Tabela · exercício 2026

Tabela VTN de São Paulo em 2026

Valor da terra nua em reais por hectare informado à Receita Federal por 645 municípios de São Paulo para o ITR de 2026.

Município	Lavoura, aptidão boa	Lavoura, aptidão regular	Lavoura, aptidão restrita	Pastagem plantada	Silvicultura ou pastagem natural	Preservação da fauna ou flora
Adamantina	27.726,05	23.576,12	20.088,74	23.373,68	17.519,48	12.554,57
Adolfo	48.448,54	37.789,86	30.522,58	25.677,72	17.925,95	9.689,70
Aguaí	68.792,36	57.374,28	49.263,49	39.886,59	34.855,57	26.050,40
Águas da Prata	65.459,03	47.374,28	37.596,82	33.219,92	26.522,24	19.383,74
Águas de Lindóia	59.842,47	51.096,29	43.281,49	39.514,82	31.063,76	24.390,31
Águas de Santa Bárbara	44.724,00	38.885,26	33.756,43	30.250,56	24.157,22	20.385,49
Águas de São Pedro	46.038,95	38.257,72	31.513,98	24.251,50	17.507,77	10.634,35
Agudos	35.447,35	31.381,69	25.812,73	23.242,72	20.062,82	17.307,20
Alambari	39.475,42	33.869,64	28.041,36	26.098,06	22.639,75	17.010,38
Alfredo Marcondes	32.621,20	28.776,62	25.346,92	22.897,16	18.495,74	14.384,43
Altair	49.912,67	42.675,33	33.691,05	26.104,33	23.708,52	17.968,56
Altinópolis	57.564,37	47.920,78	40.039,33	33.443,47	29.276,41	21.204,03
Alto Alegre	55.243,10	45.202,72	40.925,90	47.864,53	38.458,62	28.204,68
Alumínio	61.175,80	51.096,29	41.614,83	32.848,15	24.397,09	17.723,64
Álvares Florence	29.365,17	27.896,91	26.502,07	25.176,96	23.918,11	23.200,57
Álvares Machado	18.629,11	17.481,45	16.293,80	15.106,15	13.951,83	11.643,19
Álvaro de Carvalho	56.112,26	48.788,22	43.402,70	39.818,83	36.371,49	27.596,47
Alvinlândia	49.822,21	43.235,16	37.499,17	34.313,93	28.034,79	18.002,42
Americana	110.234,80	93.379,00	79.556,38	69.637,66	58.726,00	46.160,53
Américo Brasiliense	34.816,35	32.422,71	30.029,09	26.136,70	18.856,86	13.191,61
Américo de Campos	38.034,35	32.519,36	25.673,18	21.223,16	19.017,17	15.594,08
Amparo	63.672,62	55.093,23	47.695,28	42.735,26	37.084,62	29.261,87
Analândia	43.158,49	38.811,84	35.114,27	33.784,58	29.825,60	27.611,87
Andradina	36.950,67	33.255,60	29.930,04	29.630,74	28.149,21	23.926,82
Angatuba	47.671,88	43.877,18	40.013,28	37.517,28	34.183,95	27.750,24
Anhembi	38.209,13	34.529,59	30.257,81	28.706,52	27.113,20	21.488,81
Anhumas	32.060,00	28.054,00	20.026,00	18.786,00	15.369,00	9.892,00
Aparecida	52.125,70	44.040,95	35.930,16	29.886,59	26.022,24	47.717,07
Aparecida d'Oeste	45.095,08	38.556,29	30.439,18	23.584,73	20.292,78	16.234,23
Apiaí	33.439,34	28.938,28	25.287,67	22.472,60	18.509,28	15.125,19
Araçariguama	37.024,82	32.108,48	24.976,25	21.568,58	19.178,44	16.888,88
Araçatuba	51.795,38	46.615,84	38.846,53	33.666,99	28.487,45	15.538,61
Araçoiaba da Serra	59.463,30	51.583,72	43.071,42	37.464,96	29.632,25	22.341,36
Aramina	75.104,11	62.522,76	53.614,14	41.885,14	36.365,51	28.512,43
Arandu	42.357,72	33.523,83	28.796,25	25.521,64	21.835,53	16.641,81
Arapeí	41.961,68	36.878,41	32.112,90	26.662,89	20.210,36	13.949,35
Araraquara	37.495,53	32.621,11	28.871,56	25.871,91	22.122,36	19.122,72
Araras	47.838,73	42.523,32	34.550,19	29.234,78	23.919,36	18.603,95
Arco-Íris	19.086,60	16.687,81	14.842,71	13.615,32	11.785,33	10.531,20
Arealva	20.552,36	17.507,61	14.404,20	12.560,33	10.651,01	9.380,82
Areias	18.663,99	15.524,41	13.161,45	11.902,74	9.439,17	6.379,92
Areiópolis	40.506,25	37.674,97	32.680,25	30.340,83	26.199,77	21.024,73
Ariranha	45.559,84	36.447,87	30.251,73	28.739,15	26.152,62	25.891,10
Artur Nogueira	58.848,34	47.078,67	40.958,45	32.955,07	24.268,66	18.224,38
Arujá	104.674,99	91.737,64	78.800,30	66.496,82	50.034,54	36.981,40
Aspásia	43.703,79	37.775,19	33.527,29	30.495,78	24.993,58	20.006,52
Assis	60.356,00	53.255,00	46.155,00	39.054,00	35.504,00	24.852,00
Atibaia	68.704,16	57.871,52	47.038,87	39.955,88	29.123,24	18.290,60
Auriflama	30.548,00	26.729,50	22.911,00	21.001,75	17.183,25	14.510,30
Avaí	36.281,18	33.156,58	30.181,42	28.092,39	24.443,55	18.827,88
Avanhandava	40.927,86	34.871,73	28.225,61	33.223,98	28.403,97	19.240,89
Avaré	50.096,72	44.084,31	39.807,67	36.702,00	34.609,73	23.638,38
Bady Bassitt	23.387,76	19.500,89	16.851,72	16.113,53	14.551,42	13.239,15
Balbinos	35.927,23	31.531,57	28.239,50	24.205,83	20.044,07	16.919,09
Bálsamo	43.940,00	37.172,55	31.746,67	27.134,67	23.214,47	18.571,57
Bananal	40.197,20	35.512,29	31.242,26	25.872,50	19.377,41	13.585,76
Barão de Antonina	62.864,29	52.144,75	42.997,91	37.242,71	29.334,59	21.432,68
Barbosa	43.664,05	40.273,98	34.648,36	29.082,90	20.870,99	17.587,39
Bariri	31.173,49	26.821,01	23.984,49	21.714,55	19.444,60	17.174,65
Barra Bonita	42.000,00
Barra do Chapéu	19.809,56	18.025,58	15.832,69	15.832,69	12.673,63	11.893,21
Barra do Turvo	16.295,13	14.293,37	13.016,10	12.300,67	10.392,06	8.922,43
Barretos	63.796,83	57.608,54	45.457,14	39.554,03	36.364,19	30.239,69
Barrinha	77.368,54	60.477,14	52.784,66	47.155,01	39.711,61	32.525,74
Barueri	35.936,07	31.659,99	27.383,81	24.948,51	17.642,38	16.452,99
Bastos	33.154,75	29.470,89	25.787,03	18.419,31	16.577,37	13.998,67
Batatais	59.831,06	56.652,06	56.652,06	56.652,06	52.790,04	31.937,40
Bauru	34.863,87	30.512,29	26.575,59	23.205,83	18.577,41	15.252,43
Bebedouro	52.900,00	50.300,00	40.200,00	39.200,00	30.700,00	25.000,00
Bento de Abreu	31.422,57	26.866,29	21.210,22	15.554,17	14.140,15	11.312,13
Bernardino de Campos	57.737,94	49.077,25	40.734,12	35.438,68	28.705,33	23.251,32
Bertioga	36.081,65	31.120,89	26.160,29	21.800,24	17.730,87	14.824,16
Bilac	32.537,76	29.176,69	26.072,79	25.017,14	22.586,47	15.599,83
Birigui	33.629,63	31.185,68	28.968,34	27.066,95	22.236,24	19.003,71
Biritiba Mirim	92.005,95	75.093,23	56.028,61	47.735,26	38.751,29	29.261,87
Boa Esperança do Sul	44.904,63	43.407,81	37.919,46	35.823,92	28.838,73	20.705,24
Bocaina	33.324,40	29.991,96	26.992,76	24.293,49	21.864,14	18.584,52
Bofete	49.970,99	39.976,79	32.481,14	27.983,75	24.485,78	17.489,84
