Comunicado DICAR nº 48, de 01.07.2025
- DOE SP de 02.07.2025
-

A Diretora de Cobrança e Arrecadação, considerando o disposto no artigo 1º da Lei nº 10.175, de 30.12.1998, e no artigo 96, I da Lei nº 6.374/1989, com a redação dada pela Lei nº 17.784/2023, de 02.10.2023, divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis aos débitos de ICMS, anexa a este Comunicado.

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA - ICMS - APLICÁVEIS ATÉ 31.07.2025, ANEXA AO COMUNICADO DICAR-48/2025

Fatores para vencimentos anteriores a 22.12.2009

MÊS/ANO DO VENCIMENTO199819992000200120022003200420052006200720082009
JANEIRO4,20914,07733,85433,69433,53093,34993,14532,99282,81672,67882,55802,4324
FEVEREIRO4,19914,05353,83983,68413,51843,33163,13452,98062,80522,66882,54802,4224
MARÇO4,18914,02023,82533,67153,50473,31383,12072,96532,79102,65832,53802,4124
ABRIL4,17913,99673,81233,65963,48993,29513,10892,95122,78022,64832,52802,4024
MAIO4,16913,97653,79743,64623,47583,27543,09662,93622,76742,63802,51802,3924
JUNHO4,15913,95983,78353,63353,46253,25683,08432,92032,75562,62802,50802,3824
JULHO4,14913,94323,77043,61853,44713,23603,07142,90522,74392,61802,49732,3724
AGOSTO4,13913,92753,75633,60253,43273,21833,05852,88862,73132,60802,48712,3624
SETEMBRO4,12913,91263,74413,58933,41893,20153,04602,87362,72072,59802,47612,3524
OUTUBRO4,11913,89883,73123,57403,40243,18513,03392,85952,70982,58802,46432,3424
NOVEMBRO4,10913,88493,71903,56013,38703,17173,02142,84572,69962,57802,45412,3324
DEZEMBRO4,09913,86893,70703,54623,36963,15803,00662,83102,68962,56802,44292,3224

Fatores para vencimentos de 22.12.2009 até 31.10.2017:

MÊS/DIA12345678910111213141516171819202122232425262728293031
dez/092,31242,31112,3098feriadosáb.dom.2,30462,30332,3020feriado
jan/10feriadosáb.dom.2,29552,29422,29292,29162,2903sáb.dom.2,28732,28632,28532,28432,2833sáb.dom.2,28032,27932,27832,27732,2763sáb.dom.2,27332,27232,27132,27032,2693sáb.dom.
fev/102,26632,26532,26432,26332,2623sáb.dom.2,25932,25832,25732,25632,2553sáb.dom.feriadoferiado2,25032,24932,2483sáb.dom.2,24532,24432,24332,24232,2413sáb.dom.
mar/102,23832,23732,23632,23532,2343sáb.dom.2,23132,23032,22932,22832,2273sáb.dom.2,22432,22332,22232,22132,2203sáb.dom.2,21732,21632,21532,21432,2133sáb.dom.2,21032,20932,2083
abr/102,2073feriadosáb.dom.2,20332,20232,20132,20032,1993sáb.dom.2,19632,19532,19432,19332,1923sáb.dom.2,18932,1883feriado2,18632,1853sáb.dom.2,18232,18132,18032,17932,1783
mai/10feriadodom.2,17532,17432,17332,17232,1713sáb.dom.2,16832,16732,16632,16532,1643sáb.dom.2,16132,16032,15932,15832,1573sáb.dom.2,15432,15332,15232,15132,1503sáb.dom.2,1473
jun/102,14632,1453feriado2,1433sáb.dom.2,14032,13932,13832,13732,1363sáb.dom.2,13332,13232,13132,13032,1293sáb.dom.2,12632,12532,12432,12332,1223sáb.dom.2,11932,11832,1173
jul/102,11632,1153sáb.dom.2,11232,11132,11032,1093feriadosáb.dom.2,10532,10432,10332,10232,1013sáb.dom.2,09832,09732,09632,09532,0943sáb.dom.2,09132,09032,08932,08832,0873sáb.
