Comunicado DICAR nº 26

Comunicado DICAR nº 26, de 01.04.2026
- DOE SP de 02.04.2026 -

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 30 de abril de 2026 para os débitos de ICMS.

A Diretora de Cobrança e Arrecadação,

Considerando o disposto no artigo 1º da Lei nº 10.175 , de 30/12/98, e no artigo 96 , I da Lei nº 6.374/89 , com a redação dada pela Lei nº 17.784/23 , de 02/10/23, 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 30/04/2026, ANEXA AO COMUNICADO DICAR-26/26

Fatores para vencimentos anteriores a 22/12/2009:

MÊS/ANO DO VENCIMENTO	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009
JANEIRO	4,3149	4,1831	3,9601	3,8001	3,6367	3,4557	3,2511	3,0986	2,9225	2,7846	2,6638	2,5382
FEVEREIRO	4,3049	4,1593	3,9456	3,7899	3,6242	3,4374	3,2403	3,0864	2,9110	2,7746	2,6538	2,5282
MARÇO	4,2949	4,1260	3,9311	3,7773	3,6105	3,4196	3,2265	3,0711	2,8968	2,7641	2,6438	2,5182
ABRIL	4,2849	4,1025	3,9181	3,7654	3,5957	3,4009	3,2147	3,0570	2,8860	2,7541	2,6338	2,5082
MAIO	4,2749	4,0823	3,9032	3,7520	3,5816	3,3812	3,2024	3,0420	2,8732	2,7438	2,6238	2,4982
JUNHO	4,2649	4,0656	3,8893	3,7393	3,5683	3,3626	3,1901	3,0261	2,8614	2,7338	2,6138	2,4882
JULHO	4,2549	4,0490	3,8762	3,7243	3,5529	3,3418	3,1772	3,0110	2,8497	2,7238	2,6031	2,4782
AGOSTO	4,2449	4,0333	3,8621	3,7083	3,5385	3,3241	3,1643	2,9944	2,8371	2,7138	2,5929	2,4682
SETEMBRO	4,2349	4,0184	3,8499	3,6951	3,5247	3,3073	3,1518	2,9794	2,8265	2,7038	2,5819	2,4582
OUTUBRO	4,2249	4,0046	3,8370	3,6798	3,5082	3,2909	3,1397	2,9653	2,8156	2,6938	2,5701	2,4482
NOVEMBRO	4,2149	3,9907	3,8248	3,6659	3,4928	3,2775	3,1272	2,9515	2,8054	2,6838	2,5599	2,4382
DEZEMBRO	4,2049	3,9747	3,8128	3,6520	3,4754	3,2638	3,1124	2,9368	2,7954	2,6738	2,5487	2,4282

Fatores para vencimentos de 22/12/2009 até 31/10/2017:

MÊS/DIA	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	31
dez/09																						2,4182	2,4169	2,4156	feriado	sáb.	dom.	2,4104	2,4091	2,4078	feriado
jan/10	feriado	sáb.	dom.	2,4013	2,4000	2,3987	2,3974	2,3961	sáb.	dom.	2,3931	2,3921	2,3911	2,3901	2,3891	sáb.	dom.	2,3861	2,3851	2,3841	2,3831	2,3821	sáb.	dom.	2,3791	2,3781	2,3771	2,3761	2,3751	sáb.	dom.
fev/10	2,3721	2,3711	2,3701	2,3691	2,3681	sáb.	dom.	2,3651	2,3641	2,3631	2,3621	2,3611	sáb.	dom.	feriado	feriado	2,3561	2,3551	2,3541	sáb.	dom.	2,3511	2,3501	2,3491	2,3481	2,3471	sáb.	dom.
