Valores de referência utilizados no Código Tributário Municipal.

Taxa/Multa202620252024202320222021
NormaRes.16/25Res.15/24Res.82/23Res.73/22Res.62/21Res.50/20
AA5,715,435,24.944,614,18
A011,4410,8810,429,919,248,39
A122,8521,7320,8119,7818,4616,74
A245,7243,4741,6339,5836,9333,50
A368,5865,2162,4559,3755,4050,25
A491,4386,9483,2679,1673,8767,00
A5114,30108,68104,0898,9592,3383,75
A6137,17130,43124,91118,75110,80100,50
A10228,62217,38208,18197,92184,68167,51
A15342,93326,07312,27296,88277,01251,26
A20457,25434,77416,37395,84369,36335,02
A30685,91652,19624,58593,79554,06502,55
A40914,53869,57832,76791,71738,74670,06
A501143,131.086,941.040,93989,62923,41837,56
A601371,771.304,341.249,131187,551108,101005,08
A1002286,322.173,932.081,911979,281846,861675,16
A1503429,483.260,893.122,862968,912770,282512,73
AE312,94297,56284,96270,91252,78229,28
L068,1064,7562,0158,9555,0049,89
L1340,45323,71310,01294,73275,01249,44
L2453,95431,63413,36392,98366,69332,60
M0114,30108,68104,0898,9592,3383,75
M1228,62217,38208,18197,92184,68167,51
M2457,25434,77416,37395,84369,36335,02
M3685,91652,19624,58593,79554,06502,55
M4914,53869,57832,76791,71738,74670,06
M51143,131.086,941.040,93989,62923,41837,56
M102286,322.173,932.081,911979,281846,861675,16
M204572,674.347,884.163,843958,583693,743350,33

Valor de Referência IS

Valor venal limite para a isenção prevista no art. 6º, VII, “c” do Código Tributário de Niterói:

  • 2026: R$ 306.672,67
  • 2025: R$ 291.597,10
  • 2024: R$ 279.254,07
  • 2023: R$ 265.487,78

Valores de Referência para Autônomos

ISS sobre os serviços prestados pelas pessoas físicas, conforme art. 91, §1º, incisos I e II, do Código Tributário de Niterói:

  • 2026P1: R$ 57,11 / P2: R$ 38,10
  • 2025 – P1: R$ 54,30 / P2: R$ 36,23
  • 2024 – P1: R$ 52,00 / P2: R$ 34,70
  • 2023 – P1: R$ 49,44 / P2: R$ 32,99

Valores de Anos anteriores