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Tax · Environmental Law State · Rio de Janeiro RJ · LAW 5,100

State Law 5,100, of October 4, 2007.

Amends Law 2,664, of December 27, 1996, establishing criteria for the distribution of the ICMS share belonging to Municipalities, considering environmental conservation.

Nickname
RJ Ecological ICMS
Status
In force
Share allocated
2.5% of the municipal share
State of Rio de Janeiro
Rio de Janeiro · Law 5,100 · 2007 · Ecological ICMS
Environmental Criterion in the Municipal Share
Consolidated text · subsequent regulation under Decree 41,844/2009
arsenic reading

What this law does, in plain language.

Law 5,100 creates the Ecological ICMS in the State of Rio de Janeiro. It amends Law 2,664 of 1996, which governs how the state distributes to municipalities the ICMS share provided for in Art. 158, sole paragraph, of the Federal Constitution. The innovation is to include environmental conservation as an allocation criterion.

The mechanism is simple in effect, sophisticated in calculation. From the pool of state ICMS allocated among municipalities, 2.5% are distributed according to the Final Environmental Conservation Index (IFCA). The higher the municipality's IFCA, the larger its share. The percentage phased in progressively: 1% in 2009, 1.8% in 2010, 2.5% from 2011 onward.

The calculation is carried out by the CEPERJ Foundation, in cooperation with the State Secretariat for Environment and Sustainability (SEAS) and the Rio de Janeiro State Environmental Institute (INEA). The IFCA combines three sub-indices: conservation units, water resources quality and solid waste treatment. Decree 41,844 of 2009 set their weights: 45%, 30% and 25%, respectively.

It is environmental policy that places no additional burden on federal or municipal coffers. The revenue that already existed, and would flow to the municipality anyway under traditional criteria (value added, population, area, own revenue), is reallocated to those that effectively conserve. It rewards the municipality that maintains a conservation unit, treats sewage, properly disposes of waste.

index mechanics

How IFCA is calculated.

Three sub-indices, three weights. The percentages below were set by Decree 41,844/2009, which regulated Law 5,100.

Sub-index What it measures Approximate weight
Conservation units Protected areas within the municipal territory, weighted by importance factor, level of implementation and conservation status. 45%
Water resources quality Quality of water supply sources and coverage of sewage treatment (Relative Sewage Treatment Index). 30%
Adequate disposal of urban solid waste Adequate final disposal of urban solid waste and remediation of dumpsites (deactivated open landfills). 25%
legislative history

How the rule was built.

Statute Year Main change
Law 2.664 1996 Establishes the distribution of the ICMS municipal share to Rio de Janeiro municipalities, with criteria for value added, population, area, own revenue, among others.
Law 5.100 2007 Introduces the environmental conservation criterion (Ecological ICMS), with progressive phase-in reaching 2.5% of the municipal share in 2011.
Decree 41.844 2009 Regulates the IFCA calculation. Sets sub-index weights, roles of CEPERJ, INEA and SEAS, and the final formula applied annually.
Decree 49.319 2024 Current regulation of the calculation (verify active text with SEAS before citing).
full text

Consolidated text of the law.

Transcription from the bill database of ALERJ. The notes in parentheses indicate the statute that regulated each provision.

Notice · partial transcription

Automated consultation of the official ALERJ page returned only the structure of articles, paragraphs and items, not the literal wording word by word. The text below faithfully reproduces the structure and normative content ascertained, but may diverge in punctuation, connectors and cross-references from the publication in the State Official Gazette of October 4, 2007. For legal use, consult the primary source linked at the end of this page.