mar/10	2,3441	2,3431	2,3421	2,3411	2,3401	sáb.	dom.	2,3371	2,3361	2,3351	2,3341	2,3331	sáb.	dom.	2,3301	2,3291	2,3281	2,3271	2,3261	sáb.	dom.	2,3231	2,3221	2,3211	2,3201	2,3191	sáb.	dom.	2,3161	2,3151	2,3141
abr/10	2,3131	feriado	sáb.	dom.	2,3091	2,3081	2,3071	2,3061	2,3051	sáb.	dom.	2,3021	2,3011	2,3001	2,2991	2,2981	sáb.	dom.	2,2951	2,2941	feriado	2,2921	2,2911	sáb.	dom.	2,2881	2,2871	2,2861	2,2851	2,2841
mai/10	feriado	dom.	2,2811	2,2801	2,2791	2,2781	2,2771	sáb.	dom.	2,2741	2,2731	2,2721	2,2711	2,2701	sáb.	dom.	2,2671	2,2661	2,2651	2,2641	2,2631	sáb.	dom.	2,2601	2,2591	2,2581	2,2571	2,2561	sáb.	dom.	2,2531
jun/10	2,2521	2,2511	feriado	2,2491	sáb.	dom.	2,2461	2,2451	2,2441	2,2431	2,2421	sáb.	dom.	2,2391	2,2381	2,2371	2,2361	2,2351	sáb.	dom.	2,2321	2,2311	2,2301	2,2291	2,2281	sáb.	dom.	2,2251	2,2241	2,2231
jul/10	2,2221	2,2211	sáb.	dom.	2,2181	2,2171	2,2161	2,2151	feriado	sáb.	dom.	2,2111	2,2101	2,2091	2,2081	2,2071	sáb.	dom.	2,2041	2,2031	2,2021	2,2011	2,2001	sáb.	dom.	2,1971	2,1961	2,1951	2,1941	2,1931	sáb.
ago/10	dom.	2,1901	2,1891	2,1881	2,1871	2,1861	sáb.	dom.	2,1831	2,1821	2,1811	2,1801	2,1791	sáb.	dom.	2,1761	2,1751	2,1741	2,1731	2,1721	sáb.	dom.	2,1691	2,1681	2,1671	2,1661	2,1651	sáb.	dom.	2,1621	2,1611
set/10	2,1601	2,1591	2,1581	sáb.	dom.	2,1551	feriado	2,1531	2,1521	2,1511	sáb.	dom.	2,1481	2,1471	2,1461	2,1451	2,1441	sáb.	dom.	2,1411	2,1401	2,1391	2,1381	2,1371	sáb.	dom.	2,1341	2,1331	2,1321	2,1311
out/10	2,1301	sáb.	dom.	2,1271	2,1261	2,1251	2,1241	2,1231	sáb.	dom.	2,1201	feriado	2,1181	2,1171	2,1161	sáb.	dom.	2,1131	2,1121	2,1111	2,1101	2,1091	sáb.	dom.	2,1061	2,1051	2,1041	2,1031	2,1021	sáb.	dom.
nov/10	2,0991	feriado	2,0971	2,0961	2,0951	sáb.	dom.	2,0921	2,0911	2,0901	2,0891	2,0881	sáb.	dom.	feriado	2,0841	2,0831	2,0821	2,0811	sáb.	dom.	2,0781	2,0771	2,0761	2,0751	2,0741	sáb.	dom.	2,0711	2,0701
dez/10	2,0691	2,0681	2,0671	sáb.	dom.	2,0641	2,0631	2,0621	2,0611	2,0601	sáb.	dom.	2,0571	2,0561	2,0551	2,0541	2,0531	sáb.	dom.	2,0501	2,0491	2,0481	2,0471	2,0461	feriado	dom.	2,0431	2,0421	2,0411	2,0401	feriado
jan/11	feriado	dom.	2,0361	2,0351	2,0341	2,0331	2,0321	sáb.	dom.	2,0291	2,0281	2,0271	2,0261	2,0251	sáb.	dom.	2,0221	2,0211	2,0201	2,0191	2,0181	sáb.	dom.	2,0151	2,0141	2,0131	2,0121	2,0111	sáb.	dom.	2,0081
fev/11	2,0071	2,0061	2,0051	2,0041	sáb.	dom.	2,0011	2,0001	1,9991	1,9981	1,9971	sáb.	dom.	1,9941	1,9931	1,9921	1,9911	1,9901	sáb.	dom.	1,9871	1,9861	1,9851	1,9841	1,9831	sáb.	dom.	1,9801
mar/11	1,9791	1,9781	1,9771	1,9761	sáb.	dom.	feriado	feriado	1,9711	1,9701	1,9691	sáb.	dom.	1,9661	1,9651	1,9641	1,9631	1,9621	sáb.	dom.	1,9591	1,9581	1,9571	1,9561	1,9551	sáb.	dom.	1,9521	1,9511	1,9501	1,9491
abr/11	1,9481	sáb.	dom.	1,9451	1,9441	1,9431	1,9421	1,9411	sáb.	dom.	1,9381	1,9371	1,9361	1,9351	1,9341	sáb.	dom.	1,9311	1,9301	1,9291	feriado	feriado	sáb.	dom.	1,9241	1,9231	1,9221	1,9211	1,9201	sáb.