ago/10dom.2,08432,08332,08232,08132,0803sáb.dom.2,07732,07632,07532,07432,0733sáb.dom.2,07032,06932,06832,06732,0663sáb.dom.2,06332,06232,06132,06032,0593sáb.dom.2,05632,0553
set/102,05432,05332,0523sáb.dom.2,0493feriado2,04732,04632,0453sáb.dom.2,04232,04132,04032,03932,0383sáb.dom.2,03532,03432,03332,03232,0313sáb.dom.2,02832,02732,02632,0253
out/102,0243sáb.dom.2,02132,02032,01932,01832,0173sáb.dom.2,0143feriado2,01232,01132,0103sáb.dom.2,00732,00632,00532,00432,0033sáb.dom.2,00031,99931,99831,99731,9963sáb.dom.
nov/101,9933feriado1,99131,99031,9893sáb.dom.1,98631,98531,98431,98331,9823sáb.dom.feriado1,97831,97731,97631,9753sáb.dom.1,97231,97131,97031,96931,9683sáb.dom.1,96531,9643
dez/101,96331,96231,9613sáb.dom.1,95831,95731,95631,95531,9543sáb.dom.1,95131,95031,94931,94831,9473sáb.dom.1,94431,94331,94231,94131,9403feriadodom.1,93731,93631,93531,9343feriado
jan/11feriadodom.1,93031,92931,92831,92731,9263sáb.dom.1,92331,92231,92131,92031,9193sáb.dom.1,91631,91531,91431,91331,9123sáb.dom.1,90931,90831,90731,90631,9053sáb.dom.1,9023
fev/111,90131,90031,89931,8983sáb.dom.1,89531,89431,89331,89231,8913sáb.dom.1,88831,88731,88631,88531,8843sáb.dom.1,88131,88031,87931,87831,8773sáb.dom.1,8743
mar/111,87331,87231,87131,8703sáb.dom.feriadoferiado1,86531,86431,8633sáb.dom.1,86031,85931,85831,85731,8563sáb.dom.1,85331,85231,85131,85031,8493sáb.dom.1,84631,84531,84431,8433
abr/111,8423sáb.dom.1,83931,83831,83731,83631,8353sáb.dom.1,83231,83131,83031,82931,8283sáb.dom.1,82531,82431,8233feriadoferiadosáb.dom.1,81831,81731,81631,81531,8143sáb.
mai/11feriado1,81111,81001,80891,80781,8067sáb.dom.1,80341,80231,80121,80011,7990sáb.dom.1,79571,79461,79351,79241,7913sáb.dom.1,78801,78691,78581,78471,7836sáb.dom.1,78031,7792
jun/111,77811,77701,7759sáb.dom.1,77261,77151,77041,76931,7682sáb.dom.1,76491,76381,76271,76161,7605sáb.dom.1,75721,75611,7550feriado1,7528sáb.dom.1,74951,74841,74731,7462
jul/111,7451sáb.dom.1,74181,74071,73961,73851,7374feriadodom.1,73411,73301,73191,73081,7297sáb.dom.1,72641,72531,72421,72311,7220sáb.dom.1,71871,71761,71651,71541,7143sáb.dom.
ago/111,711 11,710 11,709 11,708 11,707 1sáb.dom.1,704 11,703 11,702 11,701 11,700 1sáb.dom.1,697 11,696 11,695 11,694 11,693 1sáb.dom.1,690 11,689 11,688 11,687 11,686 1sáb.dom.1,683 11,682 11,681 1
set/111,68011,6791sáb.dom.1,67611,6751feriado1,67311,6721sáb.dom.1,66911,66811,66711,66611,6651sáb.dom.1,66211,66111,66011,65911,6581sáb.dom.1,65511,65411,65311,65211,6511
out/11sáb.dom.1,64811,64711,64611,64511,6441sáb.dom.1,64111,6401feriado1,63811,6371sáb.dom.1,63411,63311,63211,63111,6301sáb.dom.1,62711,62611,62511,62411,6231sáb.dom.1,6201
nov/111,6191feriado1,61711,6161sáb.dom.1,61311,61211,61111,61011,6091sáb.dom.1,6061feriado1,60411,60311,6021sáb.dom.1,59911,59811,59711,59611,5951sáb.dom.1,59211,59111,5901
dez/111,58911,5881sáb.dom.1,58511,58411,58311,58211,5811sáb.dom.1,57811,57711,57611,57511,5741sáb.dom.1,57111,57011,56911,56811,5671sáb.feriado1,56411,56311,56211,5611feriadosáb.