Boituva	61.880,13	55.020,56	48.142,99	38.514,39	34.387,85	26.134,76
Bom Jesus dos Perdões	77.087,58	62.248,67	53.203,81	44.938,41	37.663,54	27.693,19
Bom Sucesso de Itararé	31.774,59	28.078,29	24.715,33	21.019,04	20.123,26	15.080,78
Borá	28.457,34	25.226,96	21.793,03	19.345,79	16.744,15	14.605,46
Boracéia	27.199,07	23.728,35	19.996,60	18.729,11	15.899,59	14.024,43
Borborema	29.708,55	26.863,00	24.398,03	26.863,00	20.664,93	15.387,09
Borebi	36.600,00	31.300,00	28.200,00	28.200,00	25.600,00	25.400,00
Botucatu	50.703,71	45.820,94	40.152,27	38.093,69	35.979,34	28.515,76
Bragança Paulista	70.828,96	59.746,34	49.163,67	42.664,28	34.248,23	20.415,40
Braúna	47.719,56	38.440,75	29.161,95	23.859,78	17.232,06	10.604,35
Brejo Alegre	40.000,00	36.000,00	34.000,00	36.000,00	36.000,00	36.000,00
Brodowski	56.218,57	50.765,37	40.083,84	33.450,05	28.109,28	21.363,06
Brotas	25.927,20	22.782,88	20.048,94	17.965,94	15.362,17	12.237,67
Buri	99.337,96	67.968,08	52.283,14	41.826,51	31.369,88	20.913,26
Buritama	41.219,16	35.242,38	27.822,93	25.226,13	18.548,62	14.467,93
Buritizal	106.629,13	91.039,80	76.650,71	71.233,64	61.196,93	41.452,72
Cabrália Paulista	43.318,64	36.820,83	31.665,58	29.213,93	25.351,14	22.816,03
Cabreúva	52.476,97	46.178,81	39.672,64	34.004,29	32.114,84	21.829,77
Caçapava	56.049,29	45.871,15	29.691,31	26.055,52	17.814,79	15.174,03
Cachoeira Paulista	28.935,83	20.401,67	14.988,00	14.988,00	14.988,00	8.534,17
Caconde	46.929,56	38.951,47	34.096,30	31.384,32	24.914,56	18.247,40
Cafelândia	50.090,97	45.081,87	36.065,50	28.672,07	25.088,06	24.084,54
Caiabu	18.834,11	16.701,15	14.770,54	13.617,60	11.005,11	9.242,62
Caieiras	37.931,76	33.190,29	28.448,82	24.873,92	19.041,13	16.011,86
Caiuá	48.192,00	42.409,00	40.480,65	38.553,00	30.842,00	23.131,80
Cajamar	26.999,31	25.189,19	22.235,84	21.645,16	16.805,50	15.586,05
Cajati	13.738,15	11.490,13	9.242,10	8.752,05	4.746,05	3.622,04
Cajobi	47.160,00	42.444,00	37.728,00	33.012,00	30.654,00	25.938,00
Cajuru	37.914,25	33.539,56	25.998,34	21.207,06	16.915,63	12.040,94
Campina do Monte Alegre	47.671,88	43.877,18	40.013,28	37.434,77	33.003,26	26.569,48
Campinas	75.018,10	69.659,67	58.942,79	53.584,36	48.225,92	44.534,15
Campo Limpo Paulista	69.952,51	62.948,53	53.119,88	44.764,23	38.663,58	30.307,93
Campos do Jordão	58.355,70	50.109,79	42.498,17	37.423,76	32.349,36	21.883,39
Campos Novos Paulista	57.930,11	54.514,31	38.844,83	29.970,36	23.880,23	16.950,49
Cananéia	13.165,89	8.438,17	6.707,95	6.391,13	4.977,72	3.795,78
Canas	52.125,70	44.040,95	35.930,16	29.886,59	26.022,24	47.717,07
Cândido Mota	40.103,05	36.207,54	27.756,08	20.790,70	15.434,21	13.673,98
Cândido Rodrigues	50.557,20	44.493,69	38.834,11	35.142,28	32.611,92	28.516,22
Canitar	50.572,25	44.503,58	34.712,79	31.588,64	22.743,82	19.787,12
Capão Bonito	57.328,16	49.462,50	43.059,44	35.193,78	30.187,07	21.732,40
Capela do Alto	47.640,30	38.638,70	26.206,00	23.879,95	18.897,13	16.541,38
Capivari	60.174,72	51.449,38	40.617,94	30.027,18	27.078,62	21.662,90
Caraguatatuba	84.152,84	73.156,73	64.672,97	52.156,24	40.889,40	27.390,88
Carapicuíba	23.164,44	20.672,43	18.888,37	17.642,34	15.858,28	14.612,29
Cardoso	49.521,43	42.093,21	36.645,85	31.693,71	26.741,27	21.789,42
Casa Branca	43.816,50	39.860,51	37.173,24	35.839,91	33.819,31	31.465,37
Cássia dos Coqueiros	36.087,81	31.768,57	24.681,60	20.922,57	17.275,11	12.559,05
Castilho	54.472,29	49.025,06	45.593,31	41.489,91	37.340,92	29.499,33
Catanduva	41.074,22	37.569,59	32.301,49	27.294,01	23.066,10	13.231,56
Catiguá	51.716,65	46.544,99	41.890,49	39.795,96	35.816,37	30.443,91
Cedral	40.829,26	38.131,98	33.168,38	30.546,34	22.451,70	18.433,98
Cerqueira César	53.299,93	45.304,94	38.509,20	32.732,82	24.549,61	22.094,65
Cerquilho	40.604,80	29.208,34	26.359,22	23.510,11	21.230,81	17.811,88
Cesário Lange	51.772,53	45.613,27	39.902,95	35.649,66	33.100,62	22.816,46
Charqueada	49.964,42	43.718,86	36.848,75	28.104,98	27.733,09	18.736,65
Chavantes	48.500,00	43.650,00	38.800,00	36.375,00	26.675,00	19.400,00
Clementina	45.929,56	38.951,47	33.429,63	30.550,99	24.429,98	15.998,41
Colina	134.694,71	114.490,50	103.041,46	114.490,50	71.807,75	38.163,50
Colômbia	93.715,00	84.443,00	76.515,00	67.400,00	59.600,00	47.625,00
Conchal	92.695,71	63.423,38	48.797,22	39.029,77	29.272,33	19.514,89
Conchas	41.006,53	37.549,79	35.113,82	34.116,16	29.882,68	24.864,25
Cordeirópolis	95.131,83	81.050,47	68.989,76	60.587,23	52.064,34	41.725,44
Coroados	47.000,00	39.950,00	32.900,00	28.200,00	23.500,00	20.350,00
Coronel Macedo	43.702,77	36.154,10	32.722,87	27.851,96	23.072,40	17.578,82
Corumbataí	33.084,55	26.467,67	23.159,18	19.850,73	16.542,27	13.233,82
Cosmópolis	55.466,55	48.302,92	43.805,96	32.525,99	27.589,76	22.654,50
Cosmorama	27.100,00	24.910,00	20.962,00	20.962,00	18.172,00	17.100,00
Cotia	48.953,63	42.622,39	36.348,30	26.830,15	21.829,16	16.006,65
Cravinhos	64.005,95	53.426,57	44.028,61	37.235,26	26.084,62	19.195,20
Cristais Paulista	54.849,66	44.419,79	36.892,44	35.013,79	24.425,58	13.639,96
Cruzália	70.769,77	55.879,85	48.329,42	44.667,26	37.215,95	26.003,35
Cruzeiro	40.671,66	34.718,56	29.098,80	23.734,03	20.296,66	14.023,06
Cubatão	33.790,05	29.579,70	25.492,59	23.757,11	17.554,51	16.051,21
Cunha	61.509,13	51.096,29	43.281,49	34.514,82	27.730,43	19.390,31
Descalvado	35.616,70	31.698,20	28.849,51	24.931,70	21.013,85	17.808,33
Diadema	37.003,70	31.556,16	26.644,91	24.273,96	20.406,27	16.399,04
Dirce Reis	38.455,34	34.609,81	31.148,83	27.722,45	22.177,96	17.964,15
Divinolândia	120.362,89	91.161,32	64.375,48	58.578,68	43.237,42	29.595,29
Dobrada	43.459,00	41.290,25	37.449,38	33.140,70	29.767,65	20.312,93
Dois Córregos	28.099,50	24.020,93	19.528,82	18.014,46	16.056,56	13.716,13
Dolcinópolis	42.199,49	37.603,74	33.722,09	31.021,85	25.855,53	20.686,93
Dourado	30.033,48	26.129,12	23.125,78	20.723,10	17.719,75	14.115,73