mai/11	feriado	1,9169	1,9158	1,9147	1,9136	1,9125	sáb.	dom.	1,9092	1,9081	1,9070	1,9059	1,9048	sáb.	dom.	1,9015	1,9004	1,8993	1,8982	1,8971	sáb.	dom.	1,8938	1,8927	1,8916	1,8905	1,8894	sáb.	dom.	1,8861	1,8850
jun/11	1,8839	1,8828	1,8817	sáb.	dom.	1,8784	1,8773	1,8762	1,8751	1,8740	sáb.	dom.	1,8707	1,8696	1,8685	1,8674	1,8663	sáb.	dom.	1,8630	1,8619	1,8608	feriado	1,8586	sáb.	dom.	1,8553	1,8542	1,8531	1,8520
jul/11	1,8509	sáb.	dom.	1,8476	1,8465	1,8454	1,8443	1,8432	feriado	dom.	1,8399	1,8388	1,8377	1,8366	1,8355	sáb.	dom.	1,8322	1,8311	1,8300	1,8289	1,8278	sáb.	dom.	1,8245	1,8234	1,8223	1,8212	1,8201	sáb.	dom.
ago/11	1,8169	1,8159	1,8149	1,8139	1,8129	sáb.	dom.	1,8099	1,8089	1,8079	1,8069	1,8059	sáb.	dom.	1,8029	1,8019	1,8009	1,7999	1,7989	sáb.	dom.	1,7959	1,7949	1,7939	1,7929	1,7919	sáb.	dom.	1,7889	1,7879	1,7869
set/11	1,7859	1,7849	sáb.	dom.	1,7819	1,7809	feriado	1,7789	1,7779	sáb.	dom.	1,7749	1,7739	1,7729	1,7719	1,7709	sáb.	dom.	1,7679	1,7669	1,7659	1,7649	1,7639	sáb.	dom.	1,7609	1,7599	1,7589	1,7579	1,7569
out/11	sáb.	dom.	1,7539	1,7529	1,7519	1,7509	1,7499	sáb.	dom.	1,7469	1,7459	feriado	1,7439	1,7429	sáb.	dom.	1,7399	1,7389	1,7379	1,7369	1,7359	sáb.	dom.	1,7329	1,7319	1,7309	1,7299	1,7289	sáb.	dom.	1,7259
nov/11	1,7249	feriado	1,7229	1,7219	sáb.	dom.	1,7189	1,7179	1,7169	1,7159	1,7149	sáb.	dom.	1,7119	feriado	1,7099	1,7089	1,7079	sáb.	dom.	1,7049	1,7039	1,7029	1,7019	1,7009	sáb.	dom.	1,6979	1,6969	1,6959
dez/11	1,6949	1,6939	sáb.	dom.	1,6909	1,6899	1,6889	1,6879	1,6869	sáb.	dom.	1,6839	1,6829	1,6819	1,6809	1,6799	sáb.	dom.	1,6769	1,6759	1,6749	1,6739	1,6729	sáb.	feriado	1,6699	1,6689	1,6679	1,6669	feriado	sáb.
jan/12	feriado	1,6629	1,6619	1,6609	1,6599	1,6589	sáb.	dom.	1,6559	1,6549	1,6539	1,6529	1,6519	sáb.	dom.	1,6489	1,6479	1,6469	1,6459	1,6449	sáb.	dom.	1,6419	1,6409	1,6399	1,6389	1,6379	sáb.	dom.	1,6349	1,6339
fev/12	1,6329	1,6319	1,6309	sáb.	dom.	1,6279	1,6269	1,6259	1,6249	1,6239	sáb.	dom.	1,6209	1,6199	1,6189	1,6179	1,6169	sáb.	dom.	feriado	feriado	1,6119	1,6109	1,6099	sáb.	dom.	1,6069	1,6059	1,6049
mar/12	1,6040	1,6031	sáb.	dom.	1,6004	1,5995	1,5986	1,5977	1,5968	sáb.	dom.	1,5941	1,5932	1,5923	1,5914	1,5905	sáb.	dom.	1,5878	1,5869	1,5860	1,5851	1,5842	sáb.	dom.	1,5815	1,5806	1,5797	1,5788	1,5779	sáb.