jan/12feriado1,55711,55611,55511,55411,5531sáb.dom.1,55011,54911,54811,54711,5461sáb.dom.1,54311,54211,54111,54011,5391sáb.dom.1,53611,53511,53411,53311,5321sáb.dom.1,52911,5281
fev/121,52711,52611,5251sáb.dom.1,52211,52111,52011,51911,5181sáb.dom.1,51511,51411,51311,51211,5111sáb.dom.feriadoferiado1,50611,50511,5041sáb.dom.1,50111,50011,4991
mar/121,49821,4973sáb.dom.1,49461,49371,49281,49191,4910sáb.dom.1,48831,48741,48651,48561,4847sáb.dom.1,48201,48111,48021,47931,4784sáb.dom.1,47571,47481,47391,47301,4721sáb.
abr/12dom.1,46921,46821,46721,4662feriadosáb.dom.1,46221,46121,46021,45921,4582sáb.dom.1,45521,45421,45321,45221,4512feriadodom.1,44821,44721,44621,44521,4442sáb.dom.1,4412
mai/12feriado1,44041,44001,4396sáb.dom.1,43841,43801,43761,43721,4368sáb.dom.1,43561,43521,43481,43441,4340sáb.dom.1,43281,43241,43201,43161,4312sáb.dom.1,43001,42961,42921,4288
jun/121,4285sáb.dom.1,42761,42731,4270feriado1,4264sáb.dom.1,42551,42521,42491,42461,4243sáb.dom.1,42341,42311,42281,42251,4222sáb.dom.1,42131,42101,42071,42041,4201sáb.
jul/12dom.1,41921,41891,41861,41831,4180sáb.dom.feriado1,41681,41651,41621,4159sáb.dom.1,41501,41471,41441,41411,4138sáb.dom.1,41291,41261,41231,41201,4117sáb.dom.1,41081,4105
ago/121,41021,40991,4096sáb.dom.1,40871,40841,40811,40781,4075sáb.dom.1,40661,40631,40601,40571,4054sáb.dom.1,40451,40421,40391,40361,4033sáb.dom.1,40241,40211,40181,40151,4012
set/12sáb.dom.1,40031,40001,39971,3994feriadosáb.dom.1,39821,39791,39761,39731,3970sáb.dom.1,39611,39581,39551,39521,3949sáb.dom.1,39401,39371,39341,39311,3928sáb.dom.
out/121,39191,39161,39131,39101,3907sáb.dom.1,38981,38951,38921,3889feriadosáb.dom.1,38771,38741,38711,38681,3865sáb.dom.1,38561,38531,38501,38471,3844sáb.dom.1,38351,38321,3829
nov/121,38 26feria dosáb.dom .1,38 141,38 111,38 081,38 051,38 02sáb.dom .1,37 931,37 901,37 87feria do1,37 81sáb.dom .1,37 721,37 691,37 661,37 631,37 60sáb.dom .1,37 511,37 481,37 451,37 421,37 39
dez/12sáb.dom.1,37301,37271,37241,37211,3718sáb.dom.1,37091,37061,37031,37001,3697sáb.dom.1,36881,36851,36821,36791,3676sáb.dom.1,3667feriado1,36611,36581,3655sáb.dom.feriado
jan/13feriado1,36401,36371,3634sáb.dom.1,36251,36221,36191,36161,3613sáb.dom.1,36041,36011,35981,35951,3592sáb.dom.1,35831,35801,35771,35741,3571sáb.dom.1,35621,35591,35561,3553
fev/131,3550sáb.dom.1,35411,35381,35351,35321,3529sáb.dom.feriadoferiado1,35141,35111,3508sáb.dom.1,34991,34961,34931,34901,3487sáb.dom.1,34781,34751,34721,3469
mar/131,3466sáb.dom.1,34571,34541,34511,34481,3445sáb.dom.1,34361,34331,34301,34271,3424sáb.dom.1,34151,34121,34091,34061,3403sáb.dom.1,33941,33911,33881,3385feriadosáb.dom.
