Atlas · Governance
Special judicial reorganization plan allows up to 36 monthly installments
AnswerThe special judicial reorganization plan provides for up to 36 monthly, equal, and consecutive installments, increased by interest equivalent to the SELIC rate.
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Micro and small enterprises | Opt for special judicial reorganization plan | Installments in up to 36 monthly, equal, consecutive payments, monetarily corrected and increased by interest equivalent to SELIC rate | Law 11.101/2005, art. 71, II | 09/02/2014 (wording of LC 147) |
Data consulted on 02/10/2026.
Basis
- Law No. 11.101/2005 (Planalto, in Portuguese): Art. 71, II, regulates the installment payment of unsecured claims in the special judicial reorganization plan for micro and small enterprises, establishing the 36-monthly-installment limit.
How it applies
The 36-monthly-installment limit applies exclusively to unsecured claims covered by the special judicial reorganization plan, provided the debtor is a micro or small enterprise as defined by current legislation. The installment plan must be equal, consecutive, monetarily corrected, and include interest equivalent to the SELIC rate.
Limits
- The special plan does not cover tax claims, labor claims (except unsecured), claims from official resource transfers, or those provided in §§ 3º and 4º of Art. 49 of Law 11.101/2005.
- The first installment must be paid within 180 days of the distribution of the judicial reorganization request (Art. 71, III).
- The 36-installment limit was updated by Complementary Law 147/2014, which altered the wording of Art. 71, II, to include interest equivalent to the SELIC rate.
- This sheet does not cover installment plans provided in general judicial reorganization plans or other special regimes (e.g., rural producer).
- Subsequent amendments must be verified in Law 11.101/2005 and LC 147/2014.