IPTU here gets cheaper if you pay early: a single payment in early January gives a 20% discount, in February 10%, in March 5%, after that only installments in 10 payments on the 5th of each month. The discount does not apply to the waste collection fee (TCRS): it arrives with its own tariff and without discounts. The bill is issued on the city hall website using the inscrição imobiliária number and paid by boleto or Pix. The cadastral value can also be reviewed: the city hall has a separate service for that, Revisão de Valor Venal.
As of the verification date the 2026 windows are already closed. Those on installments pay on the 5th; those who want 20% plan for the beginning of January 2027 and make sure that by then there are no overdue debts to the city.
Calendar: the discount decreases
Dates are for 2026, the last confirmed edition. The scheme repeats year to year, but the exact dates are announced by the city hall, and must be checked again.
| Deadline 2026 | What it gives |
|---|---|
| 5 January | single payment with 20% discount |
| 20 January | final deadline to get into the “bom pagador” program |
| 5 February | single payment with 10% discount |
| 5 March | single payment with 5% discount or start of installments |
| later | 10 payments, on the 5th of each month |
If the fifth falls on a weekend or holiday, the deadline is moved to the next business day.
The amount is indexed. For 2026 taxes and charges are adjusted by IPCA, accumulated from October 2024 to September 2025 — 5.17% over the previous year. That is, the bill grows by itself, without a revaluation of the property.
Bom pagador: for having no debts
A separate municipal program: the discount is granted to those who have no overdue debts to the municipality. The final deadline to register for it is 20 January.
To check whether you were included and why, you can contact city hall: the service is called Consulta Motivos Bom Pagador. Sources differ on the cut-off date for having no debts, see the section below.
There is a second program with its own selection, IPTU Social; the city hall has its own lookup for it, Consulta Motivos IPTU Social. Its conditions remain unclear.
TCRS — the waste collection fee, and it is counted separately
“Taxa de Coleta de Resíduos Sólidos” arrives together with IPTU, but it is a different payment: a single payment by 5 March or up to ten installments, and there are no discounts on it at all. Receipts for different properties and different charges can be unified into one, and at city hall this is called guia unificada.
The collection service and the schedule by neighborhood are handled by Comcap, see Electricity, water and garbage in Florianópolis — CELESC, CASAN, Comcap; this entry covers only the money.
What you can do at city hall
A list of services, not advice. For most you need the inscrição imobiliária number and CPF or CNPJ, for some — a digital certificate.
| Service | Why |
|---|---|
| IPTU 2ª via | lost or unreceived receipt |
| IPTU — Isenção | to claim an exemption |
| “IPTU — Revisão de Valor Venal” | to revise the cadastral value from which the tax is calculated |
| “Alteração Cadastral de Imóvel (IPTU e TCRS)” | to correct property data — area, use, owner |
| Consulta Motivos IPTU Social / Bom Pagador | to find out why a benefit was not granted |
| Extrato do Parcelamento PAP | statement for the installment plan |
The revision of valor venal — the most underestimated of them. The tax is calculated from the cadastral value, and if it is overvalued or the registry shows the wrong area, you overpay every year until this is corrected.
Exemptions: who is entitled
Categories are set by article 225 of the code in the 2013 edition, and they are narrow. Those that realistically concern residents here:
- retiree or benefit recipient — the only dwelling occupied for residence, if the family income for December of the previous year is not higher than five minimum wages;
- person older than 65 years — the same only dwelling and the same threshold of five minimum wages;
- severe disabling disease of the owner or a first-degree relative living in the apartment, with the same threshold of five minimum wages. The list of diseases in the code is closed and long — from cancer and multiple sclerosis to Alzheimer’s disease and consequences of stroke;
- the only single-family dwelling with area not more than 70 m² — but there is an important caveat below;
- the only dwelling of a fisherman or farmer without other income source, and also widows/widowers of such people, if the pension is the only income;
- housing from a state social housing program with income up to five minimum wages;
- property protected as a heritage monument — exemption up to 100%;
- properties transferred free of charge for the work of municipal services.