abr/131,33731,33701,33671,33641,3361sáb.dom.1,33521,33491,33461,33431,3340sáb.dom.1,33311,33281,33251,33221,3319sáb.feriado1,33101,33071,33041,33011,3298sáb.dom.1,32891,3286
mai/13feriado1,32801,3277sáb.dom.1,32681,32651,32621,32591,3256sáb.dom.1,32471,32441,32411,32381,3235sáb.dom.1,32261,32231,32201,32171,3214sáb.dom.1,32051,32021,3199feriado1,3193
jun/13sáb.dom.1,31841,31811,31781,31751,3172sáb.dom.1,31631,31601,31571,31541,3151sáb.dom.1,31421,31391,31361,31331,3130sáb.dom.1,31211,31181,31151,31121,3109sáb.dom.
jul/131,31001,30971,30941,30911,3088sáb.dom.1,3079feriado1,30731,30701,3067sáb.dom.1,30581,30551,30521,30491,3046sáb.dom.1,30371,30341,30311,30281,3025sáb.dom.1,30161,30131,3010
ago/131,30071,3004sáb.dom.1,29951,29921,29891,29861,2983sáb.dom.1,29741,29711,29681,29651,2962sáb.dom.1,29531,29501,29471,29441,2941sáb.dom.1,29321,29291,29261,29231,2920sáb.
set/13dom.1,29111,29081,29051,29021,2899sáb.dom.1,28901,28871,28841,28811,2878sáb.dom.1,28691,28661,28631,28601,2857sáb.dom.1,28481,28451,28421,28391,2836sáb.dom.1,2827
out/131,28241,28211,28181,2815sáb.dom.1,28061,28031,28001,27971,2794sáb.dom.1,27851,27821,27791,27761,2773sáb.dom.1,27641,27611,27581,27551,2752sáb.dom.1,27431,27401,27371,2734
nov/131,2731feriadodom.1,27221,27191,27161,27131,2710sáb.dom.1,27011,26981,26951,2692feriadosáb.dom.1,26801,26771,26741,26711,2668sáb.dom.1,26591,26561,26531,26501,2647sáb.
dez/13dom.1,26381,26351,26321,26291,2626sáb.dom.1,26171,26141,26111,26081,2605sáb.dom.1,25961,25931,25901,25871,2584sáb.dom.1,25751,2572feriado1,25661,2563sáb.dom.1,2554feriado
jan/14feriado1,25431,2539sáb.dom.1,25271,25231,25191,25151,2511sáb.dom.1,24991,24951,24911,24871,2483sáb.dom.1,24711,24671,24631,24591,2455sáb.dom.1,24431,24391,24351,24311,2427
fev/ 14sáb.do m.1,2 4151,2 4111,2 4071,2 4031,2 399sáb.do m.1,2 3871,2 3831,2 3791,2 3751,2 371sáb.do m.1,2 3591,2 3551,2 3511,2 3471,2 343sáb.do m.1,2 3311,2 3271,2 3231,2 3191,2 315
mar/14sáb.dom.feriadoferiado1,22951,22911,2287sáb.dom.1,22751,22711,22671,22631,2259sáb.dom.1,22471,22431,22391,22351,2231sáb.dom.1,22191,22151,22111,22071,2203sáb.dom.1,2191
abr/141,21871,21831,21791,2175sáb.dom.1,21631,21591,21551,21511,2147sáb.dom.1,21351,21311,21271,2123feriadosáb.dom.feriado1,21031,20991,20951,2091sáb.dom.1,20791,20751,2071
mai/14feriado1,2063sáb.dom.1,20511,20471,20431,20391,2035sáb.dom.1,20231,20191,20151,20111,2007sáb.dom.1,19951,19911,19871,19831,1979sáb.dom.1,19671,19631,19591,19551,1951sáb.
