Publicada no D.O.E. de 30.12.2025, pág. 19.Este texto não substitui o publicado no D.O.E.
Índice remissivo: Letra I – ICMS

PORTARIA SUPAR Nº 067 DE 26 DE DEZEMBRO DE 2025

DIVULGA OS VALORES ATUALIZADOS DAS MULTAS E LIMITES PREVISTOS NA LEI Nº 2.657/96 PARA O EXERCÍCIO DE 2026.

O SUPERINTENDENTE DE ARRECADAÇÃO, no uso da atribuição que lhe confere o art. 2º da Resolução nº 745, de 20 de maio de 2014, e tendo em vista o contido no Processo nº SEI-040006/051310/2025, e

CONSIDERANDO o disposto na Resolução SEFAZ nº 849, de23 de dezembro de 2025, que fixou em
R$ 4,9604 (quatro reais e nove mil e seiscentos e quatro décimos de milésimos) o valor da Unidade
Fiscal de Referência do Estado do Rio de Janeiro (UFIR-RJ) para o exercício de 2026,

R E S O L V E:

Art. 1º Os valores equivalentes em reais das multas e dos limites previstos em UFIR-RJ na Lei nº 2.657/96, para o exercício de 2026, são os constantes do Anexo desta Portaria.

Art. 2º Esta Portaria entrará em vigor na data da sua publicação.