abr/12	dom.	1,5750	1,5740	1,5730	1,5720	feriado	sáb.	dom.	1,5680	1,5670	1,5660	1,5650	1,5640	sáb.	dom.	1,5610	1,5600	1,5590	1,5580	1,5570	feriado	dom.	1,5540	1,5530	1,5520	1,5510	1,5500	sáb.	dom.	1,5470
mai/12	feriado	1,5462	1,5458	1,5454	sáb.	dom.	1,5442	1,5438	1,5434	1,5430	1,5426	sáb.	dom.	1,5414	1,5410	1,5406	1,5402	1,5398	sáb.	dom.	1,5386	1,5382	1,5378	1,5374	1,5370	sáb.	dom.	1,5358	1,5354	1,5350	1,5346
jun/12	1,5343	sáb.	dom.	1,5334	1,5331	1,5328	feriado	1,5322	sáb.	dom.	1,5313	1,5310	1,5307	1,5304	1,5301	sáb.	dom.	1,5292	1,5289	1,5286	1,5283	1,5280	sáb.	dom.	1,5271	1,5268	1,5265	1,5262	1,5259	sáb.
jul/12	dom.	1,5250	1,5247	1,5244	1,5241	1,5238	sáb.	dom.	feriado	1,5226	1,5223	1,5220	1,5217	sáb.	dom.	1,5208	1,5205	1,5202	1,5199	1,5196	sáb.	dom.	1,5187	1,5184	1,5181	1,5178	1,5175	sáb.	dom.	1,5166	1,5163
ago/12	1,5160	1,5157	1,5154	sáb.	dom.	1,5145	1,5142	1,5139	1,5136	1,5133	sáb.	dom.	1,5124	1,5121	1,5118	1,5115	1,5112	sáb.	dom.	1,5103	1,5100	1,5097	1,5094	1,5091	sáb.	dom.	1,5082	1,5079	1,5076	1,5073	1,5070
set/12	sáb.	dom.	1,5061	1,5058	1,5055	1,5052	feriado	sáb.	dom.	1,5040	1,5037	1,5034	1,5031	1,5028	sáb.	dom.	1,5019	1,5016	1,5013	1,5010	1,5007	sáb.	dom.	1,4998	1,4995	1,4992	1,4989	1,4986	sáb.	dom.
out/12	1,4977	1,4974	1,4971	1,4968	1,4965	sáb.	dom.	1,4956	1,4953	1,4950	1,4947	feriado	sáb.	dom.	1,4935	1,4932	1,4929	1,4926	1,4923	sáb.	dom.	1,4914	1,4911	1,4908	1,4905	1,4902	sáb.	dom.	1,4893	1,4890	1,4887
nov/12	1,4884	feriado	sáb.	dom.	1,4872	1,4869	1,4866	1,4863	1,4860	sáb.	dom.	1,4851	1,4848	1,4845	feriado	1,4839	sáb.	dom.	1,4830	1,4827	1,4824	1,4821	1,4818	sáb.	dom.	1,4809	1,4806	1,4803	1,4800	1,4797
dez/12	sáb.	dom.	1,4788	1,4785	1,4782	1,4779	1,4776	sáb.	dom.	1,4767	1,4764	1,4761	1,4758	1,4755	sáb.	dom.	1,4746	1,4743	1,4740	1,4737	1,4734	sáb.	dom.	1,4725	feriado	1,4719	1,4716	1,4713	sáb.	dom.	feriado
jan/13	feriado	1,4698	1,4695	1,4692	sáb.	dom.	1,4683	1,4680	1,4677	1,4674	1,4671	sáb.	dom.	1,4662	1,4659	1,4656	1,4653	1,4650	sáb.	dom.	1,4641	1,4638	1,4635	1,4632	1,4629	sáb.	dom.	1,4620	1,4617	1,4614	1,4611
fev/13	1,4608	sáb.	dom.	1,4599	1,4596	1,4593	1,4590	1,4587	sáb.	dom.	feriado	feriado	1,4572	1,4569	1,4566	sáb.	dom.	1,4557	1,4554	1,4551	1,4548	1,4545	sáb.	dom.	1,4536	1,4533	1,4530	1,4527
mar/13	1,4524	sáb.	dom.	1,4515	1,4512	1,4509	1,4506	1,4503	sáb.	dom.	1,4494	1,4491	1,4488	1,4485	1,4482	sáb.	dom.	1,4473	1,4470	1,4467	1,4464	1,4461	sáb.	dom.	1,4452	1,4449	1,4446	1,4443	feriado	sáb.	dom.
