Court fees in the Federal Courts will now range from 2% to 3% of the value of the claim and will be adjusted every year by the IPCA (Brazil’s official consumer price index).
Law No. 15,498/2026 updates the court fees payable in the Federal Courts and creates a progressive schedule for civil actions. In practice, the rate ranges from 2% to 3% of the value of the claim as from 1 January 2027.
How will court fees in the Federal Courts apply to actions and appeals?
Law No. 9,289/1996 is supplemented by new schedules setting out the amounts. In civil actions generally, the rate increases according to brackets of the value of the claim:
- 2% up to R$ 5,000.00;
- 2.25% from R$ 5,000.01 to R$ 25,000.00;
- 2.5% from R$ 25,000.01 to R$ 50,000.00;
- 2.75% from R$ 50,000.01 to R$ 100,000.00;
- 3% above R$ 100,000.00.
The minimum amount is R$ 193.20 and the cap is R$ 107,332.80. Appeals are also subject to their own rules. An interlocutory appeal (agravo de instrumento) costs R$ 225.00. Appeals on the merits (apelação), appeals in small claims proceedings (recurso inominado), enforcement of judgments and objections to enforcement (embargos à execução) are charged at 1% of the value of the claim. Enforcement of an extrajudicial instrument is charged at 2%. In all these cases, the minimum amount and the cap applicable to civil actions apply.
Annual adjustment by the IPCA and special funds: where does the money go?
Court fees will be adjusted every year by the variation of the IPCA or of any index replacing it. As a result, the cost of litigating will rise on a continuous basis. The law also creates the Special Fund of the Federal Courts (Fejufe), linked to the Conselho da Justiça Federal (CJF, the Federal Justice Council). The funds finance modernisation and equipment, and may not be used for personnel expenses, save for the training of judges and court staff.
Of the revenue from court fees, 9% goes to the fund of the Ministério Público da União (Federal Public Prosecution Service), 6% to the fund of the CNJ (National Council of Justice) and 5% to the fund of the Defensoria Pública da União (Federal Public Defender’s Office). Part of the amount paid therefore goes to other institutions. The Superior Tribunal de Justiça (STJ), in turn, will have the FESTJ (its own special fund). In addition, Law No. 11,636/2007 will now provide, as a general rule, for 2% to 4% of the updated value of the claim. The court’s Special Court (Corte Especial) will set the amounts by its own act.
Our view: companies with a high volume of federal proceedings should forecast their 2027 costs already bearing the annual adjustment in mind.
Who may obtain a waiver of court fees under the new law?
The law also addresses the waiver of court fees (gratuidade de justiça). It presumes insufficiency of means in the case of an individual whose taxable income falls within the bracket subject to the maximum income tax reduction. This presumption is, however, rebuttable, and the opposing party may prove the contrary. Those earning above that bracket must demonstrate that they are unable to pay court fees, expenses and attorneys’ fees. The judge may nevertheless grant the benefit in light of the circumstances of the particular case.
The new schedules and the rule applicable to the STJ take effect on 1 January 2027, subject to the minimum period of 90 days from publication. The CJF will still issue regulations on the matter within the Federal Courts. It is therefore advisable to check those regulations before filing new actions.
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