jun/14dom.1,19391,19351,19311,19271,1923sáb.dom.1,19111,19071,19031,18991,1895sáb.dom.1,18831,18791,1875feriado1,1867sáb.dom.1,18551,18511,18471,18431,1839sáb.dom.1,1827
jul/141,18231,18191,18151,1811sáb.dom.1,17991,1795feriado1,17871,1783sáb.dom.1,17711,17671,17631,17591,1755sáb.dom.1,17431,17391,17351,17311,1727sáb.dom.1,17151,17111,17071,1703
ago/141,1699sáb.dom.1,16871,16831,16791,16751,1671sáb.dom.1,16591,16551,16511,16471,1643sáb.dom.1,16311,16271,16231,16191,1615sáb.dom.1,16031,15991,15951,15911,1587sáb.dom.
set/141,15751,15711,15671,15631,1559sáb.feriado1,15471,15431,15391,15351,1531sáb.dom.1,15191,15151,15111,15071,1503sáb.dom.1,14911,14871,14831,14791,1475sáb.dom.1,14631,1459
out/141,14551,14511,1447sáb.dom.1,14351,14311,14271,14231,1419sáb.feriado1,14071,14031,13991,13951,1391sáb.dom.1,13791,13751,13711,13671,1363sáb.dom.1,13511,13471,13431,13391,1335
nov/14sáb.feriado1,13231,13191,13151,13111,1307sáb.dom.1,12951,12911,12871,12831,1279feriadodom.1,12671,12631,12591,12551,1251sáb.dom.1,12391,12351,12311,12271,1223sáb.dom.
dez/141,12111,12071,12031,11991,1195sáb.dom.1,11831,11791,11751,11711,1167sáb.dom.1,11551,11511,11471,11431,1139sáb.dom.1,11271,11231,1119feriado1,1111sáb.dom.1,10991,1095feriado
jan/15feriado1,1083sáb.dom.1,10711,10671,10631,10591,1055sáb.dom.1,10431,10391,10351,10311,1027sáb.dom.1,10151,10111,10071,10031,0999sáb.dom.1,09871,09831,09791,09751,0971sáb.
fev/15dom.1,09591,09551,09511,09471,0943sáb.dom.1,09311,09271,09231,09191,0915sáb.dom.feriadoferiado1,08951,08911,0887sáb.dom.1,08751,08711,08671,08631,0859sáb.
mar/15dom.1,08471,08431,08391,08351,0831sáb.dom.1,08191,08151,08111,08071,0803sáb.dom.1,07911,07871,07831,07791,0775sáb.dom.1,07631,07591,07551,07511,0747sáb.dom.1,07351,0731
abr/151,07271,0723feriadosáb.dom.1,07071,07031,06991,06951,0691sáb.dom.1,06791,06751,06711,06671,0663sáb.dom.1,0651feriado1,06431,06391,0635sáb.dom.1,06231,06191,06151,0611
m ai/15fe riadosá b.d om.1, 05951, 05911, 05871, 05831, 0579sá b.d om.1, 05671, 05631, 05591, 05551, 0551sá b.d om.1, 05391, 05351, 05311, 05271, 0523sá b.d om.1, 05111, 05071, 05031, 04991, 0495sá b.d om.
jun/151,04831,04791,0475feriado1,0467sáb.dom.1,04551,04511,04471,04431,0439sáb.dom.1,04271,04231,04191,04151,0411sáb.dom.1,03991,03951,03911,03871,0383sáb.dom.1,03711,0367
jul/151,03621,03571,0352sáb.dom.1,03371,03321,0327feriado1,0317sáb.dom.1,03021,02971,02921,02871,0282sáb.dom.1,02671,02621,02571,02521,0247sáb.dom.1,02321,02271,02221,02171,0212
ago/15sáb.dom.1,01971,01921,01871,01821,0177sáb.dom.1,01621,01571,01521,01471,0142sáb.dom.1,01271,01221,01171,01121,0107sáb.dom.1,00921,00871,00821,00771,0072sáb.dom.1,0057
set/151,00521,00471,00421,0037sáb.dom.feriado1,00171,00121,00071,0002sáb.dom.0,99870,99820,99770,99720,9967sáb.dom.0,99520,99470,99420,99370,9932sáb.dom.0,99170,99120,9907
out/150,99020,9897sáb.dom.0,98820,98770,98720,98670,9862sáb.dom.feriado0,98420,98370,98320,9827sáb.dom.0,98120,98070,98020,97970,9792sáb.dom.0,97770,97720,97670,97620,9757sáb.
