# Brazilian municipal fiscal and revenue management

> Live situation record from CLSTR: https://clstr.news/situations/brazilian-municipal-fiscal-and-revenue-management
> Updated: 2026-08-10T07:15:00.000Z. Sources: 9. Developments: 2.

Brazilian municipalities are engaging in various fiscal activities to manage revenue and debt. Local tax regularization programs, such as Refis 2026 in Várzea Grande and RecuperaFoz 2026 in Foz do Iguaçu, have generated significant collections and negotiated debt values through installment contracts and interest discounts.

Concurrently, the release of the first August installment of the Municipal Participation Fund (FPM) saw a gross amount of R$ 11.19 billion, with a net transfer of approximately R$ 8.95 billion after Fundeb deductions. While the calculation base for these transfers increased compared to the previous year, 15 municipalities—primarily in Minas Gerais and Goiás—were blocked from receiving federal resources due to debts with the Union or failures in mandatory reporting regarding health and education spending.

## Claims

- The Refis 2026 program in Várzea Grande has facilitated over 21,000 agreements. (single source)
- R$ 18,139,908.94 has been collected through the Refis 2026 program in Várzea Grande. (single source)
- The Refis 2026 program in Várzea Grande has negotiated a total of R$ 45,209,725.72. (single source)
- The RecuperaFoz 2026 program in Foz do Iguaçu has collected over R$ 3 million in less than one month. (single source)
- Foz do Iguaçu has formalized 936 installment contracts through the RecuperaFoz 2026 program. (single source)
- The RecuperaFoz 2026 program offers a 100% discount on interest and fines for lump-sum payments. (single source)

## Timeline

### 2026-08-10: Municipal Participation Fund releases first August installment in Brazil

Brazil released the first August installment of the Municipal Participation Fund (FPM), totaling approximately R$ 8.95 billion net, though 15 municipalities remain blocked due to fiscal irregularities.

5 sources. https://clstr.news/cluster/municipal-participation-fund-releases-first-august-installment-in-brazil

### 2026-08-09: Brazilian municipalities report high revenue from tax regularization programs

Tax regularization programs in Várzea Grande and Foz do Iguaçu have generated millions in revenue, with Várzea Grande negotiating over R$ 45 million and Foz do Iguaçu collecting R$ 3 million in under a month.

4 sources. https://clstr.news/cluster/brazilian-municipalities-report-high-revenue-from-tax-regularization-programs

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Cite as: Brazilian municipal fiscal and revenue management. CLSTR, https://clstr.news/situations/brazilian-municipal-fiscal-and-revenue-management