Rio de Janeiro, 26 de dezembro de 2025

LAERTE DO VALLE AMARAL CAMARGO
Superintendente de Arrecadação em Exercício

ANEXO

DispositivoValor em UFIR-RJValor equivalente em reais em 2026
 MultaLimite mínimoLimite máximoMultaLimite mínimoLimite máximo
Art. 62, I                   180,00                          –               2.160,00                           892,87                                 –                     10.714,46 
Art. 62, II                    90,00                          –               1.080,00                           446,44                                 –                      5.357,23 
Art. 62, III                   180,00                          –               2.160,00                           892,87                                 –                     10.714,46 
Art. 62-B, I, a               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 62-B, I, b, 1                            –               1.500,00           10.000,00                                     –                     7.440,60                 49.604,00 
Art. 62-B, I, b, 2                            –              2.000,00           15.000,00                                     –                     9.920,80                 74.406,00 
Art. 62-B, I, b, 3                            –              2.500,00          20.000,00                                     –                     12.401,00                 99.208,00 
Art. 62-B, I, c                            –              3.000,00          25.000,00                                     –                     14.881,20                 124.010,00 
Art. 62-B, II, b, 1                            –               1.500,00           10.000,00                                     –                     7.440,60                 49.604,00 
Art. 62-B, II, b, 2                            –              2.000,00           15.000,00                                     –                     9.920,80                 74.406,00 
Art. 62-B, II, b, 3                            –              2.500,00          20.000,00                                     –                     12.401,00                 99.208,00 
Art. 62-B, II, c                            –              3.000,00          25.000,00                                     –                     14.881,20                 124.010,00 
Art. 62-B, III               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 62-B, IV               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 62-B, V               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 62-B, § 2º, II               1.500,00                          –             10.000,00                        7.440,60                                 –                   49.604,00 
Art. 62-C, II                    90,00                          –               1.080,00                           446,44                                 –                      5.357,23 
Art. 62-C, IX                       2,00                          –              3.000,00                                9,92                                 –                     14.881,20 
Art. 62-C, X                       2,00                          –              3.000,00                                9,92                                 –                     14.881,20 
Art. 62-C, XII               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 62-C, XIII                   100,00                          –              3.000,00                           496,04                                 –                     14.881,20 
Art. 62-D, I               1.000,00                          –             12.000,00                        4.960,40                                 –                   59.524,80 
Art. 62-D, II                  300,00                          –              3.600,00                          1.488,12                                 –                    17.857,44 
Art. 63, I                  300,00                900,00            3.600,00                          1.488,12                   4.464,36                  17.857,44 
Art. 63, II               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 63, III               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 63, IV                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63, V                  200,00                600,00            2.400,00                           992,08                   2.976,24                   11.904,96 
Art. 63, VI               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 63, VII                  200,00                          –              2.000,00                           992,08                                 –                      9.920,80 
Art. 63, VIII                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-A, I              2.000,00                          –                            –                          9.920,80                                 –                                   –   
Art. 63-A, II, 1                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 63-A, II, 2                   100,00                          –              6.000,00                           496,04                                 –                   29.762,40 
Art. 63-A, III                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-B, I              2.000,00                          –                            –                          9.920,80                                 –                                   –   
Art. 63-B, II               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 63-B, III                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 63-B, IV                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-C, I               1.000,00                          –             10.000,00                        4.960,40                                 –                   49.604,00 
Art. 63-C, II                  400,00                          –                            –                            1.984,16                                 –                                   –   
Art. 63-C, III, 1                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 63-C, III, 2                   100,00                          –              6.000,00                           496,04                                 –                   29.762,40 
Art. 63-C, IV                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-D, I               1.000,00                          –             12.000,00                        4.960,40                                 –                   59.524,80 
Art. 63-D, II               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 63-D, III                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 63-D, IV                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-E, I               1.000,00                          –             12.000,00                        4.960,40                                 –                   59.524,80 
Art. 63-E, II                   100,00                          –              6.000,00                           496,04                                 –                   29.762,40 
Art. 63-E, III, 1                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 63-E, III, 2                   100,00                          –              6.000,00                           496,04                                 –                   29.762,40 
Art. 63-E, IV                   100,00                          –                            –                             496,04                                 –                                   –   
Art. 63-F             10.000,00                          –                            –                       49.604,00                                 –                                   –   
Art. 64, I                    20,00                          –                            –                                 99,21                                 –                                   –   
Art. 64, II              3.000,00                          –                            –                         14.881,20                                 –                                   –   
Art. 64, III               1.500,00                          –                            –                          7.440,60                                 –                                   –   
Art. 64, § 1º, II              3.000,00                          –                            –                         14.881,20                                 –                                   –   
Art. 64-A, II              3.000,00                          –                            –                         14.881,20                                 –                                   –   
Art. 64-A, III                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 64-B, I, 1, a            20.000,00                          –                            –                       99.208,00                                 –                                   –   
Art. 64-B, I, 1, b            50.000,00                          –                            –                     248.020,00                                 –                                   –   
Art. 64-B, I, 1, c          100.000,00                          –                            –                     496.040,00                                 –                                   –   
Art. 64-B, II, 1, a                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 64-B, II, 1, b               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 64-B, II, 1, c              2.000,00                          –                            –                          9.920,80                                 –                                   –   
Art. 65, I                  500,00                          –                            –                          2.480,20                                 –                                   –   
Art. 65, II               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 65, III               1.500,00                          –                            –                          7.440,60                                 –                                   –   
Art. 65, IV              2.000,00                          –                            –                          9.920,80                                 –                                   –   
Art. 65-A               1.000,00                          –                            –                          4.960,40                                 –                                   –   
Art. 65-B                            –              5.000,00                          –                                       –                   24.802,00                                 –   
Art. 65-B, § 2º              5.000,00                          –                            –                       24.802,00                                 –                                   –   
Art. 65-B, § 3º              2.000,00                          –                            –                          9.920,80                                 –                                   –   
Art. 66                   100,00                          –              2.500,00                           496,04                                 –                     12.401,00 
Art. 67, § 2º      3.600.000,00                          –                            –                17.857.440,00                                 –                                   –   
Art. 67, § 3º          180.000,00                          –                            –                     892.872,00                                 –                                   –   
Art. 67, § 4º, II      3.600.000,00                          –                            –                17.857.440,00                                 –                                   –   
Art. 67-A                            –                  450,00                          –                                       –                      2.232,18                                 –