Sefa announces the share values of municipalities for 2026
In six years, the ICMS transfers to the municipalities of Pará have grown by 122%
The government of the State of Pará published, in the Official State Gazette (DOE) this Tuesday (9), the state decree number 4.896/25, announcing the Participation Index of the 144 Municipalities (IPM), in the ICMS share, which will be in effect in 2026.
According to Article 3 of Law No. 5.645/91, the criteria for the distribution of the ICMS share in 2026 are: 65% related to the Added Value (VA); educational (10%), population (10%), ecological (8%), egalitarian (4%), and territorial (3%).
In comparison with the previous year, the majority of the municipalities in Pará (123) showed growth in VA in 2024. Of the 21 municipalities that experienced a decline, only ten recorded a reduction in added value greater than 10%.
The Education Quality Indicator of the municipalities in Pará for 2026 was published through Ordinance 163/2025 – from the State Department of Education (Seduc), on August 19 of this year. The Green ICMS Index (ecological) was announced through the Ordinance of the Secretary of Environment and Sustainability (Semas) 3.163, dated July 31 of this year. The population and territorial area data are provided by IBGE.
Of the total ICMS collection of the state, 25% belongs to the municipalities. In 2024, the State of Pará transferred more than R$ 6.098 billion to the municipalities of Pará from ICMS collection, representing a growth of 17.3% compared to the year 2023 (R$ 5.198 billion).
The Secretary of Finance, René Sousa Júnior, and the technicians from the Collection and Tax Information Directorate (Daif) held a hybrid meeting on the last day 3 with representatives of the municipalities to present the share indices for 2026. The broadcast allowed for greater participation from representatives of municipalities that could not travel to Belém.
The head of Sefa reiterated the partnership of the Tax Authority with the municipalities, especially in actions aimed at increasing revenue. He recalled that, starting in 2029, the transition period for the implementation of the Goods and Services Tax (IBS) will begin, which will be managed by states and municipalities, requiring adaptations and changes.
Growth - When compared to the values of 2018, that is, in six years, the ICMS transfers to the municipalities of Pará grew by 122%, jumping from R$ 2.746 billion to R$ 6.098 billion, a result of the State Tax Authority's efforts in monitoring, self-regulation, and inspection actions; investments in technology, management, and human resources; and the simplification of procedures for tax collection.
Added Value – The Added Value (VA) calculates economic movement and represents 65% of the IPM. In 2024, the VA of the municipalities in Pará reached R$ 221.8 billion, a growth of 15.3% compared to 2023, when it totaled R$ 192.4 billion. The increase in the state's VA in 2024 is mainly due to the growth of mining activities, such as iron ore extraction, which recorded R$ 47.9 billion in 2023.
The municipalities with cocoa cultivation activities, manufacturing of cocoa-derived products, and wholesale cocoa trade also had significant growth in added value. On the other hand, the electricity generation activity has been experiencing a decline in recent years.
For the processing of the VA for the fiscal year 2024, Sefa used more than 775 million electronic tax documents, utilizing Big Data Analytics technology, which allows for large-scale data processing with high performance and availability.
The Department of Finance provides access to the data used in the calculation of Added Value to municipalities and associations of municipalities on the Internet Service Portal.