Dracena	28.403,65	24.100,07	20.011,66	16.676,38	13.341,11	10.005,83
Duartina	24.634,26	22.937,30	21.123,32	19.953,01	16.442,07	14.686,60
Dumont	36.462,91	31.623,36	28.232,54	24.525,89	19.750,18	15.476,93
Echaporã	34.020,00	30.240,00	26.460,00	24.570,00	20.790,00	17.010,00
Eldorado	87.029,56	64.494,66	51.042,14	41.912,01	34.237,42	25.595,29
Elias Fausto	169.686,20	142.536,41	118.780,34	105.205,45	89.933,69	79.752,52
Elisiário	50.564,56	43.232,70	34.131,08	29.074,62	27.304,86	21.489,94
Embaúba	114.962,46	95.026,02	79.128,47	70.188,94	54.315,49	39.786,05
Embu das Artes	67.663,31	62.467,09	53.373,74	41.659,75	32.560,79	23.682,14
Embu-Guaçu	66.027,02	57.304,91	51.475,35	43.512,12	35.663,16	26.353,66
Emilianópolis	25.606,07	22.650,45	20.404,52	18.053,03	13.051,96	11.086,64
Engenheiro Coelho	52.631,55	44.413,78	39.081,81	34.087,11	32.863,65	31.699,23
Espírito Santo do Pinhal	73.840,07	57.037,57	47.942,84	39.671,16	30.576,43	21.481,69
Espírito Santo do Turvo	80.000,00	72.000,00	70.000,00	70.000,00	58.000,00	50.000,00
Estiva Gerbi	40.464,86	32.209,93	23.825,94	22.056,00	20.110,07	18.649,20
Estrela d'Oeste	45.343,31	41.262,41	33.835,18	32.820,12	32.491,92	29.242,73
Estrela do Norte	51.098,22	35.768,75	29.347,28	17.608,37	11.738,91	5.869,46
Euclides da Cunha Paulista	31.000,00	27.550,00	24.450,00	21.832,00	19.650,00	17.500,00
Fartura	57.328,40	49.797,75	43.779,30	37.846,80	31.812,51	18.981,30
Fernandópolis	41.510,26	37.605,80	33.716,04	30.352,15	27.712,30	23.726,13
Fernando Prestes	57.836,83	49.880,26	39.013,36	34.388,05	31.632,10	22.040,54
Fernão	44.831,80	41.704,00	37.533,60	36.491,00	31.278,00	20.852,00
Ferraz de Vasconcelos	121.901,47	101.712,33	82.889,71	77.970,99	62.059,33	49.493,86
Flora Rica	29.961,00	28.169,09	25.846,60	23.933,87	21.394,26	14.573,19
Floreal	36.052,57	31.546,00	27.039,43	24.786,14	20.279,57	17.124,97
Flórida Paulista	23.011,80	20.171,93	18.026,35	16.550,54	14.145,46	11.870,04
Florínea	98.613,00	77.899,62	67.319,61	62.244,27	51.888,23	36.299,72
Franca	36.744,73	33.268,53	28.542,15	23.679,46	19.301,03	14.218,42
Francisco Morato	31.956,14	29.497,97	27.039,81	24.581,64	17.807,41	16.006,65
Franco da Rocha	52.146,94	46.329,79	38.868,24	33.216,60	26.620,21	19.895,66
Gabriel Monteiro	51.861,12	29.944,64	23.909,64	21.419,92	16.543,35	12.397,24
Gália	59.335,42	52.537,96	45.452,07	42.335,60	35.858,82	26.556,92
Garça	48.285,05	41.020,50	40.316,25	37.576,15	37.221,36	34.320,00
Gastão Vidigal	18.869,66	16.959,64	15.539,56	14.029,26	12.296,13	10.785,83
Gavião Peixoto	44.526,17	42.299,86	33.394,63	32.697,00	19.618,20	16.348,50
General Salgado	35.988,31	30.770,01	24.292,11	22.024,85	16.194,74	12.631,90
Getulina	39.141,23	33.465,75	26.420,33	23.954,43	17.613,55	13.738,57
Glicério	66.598,36	60.138,32	47.484,63	43.022,54	31.634,22	24.641,39
Guaiçara	34.921,08	32.738,51	25.463,29	23.644,48	18.188,06	17.824,30
Guaimbê	55.085,22	48.199,57	43.609,13	45.904,35	39.018,70	32.133,05
Guaíra	67.412,97	62.019,93	57.301,02	43.818,43	33.706,48	26.965,18
Guapiaçu	31.233,62	27.393,18	24.337,91	22.022,57	18.390,63	14.820,49
Guapiara	35.118,99	29.127,34	24.751,48	21.462,16	18.479,52	15.004,58
Guará	73.539,94	59.713,95	52.373,21	38.765,73	33.226,17	26.282,64
Guaraçaí	57.800,00	49.100,00	39.200,00	44.800,00	37.200,00	31.700,00
Guaraci	61.874,84	58.477,68	47.300,48	33.189,36	20.212,62	11.041,38
Guarani d'Oeste	27.935,76	24.872,34	22.196,15	20.398,33	17.631,62	14.345,05
Guarantã	32.852,26	25.963,01	23.001,75	22.050,50	20.951,47	18.646,50
Guararapes	45.513,02	39.829,04	34.145,43	29.570,53	23.389,84	18.488,10
Guararema	120.234,80	105.045,66	92.889,71	84.637,66	62.059,33	47.827,19
Guaratinguetá	81.565,61	67.172,80	51.318,32	42.697,10	37.519,27	24.638,97
Guareí	36.923,85	31.667,34	26.430,84	21.937,88	17.963,10	13.964,36
Guariba	62.000,00	54.560,00	47.120,00	40.500,00	34.000,00	28.000,00
Guarujá	36.094,06	30.889,46	25.870,39	23.783,97	16.928,58	15.736,34
Guarulhos	35.127,57	31.494,14	28.391,72	24.870,06	18.245,99	16.485,13
Guatapará	43.801,29	37.231,10	31.646,43	26.899,47	22.864,55	18.291,64
Guzolândia	33.989,65	30.590,68	23.792,75	18.694,30	16.994,82	13.595,86
Herculândia	21.086,33	18.667,15	16.612,43	14.110,03	11.456,39	9.437,93
Holambra	123.003,64	104.567,00	89.569,95	84.651,09	77.737,01	56.238,35
Hortolândia	61.277,87	53.396,02	45.228,57	39.085,37	29.917,53	21.303,19
Iacanga	34.917,67	29.680,02	25.228,02	21.443,81	18.227,24	15.493,16
Iacri	18.342,44	16.242,82	14.345,54	12.209,27	9.838,45	8.109,29
Iaras	50.832,90	45.937,70	40.254,58	38.190,76	36.071,03	28.588,43
Ibaté	37.550,12	33.678,98	29.807,83	26.710,91	22.839,77	19.742,85
Ibirá	70.562,68	59.272,65	47.982,62	36.692,59	25.402,57	14.112,54
Ibirarema	56.354,97	50.719,48	42.857,95	40.715,06	28.704,12	24.111,16
Ibitinga	30.611,17	27.469,60	25.887,08	24.912,20	24.487,04	20.569,15
Ibiúna	49.543,65	42.095,03	34.646,41	29.947,18	22.140,51	17.724,46
Icém	48.887,12	41.065,18	33.243,24	25.421,30	17.599,36	9.777,42
Iepê	19.568,00	18.092,85	16.469,36	15.215,45	14.519,53	13.591,64
Igaraçu do Tietê	43.455,00	39.254,00	35.008,00	31.862,00	29.714,00	26.586,00
Igarapava	80.355,77	68.178,09	56.612,55	47.937,62	44.926,52	31.037,37
Igaratá	47.232,06	42.226,56	37.198,36	34.987,33	28.502,27	16.965,59
Iguape	14.935,57	12.921,54	11.163,97	10.107,91	9.278,16	8.448,41
Ilhabela	34.853,26	31.061,78	27.194,38	25.089,82	18.238,06	16.830,00
Ilha Comprida	17.132,38	15.560,23	13.907,46	12.698,12	11.690,32	10.480,98
Ilha Solteira	53.804,18	50.037,89	45.733,55	40.891,18	39.815,09	29.592,30
Indaiatuba	258.505,40	232.654,86	197.756,63	168.093,14	142.879,17	125.733,67
Indiana	28.620,01	24.613,00	21.114,85	18.139,77	15.045,26	13.044,13
Indiaporã	30.991,73	24.793,38	19.834,70	24.793,38	15.867,76	12.694,20
Inúbia Paulista	18.675,78	16.242,82	14.345,54	13.209,27	11.838,45	9.775,96
Ipaussu	86.002,72	58.843,97	45.264,59	36.211,67	27.238,12	24.619,07