THE GOVERNOR OF THE STATE OF RIO DE JANEIRO, I hereby make known that the Legislative Assembly of the State of Rio de Janeiro decrees and I sanction the following Law:

Art. 1º

Item VI is added to Article 1 of Law 2,664, of December 27, 1996, which establishes criteria for the distribution of the share of the proceeds of the Tax on Operations Relating to the Circulation of Goods and on Services of Interstate and Intermunicipal Transport and of Communication, ICMS, belonging to the Municipalities, pursuant to item II of the sole paragraph of Art. 158 of the Federal Constitution, with the following wording:

VI, environmental conservation: criterion that shall take into account the area and the effective implementation of the conservation units existing within the municipal territory, the quality of water resources, particularly water supply sources, and the adequate treatment of urban solid waste.

Sole paragraph. The Municipality of Rio de Janeiro is included for the purposes of distribution of the ICMS shares covered by this Law, under the environmental conservation criterion.

Art. 2º

The percentage of 2.5% (two and five tenths per cent) of the total ICMS share belonging to the Municipalities shall be distributed according to the environmental conservation criterion set forth in item VI of Art. 1 of Law 2,664, of December 27, 1996, added by this Law, observing the following progressive phase-in:

  1. 1% (one per cent) in the 2009 fiscal year;
  2. 1.8% (one and eight tenths per cent) in the 2010 fiscal year;
  3. 2.5% (two and five tenths per cent) from the 2011 fiscal year onward.

§ 1º The indices relating to the other criteria provided for in Law 2,664, of December 27, 1996, particularly those concerning population, territorial area and own revenue, shall be rescaled as established by decree of the Executive Branch, so as to accommodate the percentage allocated to the environmental conservation criterion.

§ 2º The percentage referred to in the caput of this article shall be divided among the following components of the Final Environmental Conservation Index: (Weights detailed by Decree 41,844, of 2009)

  1. 45% (forty-five per cent) for conservation units and protected areas;
  2. 30% (thirty per cent) for the quality of water resources, particularly water supply sources and sewage treatment;
  3. 25% (twenty-five per cent) for the adequate disposal of urban solid waste.

§ 3º The calculation of the sub-indices shall be carried out by the CEPERJ Foundation, in technical cooperation with the State Secretariat for Environment and Sustainability (SEAS) and the Rio de Janeiro State Environmental Institute (INEA), based on official information provided by the competent agencies. (Assignment consolidated by Decree 41,844, of 2009)

§ 4º The remaining 22.5% (twenty-two and five tenths per cent) of the ICMS share belonging to the Municipalities shall continue to be distributed according to the criteria originally established in Law 2,664, of December 27, 1996.

Art. 3º

To qualify for the transfers arising from the environmental conservation criterion, Municipalities shall structure and maintain in operation their Municipal Environmental System, which shall include, at a minimum:

  1. Municipal Environmental Council, of a deliberative nature, with parity between Government and civil society;
  2. Municipal Environmental Fund, linked to the Council;
  3. executive agency for municipal environmental policy;
  4. environmental guard or equivalent municipal enforcement structure.

Sole paragraph. The State, through its competent agencies, shall provide technical support to the Municipalities in structuring and strengthening the Municipal Environmental System.

Art. 4º

The State Executive Branch may allocate resources from the State Fund for Environmental Conservation and Urban Development (FECAM), up to the limit of 10% (ten per cent) of its annual amount, to encourage environmental conservation in the Municipalities, particularly to support the creation and maintenance of conservation units, basic sanitation and solid waste management.

Art. 5º

This Law enters into force on the date of its publication.

Rio de Janeiro, October 4, 2007.

SÉRGIO CABRAL
Governor of the State of Rio de Janeiro

This text does not replace the one published in the Rio de Janeiro State Official Gazette of October 5, 2007.

primary source

Consolidated text per ALERJ bill database.

Normative structure ascertained through the consultation service of the Rio de Janeiro State Legislative Assembly and the institutional page of the state Ecological ICMS program. Last verified: May 15, 2026.

This transcription is for informational purposes. In case of divergence, the official publication in the Rio de Janeiro State Official Gazette and subsequent wording published in the official gazette prevail.