In September 2026, RecuperaFoz allows taxpayers to settle municipal tax and non-tax debts due through December 31, 2025 with reductions in interest and penalties. The key point for anyone joining this month is to separate two rules: the discount and the maximum number of installments. A lump-sum payment can receive a 100% discount on interest and penalties, while an installment plan can receive an 80% discount on those charges. The installment limit, however, depends on the debt regime and the enrollment date.
RecuperaFoz 2026: conditions applicable in September
| Payment method | Discount on interest and penalties | Enrollment deadline | September condition |
|---|---|---|---|
| Lump-sum payment | 100% | Through December 18, 2026 | Full payment of the consolidated debt, with interest and penalties removed under the program rules |
| Installments, Regime I | 80% | Through November 30, 2026 | Up to 4 installments for enrollments completed by September 30 |
| Installments, Regime II | 80% | Through November 30, 2026 | Up to 16 installments for enrollments completed by September 30 |
The 100% and 80% rates apply to interest and penalties. They do not mean a 100% or 80% reduction in the principal tax or debt amount. The City also states that the minimum installment is 1 UFFI, equivalent to R$ 122.18, except for the specific rule available to taxpayers registered with CadÚnico.
What belongs to Regime I and Regime II
Regime I
Regime I covers debts connected to the Municipal Business Registry. The City lists the Service Tax, ISSQN, ISSQN due under the Simples Nacional system when collection or management falls under municipal responsibility, and fees linked to the Municipal Business Registry.
Regime II
Regime II covers the remaining municipal debts. Examples listed by the City include IPTU property tax, ITBI property transfer tax, the Waste Collection Fee, the Public Lighting Cost Contribution and fees linked to the Municipal Property Registry, as well as other debts that meet the program rules.
Why September 30 matters
The end of September does not end RecuperaFoz, but it reduces the maximum number of installments available for new enrollments. Anyone planning to pay in installments should therefore follow the schedule for the applicable regime.
| Enrollment deadline | Regime I | Regime II |
|---|---|---|
| September 30, 2026 | Up to 4 installments | Up to 16 installments |
| October 30, 2026 | Up to 3 installments | Up to 15 installments |
| November 30, 2026 | Up to 2 installments | Up to 14 installments |
Therefore, the change after September 30 concerns the maximum number of installments. The 80% discount on interest and penalties for installment plans remains scheduled through November 30, 2026, subject to the other program rules.
Minimum installment, CadÚnico and debt re-installment
The general minimum installment is 1 UFFI, which the City lists as R$ 122.18. For taxpayers registered with the Federal Government's CadÚnico, the minimum installment falls to 0.5 UFFI, corresponding to R$ 61.09. When an existing debt installment agreement is restructured, the program requires a minimum down payment calculated on the consolidated debt amount.
How to issue a lump-sum payment slip or set up installments
- Lump-sum payment: the payment slip can be issued through the Foz na Palma da Mão app, in person at the Municipal Finance and Budget Secretariat, at Poupatempo, or through the Secretariat's official WhatsApp channel.
- Installment plan: it can be arranged through the Foz na Palma da Mão app or in person at the Municipal Finance and Budget Secretariat.
Because the available channels are not exactly the same for lump-sum payments and installment plans, it is useful to choose the payment method first and then use the corresponding service channel.
In-person service and WhatsApp
| Channel | Location or contact | Published hours |
|---|---|---|
| Municipal Finance and Budget Secretariat | Avenida Juscelino Kubitschek, 337, Centro | Monday through Friday, 8 a.m. to 2 p.m. |
| Poupatempo | Cataratas JL Shopping, G3 level, Garage | Monday through Friday, 8 a.m. to 5 p.m. |
| Secretariat WhatsApp | +55 45 98402-3239 | Service exclusively by text messages |
What to check before enrolling
- Identify whether the debt falls under Regime I or Regime II because this changes the installment limit.
- Compare lump-sum payment with installments using the consolidated amount, not only the percentage discount on interest and penalties.
- If you plan to use installments in September, complete enrollment by September 30 to keep the limits of up to 4 installments under Regime I or up to 16 under Regime II.
- If the case involves re-installment of an existing debt, confirm the required down payment before completing enrollment.
- Keep receipts, installment agreements and issued payment slips.
Official source
The conditions, deadlines, UFFI amounts and service channels were published by the Municipality of Foz do Iguaçu in its official presentation of RecuperaFoz 2026. Because the program uses a progressive installment schedule, taxpayers should confirm the conditions in force on the date they actually enroll.
