{"id":1493,"date":"2016-08-25T13:24:49","date_gmt":"2016-08-25T16:24:49","guid":{"rendered":"http:\/\/fazenda.niteroi.rj.gov.br\/site\/?page_id=1493"},"modified":"2026-01-07T16:44:51","modified_gmt":"2026-01-07T19:44:51","slug":"taxas-e-multas-valores","status":"publish","type":"page","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/taxas-e-multas-valores\/","title":{"rendered":"Taxas e multas (valores)"},"content":{"rendered":"\n

Valores de refer\u00eancia utilizados no C\u00f3digo Tribut\u00e1rio Municipal<\/a>.<\/p>\n\n\n\n

Taxa\/Multa<\/th>2026<\/th>2025<\/th>2024<\/th>2023<\/th>2022<\/th>2021<\/th><\/tr><\/thead>
Norma<\/strong><\/td>Res.16\/25<\/a><\/td>Res.15\/24<\/a><\/td>Res.82\/23<\/a><\/td>Res.73\/22<\/a><\/td>Res.62\/21<\/a><\/td>Res.50\/20<\/a><\/td><\/tr>
AA<\/strong><\/td>5,71<\/td>5,43<\/td>5,2<\/td>4.94<\/td>4,61<\/td>4,18<\/td><\/tr>
A0<\/strong><\/td>11,44<\/td>10,88<\/td>10,42<\/td>9,91<\/td>9,24<\/td>8,39<\/td><\/tr>
A1<\/strong><\/td>22,85<\/td>21,73<\/td>20,81<\/td>19,78<\/td>18,46<\/td>16,74<\/td><\/tr>
A2<\/strong><\/td>45,72<\/td>43,47<\/td>41,63<\/td>39,58<\/td>36,93<\/td>33,50<\/td><\/tr>
A3<\/strong><\/td>68,58<\/td>65,21<\/td>62,45<\/td>59,37<\/td>55,40<\/td>50,25<\/td><\/tr>
A4<\/strong><\/td>91,43<\/td>86,94<\/td>83,26<\/td>79,16<\/td>73,87<\/td>67,00<\/td><\/tr>
A5<\/strong><\/td>114,30<\/td>108,68<\/td>104,08<\/td>98,95<\/td>92,33<\/td>83,75<\/td><\/tr>
A6<\/strong><\/td>137,17<\/td>130,43<\/td>124,91<\/td>118,75<\/td>110,80<\/td>100,50<\/td><\/tr>
A10<\/strong><\/td>228,62<\/td>217,38<\/td>208,18<\/td>197,92<\/td>184,68<\/td>167,51<\/td><\/tr>
A15<\/strong><\/td>342,93<\/td>326,07<\/td>312,27<\/td>296,88<\/td>277,01<\/td>251,26<\/td><\/tr>
A20<\/strong><\/td>457,25<\/td>434,77<\/td>416,37<\/td>395,84<\/td>369,36<\/td>335,02<\/td><\/tr>
A30<\/strong><\/td>685,91<\/td>652,19<\/td>624,58<\/td>593,79<\/td>554,06<\/td>502,55<\/td><\/tr>
A40<\/strong><\/td>914,53<\/td>869,57<\/td>832,76<\/td>791,71<\/td>738,74<\/td>670,06<\/td><\/tr>
A50<\/strong><\/td>1143,13<\/td>1.086,94<\/td>1.040,93<\/td>989,62<\/td>923,41<\/td>837,56<\/td><\/tr>
A60<\/strong><\/td>1371,77<\/td>1.304,34<\/td>1.249,13<\/td>1187,55<\/td>1108,10<\/td>1005,08<\/td><\/tr>
A100<\/strong><\/td>2286,32<\/td>2.173,93<\/td>2.081,91<\/td>1979,28<\/td>1846,86<\/td>1675,16<\/td><\/tr>
A150<\/strong><\/td>3429,48<\/td>3.260,89<\/td>3.122,86<\/td>2968,91<\/td>2770,28<\/td>2512,73<\/td><\/tr>
AE<\/strong><\/td>312,94<\/td>297,56<\/td>284,96<\/td>270,91<\/td>252,78<\/td>229,28<\/td><\/tr>
L0<\/strong><\/td>68,10<\/td>64,75<\/td>62,01<\/td>58,95<\/td>55,00<\/td>49,89<\/td><\/tr>
L1<\/strong><\/td>340,45<\/td>323,71<\/td>310,01<\/td>294,73<\/td>275,01<\/td>249,44<\/td><\/tr>
L2<\/strong><\/td>453,95<\/td>431,63<\/td>413,36<\/td>392,98<\/td>366,69<\/td>332,60<\/td><\/tr>
M0<\/strong><\/td>114,30<\/td>108,68<\/td>104,08<\/td>98,95<\/td>92,33<\/td>83,75<\/td><\/tr>
M1<\/strong><\/td>228,62<\/td>217,38<\/td>208,18<\/td>197,92<\/td>184,68<\/td>167,51<\/td><\/tr>
M2<\/strong><\/td>457,25<\/td>434,77<\/td>416,37<\/td>395,84<\/td>369,36<\/td>335,02<\/td><\/tr>
M3<\/strong><\/td>685,91<\/td>652,19<\/td>624,58<\/td>593,79<\/td>554,06<\/td>502,55<\/td><\/tr>
M4<\/strong><\/td>914,53<\/td>869,57<\/td>832,76<\/td>791,71<\/td>738,74<\/td>670,06<\/td><\/tr>
M5<\/strong><\/td>1143,13<\/td>1.086,94<\/td>1.040,93<\/td>989,62<\/td>923,41<\/td>837,56<\/td><\/tr>
M10<\/strong><\/td>2286,32<\/td>2.173,93<\/td>2.081,91<\/td>1979,28<\/td>1846,86<\/td>1675,16<\/td><\/tr>
M20<\/strong><\/td>4572,67<\/td>4.347,88<\/td>4.163,84<\/td>3958,58<\/td>3693,74<\/td>3350,33<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Valor de Refer\u00eancia IS<\/h2>\n\n\n\n

Valor venal limite para a isen\u00e7\u00e3o prevista no art. 6\u00ba, VII, “c” do C\u00f3digo Tribut\u00e1rio de Niter\u00f3i:<\/p>\n\n\n\n