Iperó	62.005,95	51.759,90	46.028,61	41.068,59	35.417,95	25.928,53
Ipeúna	35.530,54	30.512,29	26.242,26	23.539,16	18.044,07	14.419,09
Ipiguá	30.081,16	26.170,61	23.162,49	20.756,00	17.747,88	14.138,14
Iporanga	8.461,13	6.177,81	4.512,60	3.948,53	3.874,64	3.800,76
Ipuã	150.174,00	142.665,31	112.630,51	82.595,70	75.087,00	60.069,60
Iracemápolis	43.189,44	39.779,75	37.506,62	33.691,28	31.482,39	26.598,76
Irapuã	41.942,15	38.167,35	36.250,00	35.351,23	34.332,64	33.673,55
Irapuru	55.459,03	47.374,28	40.930,16	36.553,25	31.522,24	21.050,40
Itaberá	61.983,00	49.586,78	46.280,99	36.776,86	33.057,85	28.099,17
Itaí	53.418,61	50.213,49	39.529,77	33.653,72	26.175,11	20.833,25
Itajobi	33.081,86	30.774,68	27.604,79	25.642,86	19.490,47	16.700,49
Itaju	30.258,09	27.449,00	26.366,10	21.663,45	19.767,80	15.504,83
Itanhaém	34.503,33	24.883,33	20.906,67	9.231,60	16.706,33	15.263,33
Itaoca	20.047,94	18.011,58	16.689,35	15.505,94	12.715,66	10.793,02
Itapecerica da Serra	41.681,55	36.813,68	31.868,43	28.357,99	23.031,92	18.816,05
Itapetininga	47.671,88	43.877,18	39.902,95	30.056,65	25.258,65	19.217,56
Itapeva	56.565,86	53.142,31	47.471,35	39.378,01	37.006,16	31.486,93
Itapevi	44.637,09	37.930,71	30.035,84	25.168,76	19.113,19	17.868,11
Itapira	93.628,79	65.540,15	50.984,14	30.590,49	20.393,66	10.196,83
Itapirapuã Paulista	17.266,78	15.540,10	13.986,09	12.587,48	11.328,73	5.664,36
Itápolis	39.367,41	34.568,18	32.632,79	25.202,17	19.829,58	14.457,50
Itaporanga	60.247,93	58.947,08	53.081,78	38.889,82	35.341,83	27.735,56
Itapuí	42.249,33	35.911,93	30.525,14	27.472,63	24.725,36	22.252,83
Itapura	43.210,60	37.407,77	29.667,93	23.539,11	18.139,70	14.419,53
Itaquaquecetuba	126.901,47	108.379,00	89.556,38	84.637,66	72.059,33	51.160,53
Itararé	60.564,03	49.440,03	41.200,02	37.454,56	32.569,19	29.312,26
Itariri	17.216,36	13.894,56	9.411,88	8.810,64	7.941,51	5.619,72
Itatiba	87.576,07	72.121,47	56.666,87	56.555,87	41.212,27	39.151,65
Itatinga	49.262,02	44.518,08	39.010,59	37.010,55	34.956,33	27.704,96
Itirapina	35.763,87	30.645,62	26.308,92	23.572,50	18.110,74	14.452,43
Itirapuã	59.075,62	50.214,28	45.192,85	38.413,92	30.731,14	17.824,06
Itobi	79.132,28	64.539,46	51.818,32	43.097,10	34.485,94	27.585,63
Itu	105.177,00	90.100,00	72.000,00	53.200,00	48.700,00	38.500,00
Itupeva	47.147,90	41.194,84	35.956,19	33.812,99	26.550,47	19.394,96
Ituverava	62.530,38	52.335,22	42.140,04	35.343,26	30.585,52	22.429,38
Jaborandi	90.335,22	77.236,61	60.976,27	44.715,93	40.650,85	32.520,68
Jaboticabal	55.059,17	46.964,17	40.067,04	35.087,78	29.295,08	23.564,69
Jacareí	53.287,47	48.926,71	42.559,09	40.684,83	33.643,40	18.330,65
Jaci	37.585,73	34.364,10	28.994,71	28.994,71	19.329,80	18.255,93
Jacupiranga	23.301,80	17.543,01	11.784,23	10.684,34	9.480,72	6.025,45
Jaguariúna	77.572,26	66.833,31	57.978,39	53.992,95	39.051,18	25.109,42
Jales	36.744,49	32.151,30	29.435,73	27.305,64	23.559,25	17.559,83
Jambeiro	43.596,22	37.284,80	32.429,63	26.550,99	20.747,90	14.747,40
Jandira	41.695,77	35.127,57	28.391,72	24.283,11	18.245,99	17.072,08
Jardinópolis	42.765,09	37.918,38	28.649,40	25.955,41	22.320,91	17.216,07
Jarinu	77.627,24	64.764,67	52.499,75	48.258,31	44.028,59	30.808,94
Jaú	46.935,20	39.894,92	33.910,68	28.824,08	24.500,47	21.584,91
Jeriquara	45.553,79	36.251,86	28.952,29	26.495,78	21.110,25	17.006,52
Joanópolis	110.000,00	99.000,00	74.000,00	57.000,00	29.000,00	22.000,00
João Ramalho	48.640,50	41.344,42	35.142,76	31.628,48	26.884,21	22.851,58
José Bonifácio	52.870,03	44.410,82	35.951,62	27.492,41	19.033,21	10.574,01
Júlio Mesquita	45.863,97	43.570,77	39.213,69	34.249,72	26.654,35	22.656,18
Jumirim	44.561,00	38.620,75	33.737,71	25.301,58	24.248,86	18.420,55
Jundiaí	83.402,79	68.460,50	58.876,18	55.304,20	41.135,57	38.992,38
Junqueirópolis	14.650,00	14.650,00	14.650,00	14.650,00	14.650,00	14.650,00
Juquiá	22.553,30	17.571,34	15.320,35	14.534,08	12.501,99	7.745,73
Juquitiba	34.140,47	25.029,95	22.491,84	20.530,12	14.449,82	12.244,36
Lagoinha	74.898,95	60.506,13	51.318,32	42.697,10	37.519,27	24.638,97
Laranjal Paulista	54.306,95	45.379,16	36.842,74	33.291,62	30.399,57	22.287,59
Lavínia	36.037,42	32.021,24	25.707,31	21.555,88	17.279,66	14.821,34
Lavrinhas	36.410,42	31.657,64	27.456,45	24.071,07	19.117,98	14.373,33
Leme	47.489,37	42.212,77	39.574,47	29.548,94	23.744,68	18.468,08
Lençóis Paulista	30.806,35	26.569,87	23.719,15	18.682,32	17.000,96	13.533,93
Limeira	53.560,45	48.402,57	42.414,51	40.239,96	38.006,49	30.122,39
Lindóia	59.842,47	51.096,29	43.281,49	39.514,82	31.063,76	24.390,31
Lins	29.132,71	28.239,99	26.792,45	25.894,74	24.185,24	23.283,71
Lorena	43.703,79	35.075,19	29.360,63	27.162,45	21.660,25	16.673,19
Lourdes	47.095,33	39.512,98	34.771,42	29.903,42	25.716,94	17.127,48
Louveira	62.863,86	50.799,00	41.353,60	38.257,87	33.177,97	27.819,99
Lucélia	18.309,11	16.176,15	14.175,54	12.602,60	10.795,11	9.275,96
Lucianópolis	29.958,34	26.889,52	24.939,60	22.804,15	19.792,91	15.949,99
Luís Antônio	65.673,01	44.373,63	22.482,15	34.753,45	28.842,85	24.320,43
Luiziânia	48.223,97	42.055,59	36.850,73	33.370,34	25.712,34	18.002,42
Lupércio	55.200,00	49.800,00	43.500,00	38.300,00	32.600,00	25.500,00
Lutécia	41.291,24	37.162,11	33.033,00	30.968,43	26.839,31	20.645,62
Macatuba	39.623,72	34.670,76	29.717,79	21.793,05	19.316,56	15.354,19
Macaubal	44.495,80	38.043,91	30.034,67	27.231,43	20.023,11	15.618,03
Macedônia	66.468,71	64.541,11	62.148,24	59.157,15	57.827,77	52.776,15
Magda	46.515,64	44.189,86	34.886,73	25.583,60	23.722,97	22.327,50
Mairinque	56.178,83	49.739,73	41.073,67	34.129,57	26.602,53	20.645,27
Mairiporã	64.415,22	57.973,70	52.176,33	50.089,28	47.584,81	38.543,70
Manduri	32.883,26	29.275,74	25.990,06	23.051,10	18.463,58	14.133,58
Marabá Paulista	17.879,06	15.892,13	14.091,49	12.806,85	11.367,94	9.904,02
Maracaí	64.912,47	51.259,68	44.434,10	40.974,69	34.127,90	23.859,50
