Residents of Sergipe, Brazil, can look up the ICMS and IPVA tax transfers allocated to each of the state's 75 municipalities through the state Transparency Portal and statements published by the State Finance Department (Sefaz). In a notice issued on October 14, 2026, the state government reported that transfers from these two taxes exceeded R$ 1.435 billion from January through September. This is a statewide figure, not an amount for any single municipal administration, and it does not indicate how much municipalities have already spent.
Where to find municipal ICMS and IPVA transfers
- Open the official Transfers to Municipalities page on Sergipe's Transparency Portal.
- Select the link labeled ICMS or IPVA. These are separate routes to Sefaz statements; the landing page does not provide one combined table showing both taxes for every municipality.
- Within the available financial reports, locate the statement for 2026 and the month you want to examine. Check the reporting period and document date before recording any amount.
- Find the municipality's row and the field representing the transfer or period total. Check for installments, deductions, withheld amounts and cumulative figures so the same transfer is not counted twice.
- To determine a municipality's January-to-September total, assemble matching periods for ICMS and IPVA and add only comparable amounts, without mixing gross and net figures.
Sefaz also describes another navigation route: on its website, go to Tesouro (Treasury), then Tesouro em Números (Treasury in Numbers), followed by Relatórios Financeiros (Financial Reports). During the check on October 23, 2026, the guidance and report landing pages could be accessed, but the individual municipality files could not be extracted and checked. Accordingly, this guide does not publish an independently compiled ranking or assign municipal amounts that were not verified directly against the statements.
What the statewide total through September 2026 means
According to the Sergipe government's October 14 statement, combined ICMS and IPVA transfers exceeded R$ 1.435 billion during the first nine months of 2026, compared with R$ 1.331 billion in the same period of 2025. The 7.81% change is the comparison reported by Sefaz; the statement does not provide an inflation-adjustment calculation for that percentage.
Of the January-to-September total, more than R$ 1.2 billion was attributed to ICMS and R$ 235.15 million to IPVA. For September 2026 alone, the state reported R$ 162.75 million: R$ 139.75 million from ICMS and R$ 23 million from IPVA. These are government-reported amounts, not an independently calculated sum of the municipal statements.
ICMS, IPVA, royalties and other transfers are different categories
| Category | How to interpret it |
|---|---|
| ICMS | Municipal share of a state tax; according to Sefaz, 25% of receipts belong to municipalities under the applicable allocation criteria. |
| IPVA | Municipal share of the motor vehicle tax; according to Sefaz, half of receipts goes to the municipality where the vehicle is registered. |
| Royalties | A transfer presented in its own statement on the portal; it is not included in the ICMS-plus-IPVA total highlighted by the government. |
| IPI and Fundeb | Other categories named by the Transparency Portal, with their own rules and statements; they must not automatically be added to the R$ 1.435 billion total. |
ICMS allocation can also involve municipality-specific indicators and coefficients. The difference between statewide tax receipts and the sum credited to a city therefore cannot be inferred solely from its size or the number of vehicles.
How to compare municipalities accurately
Always compare the same tax, same reporting period and same definition of amount. For a comparison of two cities' cumulative figures, use January through September 2026 for both series, check whether the documents show monthly installments or cumulative totals, and account for any indicated withholding. If comparing with 2025, keep the same months. A larger amount in reais does not, on its own, show the amount received per resident or the quality of municipal services.
A transfer received is not a municipal expense carried out
A transfer is an inflow of funds to a municipality. Spending it on schools, healthcare, public works or other services depends on the municipality's budget decisions and expenditure records. To find out how funds were used, readers must also check that municipality's transparency portal and financial statements, distinguishing amounts committed, accrued and paid. State transfer records alone do not prove that a public work or service was delivered.
