The Brazilian Office of the Attorney General of the National Treasury (PGFN) published on June 2, 2025, Public Notice PGDAU No. 11/2025, offering a new opportunity for taxpayers to settle their debts registered in the Brazilian federal government’s active debt roster. The notice includes four distinct settlement options and remains valid from June 2 to September 30, 2025, offering discounts of up to 100% on interest, penalties, and legal charges, subject to overall reduction limits on the total debt value.

Taxpayers with tax and non-tax debts may join the program, provided their consolidated debt per taxpayer does not exceed BRL 45 million. The debt must have been registered by March 4, 2025, except for small-value debts, which must have been registered by June 2, 2024.

Available Options:

• Payment capacity-based settlement: 6% down payment in up to 6 installments; remaining balance in up to 114 installments, with up to 65% discount. For individuals, Brazilian MEIs², MEs³, EPPs⁴, Brazilian charitable hospitals, cooperatives, civil society organizations, and educational institutions, the term extends to 133 installments with up to 70% discount.

• Deemed unrecoverable debts: 5% down payment in up to 12 installments; remaining balance in up to 108 installments, with up to 65% discount. Companies under Brazilian judicial reorganization, MEIs, and entities mentioned above may receive up to 70% discount and 133 installments.

• Small-value debt settlement (debts up to 60 Brazilian minimum wages): MEIs can receive 50% discount in up to 60 installments. Other beneficiaries have tiered discount rates varying by number of installments—for example, up to 30% discount in 55 installments, or 50% in up to 7 installments, with 5% down payment.

• Secured debt settlement (with insurance guarantee or bank letter): no discount on principal, but installment plans available with 30% to 50% down payment, depending on the number of installments (6 to 12).

The notice features simplified language, aligned with Brazilian public administration principles and government accessibility policies, emphasizing future tax compliance. Requirements include transparency clauses, anti-fraud measures, and maintaining good standing with the Brazilian FGTS⁵ and Brazilian Federal Revenue Service.

Applications can be submitted through the Brazilian REGULARIZE portal, which provides specific guidance for each option, including cases involving joint liability, economic groups, and judicial guarantees. Applications are irrevocable and cover all eligible registrations.

This new notice aligns with the Brazilian government’s fiscal strategy while maintaining selectivity and proportional treatment based on taxpayers’ economic capacity.

Notes

¹ PGFN (Procuradoria-Geral da Fazenda Nacional): Brazil’s Office of the Attorney General of the National Treasury

² MEI (Microempreendedor Individual): Brazilian Individual Microentrepreneur

³ ME (Microempresa): Brazilian Microenterprise

⁴ EPP (Empresa de Pequeno Porte): Brazilian Small-sized Enterprise

⁵ FGTS (Fundo de Garantia do Tempo de Serviço): Brazilian Employee Severance Indemnity Fund