Marapoama	57.500,00	52.806,04	42.500,10	39.000,00	39.000,00	38.000,00
Mariápolis	33.501,84	28.327,47	25.555,58	23.174,61	19.497,49	15.586,30
Marília	38.349,94	33.733,63	29.164,37	26.039,12	23.450,65	17.725,00
Marinópolis	36.036,00	32.432,40	28.828,80	27.027,00	23.423,40	18.018,00
Martinópolis	27.136,19	22.496,84	19.635,18	17.645,85	13.971,16	12.403,72
Matão	64.598,79	58.138,91	45.219,15	38.759,27	32.299,39	22.609,57
Mauá	35.028,68	30.872,72	26.716,80	24.341,94	17.217,48	14.773,31
Mendonça	47.235,28	41.000,94	32.324,59	24.582,45	16.155,16	8.963,04
Meridiano	33.458,38	31.599,58	29.127,03	28.501,58	28.501,58	28.005,90
Mesópolis	44.087,21	41.702,25	36.418,36	28.219,45	26.107,89	17.982,05
Miguelópolis	157.480,00	149.606,00	118.110,00	86.614,00	78.740,00	62.992,00
Mineiros do Tietê	31.455,24	25.872,12	21.165,82	21.165,82	14.700,66	12.716,59
Miracatu	13.861,09	11.889,06	9.888,87	8.710,30	7.672,61	6.968,24
Mira Estrela	38.217,51	34.738,63	32.226,12	27.394,35	21.209,69	24.302,02
Mirandópolis	35.311,60	30.014,86	25.512,63	21.685,74	20.601,45	18.541,30
Mirante do Paranapanema	44.001,10	37.620,94	29.700,74	24.200,60	19.800,49	15.840,39
Mirassol	27.335,39	25.380,67	23.259,66	21.558,86	19.909,06	16.889,46
Mirassolândia	31.527,65	29.656,80	27.172,05	25.513,10	22.253,11	17.081,73
Mococa	61.409,79	51.451,62	42.498,90	35.793,94	27.954,32	19.776,72
Mogi das Cruzes	116.901,47	95.045,66	69.556,38	61.304,32	52.059,33	37.827,19
Mogi Guaçu	96.901,47	81.712,33	69.556,38	51.304,32	43.726,00	32.827,19
Mogi Mirim	65.654,41	61.874,62	57.761,50	48.201,92	40.730,74	19.321,17
Mombuca	44.666,91	36.894,97	31.107,61	30.006,58	27.483,09	25.537,13
Monções	51.628,48	49.047,06	38.721,36	28.395,66	25.814,24	15.488,54
Mongaguá	28.400,22	26.625,21	24.850,19	23.666,85	17.158,47	15.383,45
Monte Alegre do Sul	63.672,62	55.093,23	47.695,28	41.068,59	34.751,29	26.595,20
Monte Alto	56.117,33	45.850,67	36.956,00	31.063,33	25.026,00	21.084,00
Monte Aprazível	48.485,61	41.455,19	32.727,79	24.000,38	21.818,52	17.454,82
Monte Azul Paulista	61.484,34	51.397,06	45.530,54	34.178,34	25.382,71	18.250,42
Monte Castelo	15.342,44	13.242,82	11.678,87	10.875,94	9.505,11	8.109,29
Monteiro Lobato	37.493,24	31.767,77	26.623,64	23.477,86	19.018,58	15.288,91
Monte Mor	57.508,83	46.007,07	34.505,30	34.505,30	28.587,75	28.587,75
Morro Agudo	59.637,51	53.852,67	42.521,54	31.190,42	28.327,82	22.662,25
Morungaba	83.818,48	68.102,52	52.386,55	45.242,57	38.098,60	22.382,63
Motuca	53.962,30	50.184,93	45.867,95	42.630,21	35.075,49	30.218,88
Murutinga do Sul	29.438,86	26.936,35	24.268,03	22.424,55	16.772,65	9.837,46
Nantes	22.860,00	18.900,00	14.940,00	14.130,00	12.060,00	11.610,00
Narandiba	33.575,00	29.625,00	25.675,00	21.725,00	19.750,00	13.825,00
Natividade da Serra	23.005,09	19.870,97	18.003,96	15.936,90	14.540,57	10.802,49
Nazaré Paulista	53.330,12	43.747,35	25.831,72	24.706,82	23.831,91	13.749,20
Neves Paulista	44.522,75	37.399,11	30.275,47	23.151,83	16.028,19	8.904,55
Nhandeara	44.678,45	38.200,07	30.157,95	24.573,15	22.339,22	17.871,38
Nipoã	45.630,00	41.067,00	36.960,30	33.264,27	27.274,62	22.619,70
Nova Aliança	46.798,42	40.012,65	31.588,93	24.943,56	21.059,29	16.847,43
Nova Campina	56.125,70	41.707,62	32.763,49	30.053,25	26.688,91	19.883,74
Nova Canaã Paulista	32.456,51	28.739,13	26.308,83	23.873,71	20.352,65	15.511,72
Nova Castilho	48.784,68	46.345,45	36.149,45	27.835,07	25.608,27	20.998,78
Nova Europa	62.804,34	50.243,47		50.243,47	37.682,60	37.682,60
Nova Granada	34.411,15	30.484,63	27.051,49	24.368,72	19.965,11	15.465,67
Nova Guataporanga	15.378,46	13.776,70	12.599,43	11.717,33	10.475,40	8.672,43
Nova Independência	33.555,63	30.408,07	27.852,75	25.585,87	20.660,45	15.553,40
Novais	51.959,79	49.881,40	39.905,12	31.924,09	27.135,48	10.040,13
Nova Luzitânia	31.307,53	29.272,54	27.237,55	21.539,18	20.944,73	18.033,13
Nova Odessa	106.901,47	88.379,00	77.889,71	64.637,66	58.726,00	31.160,53
Novo Horizonte	42.225,75	36.933,75	34.067,25	24.365,25	21.609,00	15.214,50
Nuporanga	57.678,11	52.083,33	41.124,49	30.165,65	27.397,10	21.917,68
Ocauçu	60.791,44	46.181,60	35.664,90	35.561,87	35.307,27	24.238,80
Óleo	40.116,60	32.875,12	27.744,08	24.530,48	20.194,53	14.891,82
Olímpia	52.619,67	47.515,56	37.517,82	32.887,09	27.888,42	19.995,47
Onda Verde	47.522,26	39.918,70	32.315,14	24.711,57	17.108,01	9.504,45
Oriente	34.083,26	30.502,41	26.550,06	24.811,10	20.783,58	17.200,25
Orindiúva	33.102,00	28.581,00	22.409,00	19.323,00	17.267,00	13.089,00
Orlândia	65.500,00	52.400,00	45.850,00	39.300,00	32.750,00	22.100,00
Osasco	37.863,36	33.167,99	28.397,52	24.829,05	17.767,23	15.982,99
Oscar Bressane	29.700,00	26.400,00	23.100,00	21.450,00	16.500,00	13.200,00
Osvaldo Cruz	25.895,00	20.453,00	17.844,00	15.235,00	12.710,00	10.100,00
Ourinhos	103.010,46	70.480,84	54.216,03	43.372,82	32.529,62	21.686,41
Ouroeste	33.697,98	30.032,15	27.082,99	24.490,79	18.757,33	15.218,40
Ouro Verde	26.400,00	23.100,00	19.800,00	16.500,00	13.200,00	13.200,00
Pacaembu	29.101,66	25.575,77	22.674,35	21.463,12	14.618,98	10.183,56
Palestina	38.104,65	32.007,91	25.911,17	19.814,42	13.717,68	7.620,93
Palmares Paulista	61.297,82	51.490,17	41.682,52	31.874,87	22.067,22	12.259,56
Palmeira d'Oeste	35.390,00	31.850,00	28.310,00	24.780,00	24.780,00	21.230,00
Palmital	69.757,30	59.938,18	53.841,60	51.328,85	38.040,22	30.822,78
Panorama	30.101,66	24.492,43	22.591,01	22.379,78	16.493,98	14.391,90
Paraguaçu Paulista	60.255,85	41.227,34	31.713,75	25.370,47	19.027,85	12.685,23
Paraibuna	30.566,14	26.935,70	23.707,23	21.344,27	17.149,94	11.308,99
Paraíso	52.083,00	41.195,00	38.471,00	27.824,00	23.674,00	19.241,00
Paranapanema	55.203,66	47.757,75	35.765,69	33.328,24	31.386,18	21.369,26
Paranapuã	46.093,07	42.405,62	39.013,17	40.354,24	36.318,82	32.686,93
Parapuã	37.808,00	34.783,36	28.356,00	25.709,44	23.874,40	19.533,60
