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São Paulo · 84,280 residents · Mayor elected in 2024: Reinaldo Moreira Filho · 12 town councillors

São Sebastião

R$ 1,6 bi paid in 2025.

R$ 18.760 per resident · Towns of the same size: R$ 5.203

Spending by function

Click a function to see its sub-functions and the previous years

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-E), spending paid.

Suppliers and recipients

The same R$ 1,6 bi, by type of spending.

  • Staff49%R$ 779 mi

    Pay and charges of active staff, retirees and pensioners.

  • Services, purchases and transfers47%R$ 736 mi

    Contracted companies, supplies, transfers to organisations and consortia. See the contracts ↓

  • Debt interest and repayment3%R$ 45,4 mi
  • Works and equipment1%R$ 20,0 mi

    Building, renovation, equipment purchases.

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-D), spending paid by type.

Click a supplier to see its contracts

95 suppliers · R$ 215 mi in 125 contracts · All contracts and suppliers

Why this total differs from the spending paid

A contract's value is the total signed, often over several years, not what was paid in the year. What is paid in a year also comes from older contracts and from purchases without a published contract.

The total value of each company's or organisation's contracts with the town, published on the PNCP since 2026. Private individuals are not named.

Investment

R$ 20,0 mi invested in 2025 in works, facilities and equipment (1% of spending paid), or R$ 237 per resident.

  • 2017R$ 12,1 mi
  • 2018R$ 34,4 mi
  • 2019R$ 37,7 mi
  • 2020R$ 39,6 mi
  • 2021R$ 33,6 mi
  • 2022R$ 45,3 mi
  • 2023R$ 146 mi
  • 2024R$ 274 mi
  • 2025R$ 20,0 mi

Source: SICONFI, the town's accounts (DCA, Annex I-D), investment paid.

Revenue and borrowing

Revenue: R$ 1,9 bi · spending paid: R$ 1,6 bi.

Revenue by source

  • Current transfers39%R$ 754 mi

    From the federal government and the state: FPM, ICMS, SUS, FUNDEB and others.

  • Taxes and fees27%R$ 525 mi

    ISS, IPTU, ITBI, income tax withheld and local fees.

  • Other current revenue20%R$ 376 mi
  • Property income9%R$ 179 mi
  • Contributions3%R$ 57,2 mi
  • Fees for services2%R$ 38,2 mi

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-C), revenue collected, net of deductions (R$ 37,1 mi withheld for FUNDEB).

Debt and taxes

R$ 126 mi of debt on the 2025 balance sheet (loans and financing)

R$ 1.496 per resident · Towns of the same size with loans: R$ 320

R$ 45,4 mi paid in interest and repayments in 2025

R$ 42,3 mi in 2017

R$ 408 mi of local taxes collected in 2025

R$ 4.846 per resident · Towns of the same size: R$ 572

ISS (services) R$ 134 mi · IPTU (property) R$ 233 mi · ITBI (property sales) R$ 41,8 mi

R$ 217 mi in 2017

2025 accounts filed with the National Treasury (SICONFI): balance sheet and revenue. Per resident: the amount divided by the population (IBGE — estimativas de população). “Towns of the same size”: the median per resident of the towns of 50,000 to 100,000 residents that report the figure for 2025.

Understanding these figures

Paid, committed, carried over: what is the difference?

Committed (empenhado) is what the town set aside for an expense; paid is what left its accounts in the year. The difference, the restos a pagar, carries over to the next year. This page counts what was paid.

How is the comparison with towns of the same size made?

The 339 towns of 50,000 to 100,000 residents with accounts filed for 2025 are ranked from lowest to highest per resident; the one in the middle is the median. Being above or below says nothing about good or bad: it depends on the area, the residents and the services each town runs.

Revenue and spending: what compares?

In 2025 the município collected R$ 1,9 bi (revenue realised, net of deductions, above all R$ 37,1 mi withheld for FUNDEB) and paid R$ 1,6 bi. Both sides come from the same annual return (DCA); the gap is not a profit: unpaid commitments, borrowing and the previous year’s cash all sit in it.

Where do these numbers come from?

From the annual accounts (DCA) every município files with the National Treasury on SICONFI, function by function. Population comes from IBGE — estimativas de população.

The contracts come from the PNCP, the national procurement portal, where Law 14.133 has every public unit publish its contracts since 2024. We read the publications since 2026: what a unit did not publish does not appear.

The mayor comes from the municipal election results of the Superior Electoral Court (TSE).

Elected officials and staff of São Sebastião: to report a figure to correct or add context, write to Qipu.

Compare with São Roque

Page published by Qipu, independent of the town · Sources and method

Source: SICONFI, National Treasury (DCA, Annexes I-C and I-E), spending paid excluding intra-budget transfers and net revenue realised; population IBGE — estimativas de população. Source: PNCP, Brazil's national public procurement portal. The method · See the source