Valores de referência utilizados no Código Tributário Municipal.

Taxa/Multa202520242023202220212020
NormaRes.15/24Res.82/23Res.73/22Res.62/21Res.50/20Res.38/19
AA5,435,24.944,614,184,05
A010,8810,429,919,248,398,13
A121,7320,8119,7818,4616,7416,23
A243,4741,6339,5836,9333,5032,48
A365,2162,4559,3755,4050,2548,72
A486,9483,2679,1673,8767,0064,96
A5108,68104,0898,9592,3383,7581,20
A6130,43124,91118,75110,80100,5097,44
A10217,38208,18197,92184,68167,51162,41
A15326,07312,27296,88277,01251,26243,61
A20434,77416,37395,84369,36335,02324,82
A30652,19624,58593,79554,06502,55487,25
A40869,57832,76791,71738,74670,06649,66
A501.086,941.040,93989,62923,41837,56812,06
A601.304,341.249,131187,551108,101005,08974,48
A1002.173,932.081,911979,281846,861675,161.624,16
A1503.260,893.122,862968,912770,282512,732.436,23
AE297,56284,96270,91252,78229,28222,30
L064,7562,0158,9555,0049,8948,37
L1323,71310,01294,73275,01249,44241,85
L2431,63413,36392,98366,69332,60322,47
M0108,68104,0898,9592,3383,7581,20
M1217,38208,18197,92184,68167,51162,41
M2434,77416,37395,84369,36335,02324,82
M3652,19624,58593,79554,06502,55487,25
M4869,57832,76791,71738,74670,06649,66
M51.086,941.040,93989,62923,41837,56812,06
M102.173,932.081,911979,281846,861675,161.624,16
M204.347,884.163,843958,583693,743350,333.248,33

Valor de Referência IS

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

  • 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:

  • 2025P1: 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