Pardinho	44.052,91	39.810,61	34.885,50	33.096,95	31.259,94	24.775,36
Pariquera-Açu	10.440,10	8.093,72	6.804,46	5.899,24	5.112,48	4.471,03
Parisi	31.594,56	28.435,10	27.013,35	28.950,14	24.607,62	23.869,39
Patrocínio Paulista	45.662,46	31.966,78	26.593,08	31.966,78	26.593,08	17.766,57
Paulicéia	25.629,33	21.913,08	17.299,80	15.685,15	11.533,20	8.995,89
Paulínia	63.530,53	55.148,68	47.481,23	44.338,04	31.765,26	18.859,16
Paulistânia	40.345,54	36.472,19	30.840,97	26.957,05	22.122,26	17.433,03
Paulo de Faria	35.144,66	30.260,41	26.852,90	26.362,97	25.177,46	20.646,50
Pederneiras	31.255,13	28.041,40	26.025,64	24.420,58	21.731,49	18.370,10
Pedra Bela	70.828,96	59.746,34	49.163,67	42.664,28	34.248,23	25.415,40
Pedranópolis	45.555,18	40.999,66	36.079,70	38.342,27	34.508,04	30.367,08
Pedregulho	50.262,89	42.284,80	37.429,63	33.884,32	27.414,56	20.747,40
Pedreira	70.828,96	59.746,34	52.497,01	42.664,28	34.248,23	25.415,40
Pedrinhas Paulista	81.232,77	64.149,63	55.477,70	51.255,77	42.715,70	29.831,81
Pedro de Toledo	14.322,23	11.951,67	10.272,54	9.198,38	8.494,63	7.420,48
Penápolis	67.922,48	59.737,13	50.600,49	44.007,01	36.828,06	24.095,45
Pereira Barreto	52.063,78	46.278,92	40.494,05	34.709,19	28.942,32	23.139,46
Pereiras	45.556,62	38.811,07	31.221,12	30.486,89	27.943,96	25.691,70
Peruíbe	18.141,44	15.436,16	14.030,87	13.183,07	11.730,74	10.215,56
Piacatu	58.000,00	54.500,00	50.200,00	49.000,00	47.800,00	43.000,00
Piedade	63.962,50	58.125,00	37.750,00	36.800,00	33.950,00	11.166,67
Pilar do Sul	42.120,31	33.765,58	27.009,23	24.321,97	18.879,15	13.779,97
Pindamonhangaba	27.292,93	23.416,53	20.577,75	17.863,98	15.179,16	12.557,54
Pindorama	68.953,24	57.920,72	46.888,20	35.855,68	24.823,17	13.790,65
Pinhalzinho	59.842,47	49.429,62	39.948,16	34.514,82	27.730,43	21.056,97
Piquerobi	13.530,90	11.917,81	10.404,43	8.991,98	8.008,51	7.086,48
Piquete	43.703,79	35.075,19	29.360,63	27.162,45	21.660,25	16.673,19
Piracaia	54.719,44	46.738,73	40.891,35	38.779,06	36.710,63	25.636,91
Piracicaba	57.968,03	52.171,22	45.215,06	40.577,62	34.780,81	26.085,61
Piraju	43.259,19	37.419,19	34.607,35	31.968,53	29.719,06	23.922,33
Pirajuí	26.301,86	24.644,22	22.896,54	21.728,10	15.288,89	13.671,53
Pirangi	53.158,54	43.993,28	40.327,17	37.272,08	32.994,96	25.662,74
Pirapora do Bom Jesus	28.316,07	25.169,84	18.248,13	16.989,64	15.731,15	14.472,66
Pirapozinho	33.193,00	28.682,00	25.319,00	22.067,00	19.221,00	13.407,00
Pirassununga	41.860,99	34.326,01	28.622,22	24.615,11	21.292,07	18.530,56
Piratininga	30.717,27	27.503,50	24.134,01	22.138,07	19.672,82	16.181,63
Pitangueiras	69.149,33	60.021,62	49.757,92	42.294,23	33.200,97	22.410,66
Planalto	43.139,24	40.335,18	31.319,08	28.860,15	26.012,96	20.620,55
Platina	41.990,69	36.722,28	33.440,55	31.434,46	23.226,00	21.216,85
Poá	133.568,14	111.712,33	89.556,38	74.637,66	62.059,33	51.160,53
Poloni	61.755,63	49.404,50	35.818,26	27.790,03	21.614,47	17.909,13
Pompéia	24.555,06	22.749,32	20.019,88	18.327,72	15.924,87	12.793,93
Pongaí	37.500,59	32.454,06	27.971,98	24.847,25	20.192,91	15.848,85
Pontal	142.099,76	120.216,40	104.017,02	93.217,44	71.618,28	60.108,20
Pontalinda	37.922,08	33.014,52	30.337,66	25.876,24	20.968,68	17.845,68
Pontes Gestal	45.190,68	38.638,03	30.503,71	22.369,39	20.335,81	16.494,60
Populina	43.438,62	39.094,76	33.230,54	33.550,00	28.517,50	22.814,00
Porangaba	39.810,06	34.833,80	29.857,54	24.881,29	19.905,03	14.928,77
Porto Feliz	64.738,69	55.470,83	44.158,59	39.729,11	29.847,94	23.510,36
Porto Ferreira	50.800,00	44.100,00	37.100,00	30.800,00	25.200,00	20.600,00
Potim	34.411,15	29.484,63	25.884,82	23.035,39	18.298,45	14.632,34
Potirendaba	21.069,16	19.189,05	17.179,23	15.882,59	14.910,29	13.613,65
Pracinha	38.790,65	35.687,39	29.092,98	25.213,92	21.334,85	15.516,26
Pradópolis	77.602,49	70.075,04	55.330,57	40.586,10	36.861,18	29.488,94
Praia Grande	33.422,16	29.957,73	26.929,46	25.705,39	17.136,93	15.300,83
Pratânia	41.060,36	36.857,98	32.669,57	30.857,50	29.154,32	26.433,25
Presidente Alves	35.715,65	30.869,63	27.748,40	24.728,02	20.680,71	16.628,40
Presidente Bernardes	15.055,66	12.977,75	11.632,54	10.625,11	8.698,26	7.729,97
Presidente Epitácio	13.553,52	11.327,93	10.345,55	9.567,31	8.106,90	7.276,50
Presidente Prudente	15.378,46	13.443,37	12.239,43	11.317,33	9.775,40	8.572,43
Presidente Venceslau	17.692,38	15.499,91	13.856,91	12.472,43	11.037,24	9.458,97
Promissão	80.526,41	62.298,33	47.504,41	55.603,58	56.619,60	37.171,26
Quadra	42.267,15	38.991,62	36.171,59	35.087,20	26.970,87	22.488,95
Quatá	40.000,00	37.000,00	28.000,00	37.000,00	28.000,00	28.000,00
Queiroz	18.624,11	16.639,90	15.225,54	12.585,10	10.261,36	8.775,96
Queluz	74.898,95	60.506,13	51.318,32	42.697,10	37.519,27	24.638,97
Quintana	37.205,36	31.624,56	26.880,87	25.536,83	22.983,15	20.684,83
Rafard	26.508,93	15.018,69	12.783,64	11.629,91	8.355,12	6.199,60
Rancharia	33.449,93	26.409,07	23.190,06	20.951,10	16.263,58	13.266,92
Redenção da Serra	28.883,58	24.069,65	19.255,72	9.627,86	7.702,29	5.776,72
Regente Feijó	62.000,00	51.000,00	43.000,00	39.500,00	13.500,00	9.100,00
Reginópolis	51.062,89	46.418,14	40.629,63	38.750,99	33.947,90	23.747,40
Registro	77.236,47	52.846,01	40.650,77	32.520,62	24.390,46	16.260,31
Restinga	42.116,42	36.009,50	30.758,68	28.761,23	20.952,56	16.054,12
Ribeira	18.250,87	15.031,57	14.039,76	12.568,29	10.870,79	7.300,29
Ribeirão Bonito	59.842,47	49.429,62	39.948,16	34.514,82	27.730,43	19.390,31
Ribeirão Branco	36.103,76	27.023,11	22.537,50	22.537,50	11.304,85	10.254,00
Ribeirão Corrente	82.783,96	77.708,09	60.380,90	55.505,78	42.386,22	40.872,43
Ribeirão dos Índios	18.925,78	16.554,11	14.595,54	12.959,27	11.088,45	9.692,62
Ribeirão do Sul	45.758,18	37.063,95	29.611,61	28.037,59	22.726,61	14.656,84
Ribeirão Grande	47.596,22	41.218,14	34.562,96	30.950,99	24.414,56	15.947,40
Ribeirão Pires	116.901,47	88.379,00	69.556,38	61.304,32	52.059,33	41.160,53