nov/15dom.feriado0,97370,97320,97270,9722sáb.dom.0,97070,97020,96970,96920,9687sáb.feriado0,96720,96670,96620,96570,9652sáb.dom.0,96370,96320,96270,96220,9617sáb.dom.0,9602
dez/150,95970,95920,95870,9582sáb.dom.0,95670,95620,95570,95520,9547sáb.dom.0,95320,95270,95220,95170,9512sáb.dom.0,94970,94920,94870,9482feriadosáb.dom.0,94620,94570,9452feriado
jan/16feriadosáb.dom.0,94270,94220,94170,94120,9407sáb.dom.0,93920,93870,93820,93770,9372sáb.dom.0,93570,93520,93470,93420,9337sáb.dom.0,93220,93170,93120,93070,9302sáb.dom.
fev/160,92870,92820,92770,92720,9267sáb.dom.feriadoferiado0,92420,92370,9232sáb.dom.0,92170,92120,92070,92020,9197sáb.dom.0,91820,91770,91720,91670,9162sáb.dom.0,9147
mar/160,91420,91370,91320,9127sáb.dom.0,91120,91070,91020,90970,9092sáb.dom.0,90770,90720,90670,90620,9057sáb.dom.0,90420,90370,90320,9027feriadosáb.dom.0,90070,90020,89970,8992
abr/160,8987sáb.dom.0,89720,89670,89620,89570,8952sáb.dom.0,89370,89320,89270,89220,8917sáb.dom.0,89020,88970,8892feriado0,8882sáb.dom.0,88670,88620,88570,88520,8847sáb.
mai/16feriado0,88320,88270,88220,88170,8812sáb.dom.0,87970,87920,87870,87820,8777sáb.dom.0,87620,87570,87520,87470,8742sáb.dom.0,87270,87220,8717feriado0,8707sáb.dom.0,86920,8687
jun/160,86820,86770,8672sáb.dom.0,86570,86520,86470,86420,8637sáb.dom.0,86220,86170,86120,86070,8602sáb.dom.0,85870,85820,85770,85720,8567sáb.dom.0,85520,85470,85420,8537
jul/160,8532sáb.dom.0,85170,85120,85070,85020,8497feriadodom.0,84820,84770,84720,84670,8462sáb.dom.0,84470,84420,84370,84320,8427sáb.dom.0,84120,84070,84020,83970,8392sáb.dom.
ago/160,83770,83720,83670,83620,8357sáb.dom.0,83420,83370,83320,83270,8322sáb.dom.0,83070,83020,82970,82920,8287sáb.dom.0,82720,82670,82620,82570,8252sáb.dom.0,82370,82320,8227
set/160,82220,8217sáb.dom.0,82020,8197feriado0,81870,8182sáb.dom.0,81670,81620,81570,81520,8147sáb.dom.0,81320,81270,81220,81170,8112sáb.dom.0,80970,80920,80870,80820,8077
out/16sáb.dom.0,80620,80570,80520,80470,8042sáb.dom.0,80270,8022feriado0,80120,8007sáb.dom.0,79920,79870,79820,79770,7972sáb.dom.0,79570,79520,79470,79420,7937sáb.dom.0,7922
nov/160,7917feriado0,79070,7902sáb.dom.0,78870,78820,78770,78720,7867sáb.dom.0,7852feriado0,78420,78370,7832sáb.dom.0,78170,78120,78070,78020,7797sáb.dom.0,77820,77770,7772
dez/160,77670,7762sáb.dom.0,77470,77420,77370,77320,7727sáb.dom.0,77120,77070,77020,76970,7692sáb.dom.0,76770,76720,76670,76620,7657sáb.feriado0,76420,76370,76320,7627feriadosáb.
