 installments
up to 133 installments
up to 100% on interest, penalties, and charges, capped at 70%
Small value (Article 10, item II)
5% in up to 5 installments
7 to 55 installments
30% to 50% on the total, depending on the term
Secured by surety bond or bank guarantee (Article 11)
30%, 40%, or 50%
6, 8, or 12 installments (tied to the down payment)
no discount
Notes to the table: (i) in the small-value settlement, a separate rule applies to the Individual Microentrepreneur (MEI) under revenue code 1537 (registrations of up to five minimum wages): a 50% discount on the total and payment in up to 60 installments; (ii) for secured registrations, the options are tied — a 50% down payment with the balance in up to 12 installments, 40% with up to 8, or 30% with up to 6 —, and not a free range of choice.
1. Settlement based on ability to pay
This modality is aimed at taxpayers whose liabilities exceed their capacity to pay. The discounts and the extended term (longer than 60 months) are granted according to the degree of recoverability of the credit and the taxpayer’s presumed ability to pay — confidential information, accessible only by the taxpayer through REGULARIZE. Under the general rule (Article 4), lump-sum payment allows a discount of up to 100% on interest, penalties, and statutory charges, capped at 65% of the total amount of each registration; under the installment option, there is a down payment of 6% in up to 6 installments and a balance in up to 114 installments. For individuals, the Individual Microentrepreneur (MEI), microenterprises (ME), small businesses (EPP), Santas Casas de Misericórdia (charitable hospitals), cooperatives, civil-society organizations, and educational institutions (Article 5), the discount cap rises to 70% and the balance may be paid in up to 133 installments, with a down payment in up to 12 installments.
2. Settlement of debts deemed unrecoverable
This applies to credits classified as unrecoverable under Article 25 of PGFN Administrative Order No. 6,757/2022. The notice lists, among other situations: registrations more than 15 years old with no current record of a guarantee or of suspended enforceability; credits with enforceability suspended by court decision for more than 10 years; debts owed by bankrupt entities, by entities in judicial or out-of-court reorganization, in judicial liquidation, or under intervention or out-of-court liquidation; legal entities whose CNPJ (taxpayer registry number) has been cancelled or declared unfit; and individuals flagged as deceased. Under the general rule (Article 7), the installment option provides for a down payment of 5% in up to 12 installments and a balance in up to 108 installments, with a discount of up to 100% on interest, penalties, and charges, capped at 65%. For a business entity in judicial reorganization (Article 8), the discount cap is 70% of the consolidated amount. For individuals, ME, EPP, and the other entities under Article 9, the balance may be paid in up to 133 installments, with a discount cap of 70%.
3. Small-value settlement
This modality is intended for registrations of individuals, MEI, ME, and EPP of up to 60 minimum wages. Here the discount applies to the total amount of the debt (not only to interest and penalties): 50% for lump-sum payment; under the installment option, after a 5% down payment in up to 5 installments, the balance may be paid in up to 7 installments (50% discount), 12 (45%), 30 (40%), or 55 (30%). A separate rule applies to the MEI under revenue code 1537 (registrations of up to five minimum wages): a 50% discount on the total and payment in up to 60 installments.
4. Registrations secured by surety bond or bank guarantee
This is aimed at registrations secured by a surety bond or bank guarantee where the final and unappealable decision was unfavorable to the taxpayer and where no claim event or enforcement of the guarantee has yet occurred. Here there is no discount, and the payment options are tied: a 50% down payment with the balance in up to 12 installments; 40% with up to 8; or 30% with up to 6. Approval is conditioned on maintaining the guarantee until full settlement. For registrations falling under Article 11, adhesion to any other modality provided in the notice is prohibited; this does not preclude the use of other modalities for other eligible registrations.
Two rules are worth noting. Under the ability-to-pay modalities (Articles 4 and 5), where no discount is granted, the total term is capped at 60 months. And, in all cases, debts relating to the social security contributions under Article 195, item I(a), and item II, of the Federal Constitution may not be paid in more than 60 installments.
Deadlines, adhesion, and requirements
Adhesion is made exclusively through REGULARIZE, from 8:00 a.m. on June 1 to 7:00 p.m. on September 30, 2026. There are relevant requirements and commitments to observe:
debts under judicial dispute require, within 60 days of the negotiation, the submission of a copy of the request to withdraw the lawsuits, appeals, or claims that concern the credits included in the settlement, together with the request to dismiss the proceeding on the merits;
the participant assumes commitments such as providing information about its assets and maintaining good standing with the Severance Indemnity Fund (FGTS), the PGFN, and the Brazilian Federal Revenue Service (RFB), regularizing, within 90 days, any debts that become enforceable after the agreement is formalized;
the participant also authorizes the offset of federal refunds, reimbursements, and court-ordered payments (precatórios) against the installments;
the initial installment must be paid by the last business day of the month of adhesion, and the minimum amount of each installment is BRL 100 (BRL 25 for the MEI under revenue code 1537);
the installments are increased by interest at the accumulated SELIC rate, plus 1% in the month of payment;
taxpayers whose settlement was terminated within the last 2 years are barred from adhering.
Cancellation, termination, and points of attention
The settlement is cancelled, among other situations, by partial adhesion; by failure to acknowledge an economic group, where applicable; by failure to submit the required supporting documents; by failure to fully pay the lump-sum payment by the last business day of the month of adhesion; or — in the installment of the down payment — by failure to pay it in full or by default on three installments. Termination, in turn, results, for example, from breach of the conditions of the notice; from default on three installments of the balance (consecutive or alternating), or on one or two installments while all the others have been paid; from acts of asset stripping; from a declaration of bankruptcy or the dissolution of the legal entity through liquidation; and from non-compliance with the governing law. Termination removes the benefits granted, reinstates collection of the full amount (less the amounts paid), and bars a new settlement for 2 years, with the taxpayer assured a challenge within 30 days and an appeal within 10 days, with suspensive effect. Finally, the provision of false information may give rise to a referral to the Federal Prosecution Service (Ministério Público Federal — MPF) to investigate crimes against the tax order.
In our view, the notice opens a significant window for regularization, especially for companies with registered liabilities and reduced ability to pay. Because adhesion entails waiving the disputes — judicial or administrative — that concern the credits included in the settlement, and because the discounts and terms depend on the degree of recoverability determined individually and confidentially by the PGFN, the advisability of adhering should be assessed on a case-by-case basis, in light of the deadline that ends on September 30, 2026.
We remain available to discuss the legally available paths in relation to this matter.