Ribeirão Preto	50.507,04	45.643,21	42.193,58	38.971,93	36.809,53	21.879,65
Rifaina	47.102,58	39.653,60	33.426,04	27.016,99	23.441,96	19.479,70
Rincão	48.839,81	41.513,84	35.286,76	29.993,75	25.494,69	21.670,48
Rinópolis	21.900,00	19.500,00	17.300,00	15.350,00	11.350,00	8.400,00
Rio Claro	31.519,49	27.065,54	23.919,63	22.687,13	18.527,41	15.066,67
Rio das Pedras	120.234,80	98.379,00	82.889,71	67.970,99	55.392,66	37.827,19
Rio Grande da Serra	116.901,47	95.045,66	72.889,71	59.637,66	48.726,00	37.827,19
Riolândia	45.636,20	39.018,95	30.804,43	22.589,92	20.536,29	16.429,03
Riversul	50.121,60	46.989,00	42.812,20	35.502,80	31.326,00	20.884,00
Rosana	12.229,85	11.120,48	10.096,44	9.111,80	7.798,95	6.814,30
Roseira	93.568,14	75.045,66	56.223,05	47.970,99	42.059,33	27.827,19
Rubiácea	33.669,74	28.619,28	25.757,35	22.408,90	20.392,09	15.294,07
Rubinéia	46.756,06	42.080,45	37.404,85	32.729,24	28.053,64	25.715,83
Sabino	41.793,22	35.744,62	30.614,45	27.307,64	21.888,04	17.056,37
Sagres	17.887,34	15.949,72	13.845,25	11.808,22	8.926,98	7.950,25
Sales	42.245,71	36.875,42	32.450,50	28.602,19	22.989,56	18.568,81
Sales Oliveira	47.574,88	42.736,51	39.635,79	36.535,09	35.375,69	29.255,16
Salesópolis	99.040,00	74.280,00	57.773,33	49.520,00	49.520,00	41.266,67
Salmourão	17.887,34	15.949,72	13.778,59	12.141,55	9.926,98	8.283,59
Saltinho	39.795,61	34.577,79	31.720,37	28.502,41	24.779,76	19.486,07
Salto	78.627,33	68.798,92	58.970,50	58.970,50	58.970,50	54.056,29
Salto de Pirapora	86.250,63	71.176,47	62.552,58	49.601,60	37.747,37	25.149,66
Salto Grande	49.000,00	39.000,00	34.500,00	30.800,00	24.400,00	23.800,00
Sandovalina	27.000,00	24.000,00	18.000,00	18.000,00	10.500,00	8.000,00
Santa Adélia	52.064,21	46.857,79	42.172,01	35.846,21	31.544,66	25.866,62
Santa Albertina	44.671,48	38.194,11	30.153,25	22.112,38	20.102,17	16.081,73
Santa Bárbara d'Oeste	84.762,58	68.176,75	57.828,50	49.915,12	36.523,26	23.131,40
Santa Branca	37.331,13	34.164,60	28.748,28	24.998,62	17.915,63	12.499,31
Santa Clara d'Oeste	57.968,53	52.345,58	41.331,56	31.882,62	27.535,05	22.028,04
Santa Cruz da Conceição	40.731,76	33.356,74	29.601,07	26.607,07	22.126,89	18.341,80
Santa Cruz da Esperança	46.192,16	39.263,34	29.447,50	27.091,70	23.027,95	16.119,56
Santa Cruz das Palmeiras	47.780,14	42.038,06	35.914,22	29.956,21	25.657,71	17.767,62
Santa Cruz do Rio Pardo	52.939,35	42.945,39	36.086,49	33.798,97	22.108,60	14.487,26
Santa Ernestina	76.681,58	65.179,34	51.376,65	38.340,79	34.506,71	30.672,63
Santa Fé do Sul	55.326,50	47.304,15	34.345,38	27.386,62	24.896,92	19.917,54
Santa Gertrudes	40.150,24	33.140,97	28.559,70	25.376,10	18.730,47	16.599,61
Santa Isabel	126.901,47	105.045,66	89.556,38	84.637,66	78.726,00	54.493,86
Santa Lúcia	36.753,50	33.078,15	29.770,34	28.281,82	24.039,55	21.635,59
Santa Maria da Serra	39.966,76	33.865,17	28.352,81	24.391,11	19.864,98	16.034,83
Santa Mercedes	22.664,00	19.998,00	17.198,00	15.331,00	12.532,00	10.665,00
Santana da Ponte Pensa	47.404,07	44.085,79	37.472,92	35.974,00	28.059,72	19.080,61
Santana de Parnaíba	41.827,51	36.266,18	28.951,69	24.999,38	18.692,90	17.537,74
Santa Rita d'Oeste	54.788,07	46.843,80	36.981,95	27.120,09	24.645,63	19.723,70
Santa Rita do Passa Quatro	45.260,26	38.347,85	34.525,87	28.931,21	21.789,75	23.476,25
Santa Rosa de Viterbo	35.664,36	27.623,20	22.456,94	21.665,29	16.582,34	14.749,10
Santa Salete	53.108,50	47.797,65	43.017,89	42.587,71	37.051,30	24.083,35
Santo Anastácio	15.467,70	13.600,75	12.100,26	10.611,84	9.424,80	8.653,15
Santo André	38.901,64	32.201,28	26.094,64	23.126,11	17.019,47	16.425,75
Santo Antônio da Alegria	53.459,35	48.113,41	43.302,49	38.971,86	35.721,88	24.270,54
Santo Antônio de Posse	97.197,18	66.503,33	51.156,41	40.925,13	30.693,85	20.462,56
Santo Antônio do Aracanguá	36.063,75	32.565,57	25.713,45	18.861,35	17.130,28	12.000,30
Santo Antônio do Jardim	52.187,32	47.316,66	40.277,06	35.308,22	25.736,67	18.518,36
Santo Antônio do Pinhal	48.172,77	32.107,91	24.836,31	23.086,38	17.814,79	14.785,16
Santo Expedito	13.910,26	12.471,57	10.560,44	9.532,12	8.027,28	6.914,58
Santópolis do Aguapeí	40.133,65	37.988,42	35.989,03	21.993,29	19.993,90	15.995,12
Santos	36.277,42	30.985,33	24.524,28	22.156,46	15.821,18	14.829,31
São Bento do Sapucaí	46.506,10	29.024,65	23.086,38	20.544,89	15.451,83	13.701,90
São Bernardo do Campo	35.876,59	32.201,28	28.526,01	27.338,58	18.263,41	16.425,75
São Caetano do Sul	35.881,68	31.607,46	27.338,47	24.907,21	17.613,11	16.425,75
São Carlos	36.090,45	31.398,69	27.789,65	24.902,41	21.293,37	18.406,13
São Francisco	42.022,52	36.771,30	32.698,20	29.822,78	24.822,23	19.893,31
São João da Boa Vista	45.895,93	35.274,19	30.572,73	24.079,88	18.358,94	13.662,20
São João das Duas Pontes	41.035,74	36.932,17	32.869,63	33.289,41	28.296,00	24.051,60
São João de Iracema	37.689,76	33.920,78	28.154,25	28.312,15	25.480,94	22.932,84
São João do Pau d'Alho	23.296,73	20.125,27	18.560,46	17.380,93	15.006,19	12.554,75
São Joaquim da Barra	54.600,00	50.000,00	42.300,00	37.300,00	35.700,00	26.600,00
São José da Bela Vista	100.047,54	77.871,06	69.727,05	50.461,92	32.846,86	27.269,87
São José do Barreiro	20.753,00	17.333,82	14.279,09	13.443,36	12.123,06	9.104,60
São José do Rio Pardo	31.393,89	27.631,24	22.598,98	22.598,98	22.598,98	15.073,69
São José do Rio Preto	33.149,93	30.242,41	27.190,06	25.284,44	20.796,92	15.266,92
São José dos Campos	49.925,91	41.605,49	32.785,73	29.247,21	24.563,38	17.759,74
São Lourenço da Serra	46.336,93	40.578,15	34.819,36	31.939,97	20.422,41	11.784,23
São Luiz do Paraitinga	36.863,87	32.178,95	28.242,26	25.539,16	21.710,74	18.585,76
São Manuel	65.388,38	57.909,65	50.227,62	50.108,82	45.471,61	37.481,10
São Miguel Arcanjo	34.717,92	29.479,27	25.657,48	23.740,61	20.073,56	17.311,43
São Paulo	45.137,58	39.030,18	33.705,26	29.487,34	16.833,55	15.650,24
