Tax Treaty 2026: Federal Revenue Opens Debt Negotiation with Discounts and Installment Plans

The 2026 tax transaction allows taxpayers to negotiate debts with the Federal Revenue through new modalities of tax regularization. The Transaction Edicts No. 9 and No. 10 were published by the body and offer different conditions for individuals and companies that have debts in administrative tax litigation.

Memberships can be made until October 30, 2026, following the procedures and requirements established in each notice. The measure seeks to facilitate the regularization of tax debts and enable taxpayers to close administrative disputes with special conditions.

Edital allows to negotiate debts of up to R$ 50 million

One of the modalities of the 2026 tax transaction is aimed at taxpayers who have debts in administrative tax litigation of up to R$ 50 million per administrative process.

The negotiation considers the ability to pay and the classification of tax credits. Among the conditions foreseen are long-term installments, reduction of interest, fines and legal charges for credits considered difficult to recover or irrecoverable.

In certain situations, discounts can reach 65% of the total amount of the debt. For some specific groups, such as individuals, micro-enterprises, small businesses, charities and cooperatives, the reduction can reach up to 70%, according to the rules provided for in the notice.

The minimum amount of the installments is R$ 200 for natural persons and R$ 300 for other taxpayers.

Federal Revenue also offers trading for small debts

The Decree No. 10 is intended for debts considered of small value, which do not exceed 60 minimum wages per administrative process.

Individuals, individual micro-entrepreneurs (MEIs), individual entrepreneurs, micro-enterprises and small businesses can participate.

In this modality, the discounts vary according to the period chosen by the taxpayer. The conditions include:

discount of up to 50% with payment in up to 12 installments;

up to 40% discount with installment in up to 24 months;

discount of up to 35% for payments in up to 36 installments;

up to 30% discount for installments in up to 55 months.

The minimum allowance is also R$ 200.

How to join the 2026 tax transaction

To request negotiation, the taxpayer must access the Portal of Services of the Federal Revenue and perform the procedure according to the chosen modality.

In the case of Edict No. 9, the interested party must enter the area “My Processes”, select the option to request service via digital process and present the request accompanied by the necessary documentation.

Already in the Edict No. 10, the adhesion can be made by the area “My Debt Negotiations”, selecting the option to negotiate a new installment.

The IRS warns that membership implies the recognition of the debts included in the negotiation and the withdrawal of any challenges or remedies related to the negotiated values.

The final deadline to participate in the 2026 tax transaction ends on October 30, 2026. Interested contributors should consult the full rules of the notices before making the request.

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