jan/17dom.0,76070,76020,75970,75920,7587sáb.dom.0,75720,75670,75620,75570,7552sáb.dom.0,75370,75320,75270,75220,7517sáb.dom.0,75020,74970,74920,74870,7482sáb.dom.0,74670,7462
fev/170,74570,74520,7447sáb.dom.0,74320,74270,74220,74170,7412sáb.dom.0,73970,73920,73870,73820,7377sáb.dom.0,73620,73570,73520,73470,7342sáb.dom.feriadoferiado
mar/170,73170,73120,7307sáb.dom.0,72920,72870,72820,72770,7272sáb.dom.0,72570,72520,72470,72420,7237sáb.dom.0,72220,72170,72120,72070,7202sáb.dom.0,71870,71820,71770,71720,7167
abr/17sáb.dom.0,71520,71470,71420,71370,7132sáb.dom.0,71170,71120,71070,7102feriadosáb.dom.0,70820,70770,70720,7067feriadosáb.dom.0,70470,70420,70370,70320,7027sáb.dom.
mai/17feriado0,70070,70020,69970,6992sáb.dom.0,69770,69720,69670,69620,6957sáb.dom.0,69420,69370,69320,69270,6922sáb.dom.0,69070,69020,68970,68920,6887sáb.dom.0,68720,68670,6862
jun/170,68570,6852sáb.dom.0,68370,68320,68270,68220,6817sáb.dom.0,68020,67970,6792feriado0,6782sáb.dom.0,67670,67620,67570,67520,6747sáb.dom.0,67320,67270,67220,67170,6712
jul/17sáb.dom.0,66970,66920,66870,66820,6677sáb.feriado0,66620,66570,66520,66470,6642sáb.dom.0,66270,66220,66170,66120,6607sáb.dom.0,65920,65870,65820,65770,6572sáb.dom.0,6557
ago/170,65530,65490,65450,6541sáb.dom.0,65290,65250,65210,65170,6513sáb.dom.0,65010,64970,64930,64890,6485sáb.dom.0,64730,64690,64650,64610,6457sáb.dom.0,64450,64410,64370,6433
set/170,6429sáb.dom.0,64170,64130,6409feriado0,6401sáb.dom.0,63890,63850,63810,63770,6373sáb.dom.0,63610,63570,63530,63490,6345sáb.dom.0,63330,63290,63250,63210,6317sáb.
out/17dom.0,630 50,630 10,629 70,629 30,628 9sáb.dom.0,627 70,627 30,626 9feriad o0,626 1sáb.dom.0,624 90,624 50,624 10,623 70,623 3sáb.dom.0,622 10,621 70,621 30,620 90,620 5sáb.dom.0,619 30,618 9

Fatores para vencimentos a partir do mês de novembro/2017:

ANO/MÊS DO VENCIMENTOJanFevMarAbrMaiJunJulAgoSetOutNovDez
2017----------0,62320,6178
20180,61200,60730,60200,59680,59160,58640,58100,57530,57060,56520,56030,5554
20190,55000,54510,54040,53520,52980,52510,51940,51440,50980,50500,50120,4975
20200,49370,49080,48740,48460,48220,48010,47820,47660,47500,47340,47190,4703
20210,46880,46750,46550,46340,46070,45760,45400,44970,44530,44040,43450,4268
20220,41950,41190,40260,39430,38400,37380,36350,35180,34110,33090,32070,3095
20230,29830,28910,27740,26820,25700,24630,23560,22420,21450,20450,18530,1764
20240,16670,15870,15040,14150,13320,12530,11620,10750,09910,08980,08190,0726
20250,06250,05260,04300,03240,02100,01000,0000-----

OBS.: Para débitos vencidos a partir de 01.01.1999, aplicar o coeficiente de juros correspondente ao mês de vencimento do débito. Para débitos vencidos a partir de jan/1999 até nov/2009 e de nov/1917 até out/2023, quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.