São Pedro	114.349,62	78.239,21	60.184,01	48.147,21	36.110,41	24.073,60
São Pedro do Turvo	52.992,67	51.782,83	39.657,81	32.678,90	26.998,12	17.115,23
São Roque	61.811,72	55.115,90	48.746,73	47.628,50	32.763,15	21.104,06
São Sebastião	33.624,94	29.681,65	25.677,23	23.537,46	16.506,79	15.284,07
São Sebastião da Grama	83.672,62	68.426,57	59.361,94	51.068,59	35.417,95	22.595,20
São Simão	35.166,97	31.038,69	27.020,30	25.296,76	17.575,96	16.508,78
São Vicente	35.539,47	30.498,11	27.297,46	22.835,38	16.744,87	14.837,91
Sarapuí	44.218,31	39.312,85	34.622,32	30.056,65	25.258,65	16.554,39
Sarutaiá	42.713,33	38.740,00	32.780,00	32.780,00	27.813,33	19.866,67
Sebastianópolis do Sul	35.800,00	34.400,00	32.200,00	28.200,00	27.200,00	25.000,00
Serra Azul	48.361,78	43.525,60	36.271,33	31.435,15	26.598,97	21.762,80
Serrana	42.791,48	36.713,43	32.892,42	29.852,67	22.906,88	18.225,81
Serra Negra	66.922,48	58.737,13	51.600,49	46.673,68	41.161,40	30.095,45
Sertãozinho	55.531,85	50.136,44	43.960,53	41.771,29	39.327,23	31.151,41
Sete Barras	24.800,21	17.952,39	14.016,24	12.589,93	11.589,84	8.893,85
Severínia	48.443,81	43.061,16	34.987,19	26.913,23	23.145,37	18.839,26
Silveiras	39.779,75	27.751,48	17.450,08	16.847,66	12.433,93	8.357,57
Socorro	59.842,47	46.762,96	38.281,49	33.514,82	26.730,43	21.056,97
Sorocaba	67.624,09	60.494,41	52.500,49	45.963,13	36.996,27	26.281,15
Sud Mennucci	43.820,87	37.466,84	29.579,09	21.691,33	19.719,39	15.775,51
Sumaré	76.793,83	72.180,27	61.724,40	55.434,44	47.266,91	33.241,48
Suzanápolis	30.578,51	26.859,50				24.793,38
Suzano	76.068,51	61.724,86	54.553,04	47.381,22	36.876,06	22.027,27
Tabapuã	78.402,56	66.642,18	56.645,85	48.148,97	38.519,18	25.037,47
Tabatinga	51.600,00	42.650,00	34.243,27	28.200,00	26.864,11	20.900,00
Taboão da Serra	40.368,19	35.034,76	28.495,17	23.745,97	17.828,35	16.037,95
Taciba	28.500,00	25.200,00	19.700,00	23.000,00	12.000,00	9.200,00
Taguaí	101.629,13	83.359,36	69.128,47	61.855,61	52.648,82	39.786,05
Taiaçu	43.870,46	37.848,53	32.203,96	28.964,11	23.455,25	16.943,19
Taiúva	49.438,47	42.944,88	37.078,14	34.181,94	27.379,01	18.002,42
Tambaú	14.623,60	13.113,30	12.358,15	11.514,52	10.759,37	10.337,55
Tanabi	43.942,62	37.074,81	30.113,35	22.908,32	15.760,11	8.764,05
Tapiraí	47.533,85	42.148,98	34.442,55	27.420,29	21.498,75	14.863,51
Tapiratiba	61.002,09	49.204,62	40.452,07	35.668,93	28.192,15	19.890,25
Taquaral	38.214,30	33.705,71	29.129,49	24.055,03	19.278,04	14.671,47
Taquaritinga	69.368,41	62.903,21	55.690,43	36.700,15	22.943,21	15.732,42
Taquarituba	75.829,43	61.663,45	56.247,13	47.914,25	42.497,93	29.831,82
Taquarivaí	80.000,00	72.000,00	58.000,00	51.000,00	42.000,00	25.000,00
Tarabai	45.370,46	36.108,53	31.027,29	28.162,45	22.993,58	18.339,86
Tarumã	69.126,00	62.213,40	47.699,06	42.194,44	36.436,10	27.678,55
Tatuí	51.219,60	45.561,27	39.902,95	35.212,59	31.245,30	22.098,49
Taubaté	68.672,62	58.426,57	49.361,94	44.401,93	35.417,95	25.928,53
Tejupá	53.503,71	34.094,78	30.030,54	27.492,60	23.926,34	18.390,47
Teodoro Sampaio	57.982,45	39.672,20	30.517,08	24.413,66	18.310,25	12.206,83
Terra Roxa	84.000,00	72.000,00	72.000,00	72.000,00	72.000,00	72.000,00
Tietê	32.737,82	30.430,52	26.636,24	24.893,35	23.406,37	17.638,11
Timburi	50.853,23	45.920,47	36.258,35	26.596,24	24.155,28	19.324,23
Torre de Pedra	32.698,60	30.576,47	25.255,35	21.898,82	18.883,70	14.939,42
Torrinha	35.942,68	31.270,13	27.675,86	24.800,45	21.206,18	18.330,76
Trabiju	35.289,63	31.760,67	26.467,22	24.702,74	22.232,46	19.762,19
Tremembé	43.854,87	29.405,79	22.025,89	18.973,74	15.375,90	13.270,35
Três Fronteiras	43.821,23	37.467,15	29.579,33	24.101,67	20.376,87	15.775,64
Tuiuti	54.242,50	45.350,25	34.144,92	33.212,17	29.680,00	19.537,93
Tupã	24.655,47	22.057,97	20.177,38	16.966,87	14.244,69	12.717,36
Tupi Paulista	26.753,77	21.135,48	18.599,22	17.855,25	15.534,07	13.048,62
Turiúba	50.262,89	43.395,91	38.313,71	33.496,77	25.971,79	17.800,48
Turmalina	58.074,63	49.944,18	48.945,30	41.603,50	40.979,45	30.734,59
Ubarana	51.527,61	43.800,00	41.222,00	36.100,00	32.400,00	21.458,00
Ubatuba	76.465,61	65.255,76	55.920,73	41.982,46	27.022,95	16.418,02
Ubirajara	51.617,86	50.507,80	46.067,56	43.847,43	34.996,94	31.081,72
Uchoa	60.000,00	35.038,29	27.960,44	27.060,84	20.058,58	18.349,76
União Paulista	27.304,20	24.573,78	21.843,36	20.478,15	18.020,77	17.201,64
Urânia	57.668,75	47.537,96	38.785,40	33.002,26	27.192,15	19.890,25
Uru	53.824,36	46.160,95	37.878,54	33.829,59	29.055,37	21.058,74
Urupês	58.956,27	49.917,89	41.966,26	27.681,27	20.438,82	11.356,62
Valentim Gentil	33.729,62	32.043,14	28.512,14	29.624,19	22.810,63	19.617,14
Valinhos	182.157,04	172.632,26	163.583,74	159.297,62	149.058,44	142.152,60
Valparaíso	48.884,78	41.796,49	32.997,23	29.917,49	21.998,15	17.158,56
Vargem	54.186,11	49.072,06	43.958,01	42.579,06	38.177,30	26.570,25
Vargem Grande do Sul	74.589,15	54.737,13	42.267,16	37.340,35	28.494,73	20.762,11
Vargem Grande Paulista	45.151,82	39.764,33	34.226,97	28.173,61	20.997,79	18.936,16
Várzea Paulista	72.948,17	64.679,66	56.898,87	53.189,01	41.249,58	29.023,47
Vera Cruz	50.851,00	45.765,90	43.223,35	40.680,80	35.595,70	27.968,05
Vinhedo	182.157,04	172.632,26	163.583,74	159.297,62	149.058,44	142.152,60
Viradouro	77.012,08	73.161,47	57.759,06	42.356,64	38.506,04	30.804,83
Vista Alegre do Alto	39.763,15	35.123,25	30.792,45	27.968,48	24.955,16	21.821,07
Vitória Brasil	39.295,01	34.545,08	31.279,56	28.329,55	23.543,69	18.949,35
Votorantim	67.454,39	60.093,19	47.732,00	44.051,40	36.595,06	22.821,76
Votuporanga	15.669,72	13.881,50	12.774,82	12.093,29	10.924,51	8.516,85
Zacarias	49.662,89	42.461,77	33.522,45	22.348,30	17.878,64	14.253,25

Valores em R$ por hectare. Deslize a tabela para os lados para ver os seis tipos de terra.

Fonte: Receita Federal, Valores de Terra Nua, exercício 2026. Valores em R$ por hectare. Calcular o ITR.