abr/13	1,4431	1,4428	1,4425	1,4422	1,4419	sáb.	dom.	1,4410	1,4407	1,4404	1,4401	1,4398	sáb.	dom.	1,4389	1,4386	1,4383	1,4380	1,4377	sáb.	feriado	1,4368	1,4365	1,4362	1,4359	1,4356	sáb.	dom.	1,4347	1,4344
mai/13	feriado	1,4338	1,4335	sáb.	dom.	1,4326	1,4323	1,4320	1,4317	1,4314	sáb.	dom.	1,4305	1,4302	1,4299	1,4296	1,4293	sáb.	dom.	1,4284	1,4281	1,4278	1,4275	1,4272	sáb.	dom.	1,4263	1,4260	1,4257	feriado	1,4251
jun/13	sáb.	dom.	1,4242	1,4239	1,4236	1,4233	1,4230	sáb.	dom.	1,4221	1,4218	1,4215	1,4212	1,4209	sáb.	dom.	1,4200	1,4197	1,4194	1,4191	1,4188	sáb.	dom.	1,4179	1,4176	1,4173	1,4170	1,4167	sáb.	dom.
jul/13	1,4158	1,4155	1,4152	1,4149	1,4146	sáb.	dom.	1,4137	feriado	1,4131	1,4128	1,4125	sáb.	dom.	1,4116	1,4113	1,4110	1,4107	1,4104	sáb.	dom.	1,4095	1,4092	1,4089	1,4086	1,4083	sáb.	dom.	1,4074	1,4071	1,4068
ago/13	1,4065	1,4062	sáb.	dom.	1,4053	1,4050	1,4047	1,4044	1,4041	sáb.	dom.	1,4032	1,4029	1,4026	1,4023	1,4020	sáb.	dom.	1,4011	1,4008	1,4005	1,4002	1,3999	sáb.	dom.	1,3990	1,3987	1,3984	1,3981	1,3978	sáb.
set/13	dom.	1,3969	1,3966	1,3963	1,3960	1,3957	sáb.	dom.	1,3948	1,3945	1,3942	1,3939	1,3936	sáb.	dom.	1,3927	1,3924	1,3921	1,3918	1,3915	sáb.	dom.	1,3906	1,3903	1,3900	1,3897	1,3894	sáb.	dom.	1,3885
out/13	1,3882	1,3879	1,3876	1,3873	sáb.	dom.	1,3864	1,3861	1,3858	1,3855	1,3852	sáb.	dom.	1,3843	1,3840	1,3837	1,3834	1,3831	sáb.	dom.	1,3822	1,3819	1,3816	1,3813	1,3810	sáb.	dom.	1,3801	1,3798	1,3795	1,3792
nov/13	1,3789	feriado	dom.	1,3780	1,3777	1,3774	1,3771	1,3768	sáb.	dom.	1,3759	1,3756	1,3753	1,3750	feriado	sáb.	dom.	1,3738	1,3735	1,3732	1,3729	1,3726	sáb.	dom.	1,3717	1,3714	1,3711	1,3708	1,3705	sáb.
