The 2026 SEFAZ-AL public recruitment exam for State Tax Administration Auditor (AFTE) offers 40 immediate openings and 60 positions on the reserve list, for a total of 100 positions in the notice's allocation table. The stated salary is R$ 25,270.68 for a 40-hour workweek. Applications through Cebraspe will run from September 17 to October 21, 2026; the fee-waiver request window runs from September 17 to 24.
For candidates planning to apply, the main practical distinction is this: the 40 immediate openings are positions the recruitment process is intended to fill, while the 60 reserve-list positions create an additional ranking that may be used according to the Administration's needs during the validity period of the exam. The notice also sets the expected test dates: the objective exam on December 20, 2026 and the written exam on January 10, 2027.
2026 SEFAZ-AL exam at a glance
| Item | Information |
|---|---|
| Position | State Tax Administration Auditor (AFTE) |
| Education | Higher-education degree in any field, from an institution recognized by Brazil's Ministry of Education |
| Immediate openings | 40 |
| Reserve list | 60 |
| Total in the notice's table | 100 |
| Salary | R$ 25,270.68 |
| Workweek | 40 hours |
| Application fee | R$ 300.00 |
| Exam organizer | Cebraspe |
| Objective exam | December 20, 2026 |
| Written exam | January 10, 2027 |
40 immediate openings and 60 reserve-list positions: what is the difference?
The notice allocates the 40 immediate openings as 30 for the general competition list, 2 for persons with disabilities, and 8 for Black and Brown, Indigenous and Quilombola candidates. On the reserve list, 45 are for the general competition list, 3 for persons with disabilities, and 12 for Black and Brown, Indigenous and Quilombola candidates.
The key point is not to read the total of 100 positions as 100 guaranteed appointments. The 40 immediate openings are part of the staffing planned in the notice. The 60 reserve-list positions create an additional list of approved candidates who may be appointed according to administrative need and convenience, subject to the validity period of the recruitment process.
Approved candidates who are appointed may be assigned to SEFAZ units throughout Alagoas, including headquarters, regional offices and tax inspection posts, according to administrative needs.
Application, fee-waiver and test calendar
| Stage | Expected date |
|---|---|
| Responses to challenges to the notice | September 16, 2026 |
| Fee-waiver request | September 17 to 24, 2026, from 10:00 a.m. on the first day to 6:00 p.m. on the last day, Brasília time |
| Applications | September 17 to October 21, 2026, from 10:00 a.m. on the first day to 6:00 p.m. on the last day, Brasília time |
| Provisional fee-waiver result | October 7, 2026 |
| Appeal against fee-waiver denial | October 8 and 9, 2026 |
| Final fee-waiver result | October 21, 2026 |
| Final deadline to pay the fee | October 23, 2026 |
| Test-location notice | Expected on December 4, 2026 |
| Objective exams | December 20, 2026 |
| Written exam | January 10, 2027 |
| Final objective result and provisional written-exam result | February 5, 2027 |
The schedule is provisional and may change. Candidates should therefore monitor the official Cebraspe page for the recruitment exam.
Who can apply for the Auditor position
The educational requirement is broad: candidates need a higher-education degree in any field, duly registered and issued by an institution recognized by Brazil's Ministry of Education.
At the time of appointment, candidates must also meet the general requirements in the notice, including an eligible nationality under the rules of the process, full political rights, compliance with electoral obligations and, when applicable, military obligations, a minimum age of 18, physical and mental fitness, and the other conditions required for public appointment.
AFTE duties include tax inspection and assessment of state tax liabilities, analysis of tax administrative proceedings, revenue control, state accounting and financial activities, and duties related to information technology and data within the State Finance Department.
Application checklist
- Read the notice and confirm that you meet the higher-education requirement.
- Access the Cebraspe system between September 17 and October 21, 2026.
- Enter your CPF and complete the information requested by the system.
- Select the correct competition category: general competition or, when applicable, a reserved category.
- Upload an individual photo taken within the six months before the publication of the notice, following the system specifications.
- If you need special accommodations, request them in the system and submit the required documents within the application period.
- If you do not receive a fee waiver, generate the bank slip and pay the R$ 300.00 fee by October 23, 2026. The notice requires payment by bank slip and expressly does not accept Pix for the fee.
- Keep your application or payment receipt, which may be requested at the objective-exam venue.
Only one application request per CPF is allowed. During the application period, candidates may change their accommodation request and competition category; after the deadline, an effective paid or waived application can no longer be changed.
Who can request the R$ 300 fee waiver
Fee-waiver requests must be submitted from September 17 to 24, 2026, with the supporting documentation uploaded through Cebraspe's system. The notice lists specific eligibility grounds under Alagoas state law, including:
- unemployed applicants, under the law cited in the notice;
- participants in social-assistance programs, subject to the stated income requirements;
- voluntary blood donors;
- workers earning up to one minimum wage per month;
- registered bone-marrow donors, under the rules in the notice;
- people summoned and appointed by the Alagoas Electoral Court to perform election services, provided the participation requirements are met;
- people with Autism Spectrum Disorder (ASD), with the medical report required by the notice.
For some of these eligibility grounds, the notice also requires proof of residence in Alagoas for at least two years. Accepted upload formats are PDF, PNG, JPEG and JPG, with a maximum size of 2 MB per image. Because the required documents differ by category, candidates should check items 6.4.8.2.1 through 6.4.8.2.8 in the opening notice before submitting the request.
How the exams will work
The knowledge assessment is both qualifying and ranking. The objective tests contain 160 items: 60 in basic knowledge and 100 in specific knowledge. They use Cebraspe's standard TRUE or FALSE judgment format, with negative scoring for an answer that disagrees with the final official key, according to the formula stated in the notice.
Basic-knowledge subjects include Financial Mathematics, Constitutional Law, Administrative Law, General Accounting, Tax Law, Statistics and Probability, Public Accounting and Economics. Specific-knowledge subjects include Public Finance, State Tax Legislation, Artificial Intelligence, Systems Development, ICT Infrastructure and Information Security, Tax Reform, Tax Auditing and Data Science.
The written exam is worth 40 points and consists of four questions, each with a maximum of 30 lines, on Data Science, Tax Auditing, Public Finance and Tax Reform. Both the objective and written exams will last 4 hours and 30 minutes and are expected to be administered in the afternoon.
How to organize your preparation without missing deadlines
- Before September 17: if you plan to request a fee waiver, identify the applicable eligibility ground and gather the required documents.
- September 17 to 24: submit the fee-waiver request and keep proof of the upload.
- By October 21: finish the application and review your personal data, photo and competition category.
- By October 23: if the waiver was not granted, pay the application fee.
- From December 4: check the venue and time once the specific test-location notice is released.
- December 20: objective exam; January 10, 2027: written exam.
The safest reference point is the official 2026 SEFAZ-AL page on Cebraspe, where notices, results, announcements and any schedule changes are published. For application, fee-waiver and appeal decisions, always follow the most recent official notice.