About the 70 m² threshold and the value. The code requires both area up to 70 m² and “territorial value in 1997 not higher than R$ 5,912.00”. The second condition is recorded in 1997 prices and has not been recalculated in the code since then, and the amount therefore looks impossible if taken as today’s. The code does not explain how it is applied in practice; this remains an open question.
The exemption is requested once and at any time (art. 226). Then the finance secretariat issues a certificate with the basis. If the condition ceased to apply, for example income increased, the payer is obliged to report this, and the code explicitly calls omission evasion.
Rates
Rates are set by article 228 of the municipal tax code, and they are arranged not by zones but by use and area. For housing the scale is progressive: the larger the built area, the higher the percentage.
| Built area | Residential | Commerce, services, production, health, education, culture, sport |
|---|---|---|
| up to 150 m² | 0.5% | 1.0% |
| 151–300 m² | 0.7% | 1.2% |
| 301–600 m² | 1.0% | 1.5% |
| over 600 m² | 1.2% | 1.7% |
Mixed use is charged under the commerce column, except in the range 301–600 m², where it is 1.2%.
Plots are treated differently. For an undeveloped lot the rate depends on the allowed number of floors on it:
| Allowed number of floors | Rate |
|---|---|
| up to 2 floors | 1.0% |
| up to 4 floors | 1.5% |
| above 4 floors | 2.0% |
For land under an already built structure the rate depends on the type of building: under a house, warehouse, shed and special structures — 0.5%, under an apartment building and under office premises — 2.0%.
Be careful with what is considered built. The code explicitly lists cases when a lot is not considered built even though there is a construction on it: a temporary structure, a building under prohibition of use or in ruins, and in a commercial zone — construction covering less than 8% of the lot area. Then the bill will come at the rate for undeveloped land, that is, higher.
And surcharges that are usually noticed on the receipt (art. 229): +10% to the tax if there is no fence along the entire facade, and another +10% if there is no sidewalk on a paved street. The surcharge is not applied where the municipal statute does not require such urban improvements.
Discrepancy in sources
On what date the absence of debts is counted for “bom pagador”. One source says that the benefit is given to those who had no overdue debts on 30 October 2025. Another says that to extend the deadline for the single payment there must be no debts, and the settlement must have taken place by 30 September of the previous year. The dates differ, and it is possible that they refer to two different conditions: one about the discount itself, the other about the postponement of the deadline. It is not possible to distinguish this from available sources. If there are debts, pay them well before the end of September, not in January.
Sources
- T1Prefeitura de Florianópolis, list of tax services: “IPTU 2ª via”, “IPTU — Isenção”, “IPTU — Revisão de Valor Venal”, “Alteração Cadastral de Imóvel (IPTU e TCRS)”, “Consulta Motivos IPTU Social”, “Consulta Motivos Bom Pagador”, “Extrato do Parcelamento PAP”; for most you need inscrição imobiliária and CPF/CNPJ or digital certificatepmf.sc.gov.br · primary source
- T2IPTU calendar for Florianópolis for 2026: single payment with 20% discount until 5 Jan, 10% until 5 Feb, 5% until 5 Mar or instalments in 10 payments on the 5th; adjustment by IPCA for October 2024 — September 2025 was 5.17%; payment by boleto or Pix, single bill possiblendmais.com.br · secondary source
- T2IPTU for Greater Florianópolis: deadlines and conditions by municipality, TCRS single payment until 5 Mar 2026 or up to 10 installments, without discountsndmais.com.br · secondary source
- T2Condition of the “bom pagador” program: absence of overdue debts to the municipality; deadline to qualify for the 20-percent discount — 20 Januaryndmais.com.br · secondary source
- T3Analysis of IPTU rates in Florianópolis: for plots in residential zones rate 2.0%; categories of exemptionsbarbieriadvogados.com · other
- T1Lei Complementar nº 007/1997 — tax law code of Florianópolis, full text in municipal chamber publication, 253 pagessistemas.sc.gov.br · primary source
T1 — primary: law, agency site, price list. T2 — secondary: press, specialist sites. T3 — other.