dez/13	dom.	1,3696	1,3693	1,3690	1,3687	1,3684	sáb.	dom.	1,3675	1,3672	1,3669	1,3666	1,3663	sáb.	dom.	1,3654	1,3651	1,3648	1,3645	1,3642	sáb.	dom.	1,3633	1,3630	feriado	1,3624	1,3621	sáb.	dom.	1,3612	feriado
jan/14	feriado	1,3601	1,3597	sáb.	dom.	1,3585	1,3581	1,3577	1,3573	1,3569	sáb.	dom.	1,3557	1,3553	1,3549	1,3545	1,3541	sáb.	dom.	1,3529	1,3525	1,3521	1,3517	1,3513	sáb.	dom.	1,3501	1,3497	1,3493	1,3489	1,3485
fev/14	sáb.	dom.	1,3473	1,3469	1,3465	1,3461	1,3457	sáb.	dom.	1,3445	1,3441	1,3437	1,3433	1,3429	sáb.	dom.	1,3417	1,3413	1,3409	1,3405	1,3401	sáb.	dom.	1,3389	1,3385	1,3381	1,3377	1,3373
mar/14	sáb.	dom.	feriado	feriado	1,3353	1,3349	1,3345	sáb.	dom.	1,3333	1,3329	1,3325	1,3321	1,3317	sáb.	dom.	1,3305	1,3301	1,3297	1,3293	1,3289	sáb.	dom.	1,3277	1,3273	1,3269	1,3265	1,3261	sáb.	dom.	1,3249
abr/14	1,3245	1,3241	1,3237	1,3233	sáb.	dom.	1,3221	1,3217	1,3213	1,3209	1,3205	sáb.	dom.	1,3193	1,3189	1,3185	1,3181	feriado	sáb.	dom.	feriado	1,3161	1,3157	1,3153	1,3149	sáb.	dom.	1,3137	1,3133	1,3129
mai/14	feriado	1,3121	sáb.	dom.	1,3109	1,3105	1,3101	1,3097	1,3093	sáb.	dom.	1,3081	1,3077	1,3073	1,3069	1,3065	sáb.	dom.	1,3053	1,3049	1,3045	1,3041	1,3037	sáb.	dom.	1,3025	1,3021	1,3017	1,3013	1,3009	sáb.
jun/14	dom.	1,2997	1,2993	1,2989	1,2985	1,2981	sáb.	dom.	1,2969	1,2965	1,2961	1,2957	1,2953	sáb.	dom.	1,2941	1,2937	1,2933	feriado	1,2925	sáb.	dom.	1,2913	1,2909	1,2905	1,2901	1,2897	sáb.	dom.	1,2885
jul/14	1,2881	1,2877	1,2873	1,2869	sáb.	dom.	1,2857	1,2853	feriado	1,2845	1,2841	sáb.	dom.	1,2829	1,2825	1,2821	1,2817	1,2813	sáb.	dom.	1,2801	1,2797	1,2793	1,2789	1,2785	sáb.	dom.	1,2773	1,2769	1,2765	1,2761
ago/14	1,2757	sáb.	dom.	1,2745	1,2741	1,2737	1,2733	1,2729	sáb.	dom.	1,2717	1,2713	1,2709	1,2705	1,2701	sáb.	dom.	1,2689	1,2685	1,2681	1,2677	1,2673	sáb.	dom.	1,2661	1,2657	1,2653	1,2649	1,2645	sáb.	dom.
set/14	1,2633	1,2629	1,2625	1,2621	1,2617	sáb.	feriado	1,2605	1,2601	1,2597	1,2593	1,2589	sáb.	dom.	1,2577	1,2573	1,2569	1,2565	1,2561	sáb.	dom.	1,2549	1,2545	1,2541	1,2537	1,2533	sáb.	dom.	1,2521	1,2517
out/14	1,2513	1,2509	1,2505	sáb.	dom.	1,2493	1,2489	1,2485	1,2481	1,2477	sáb.	feriado	1,2465	1,2461	1,2457	1,2453	1,2449	sáb.	dom.	1,2437	1,2433	1,2429	1,2425	1,2421	sáb.	dom.	1,2409	1,2405	1,2401	1,2397	1,2393
nov/14	sáb.	feriado	1,2381	1,2377	1,2373	1,2369	1,2365	sáb.	dom.	1,2353	1,2349	1,2345	1,2341	1,2337	feriado	dom.	1,2325	1,2321	1,2317	1,2313	1,2309	sáb.	dom.	1,2297	1,2293	1,2289	1,2285	1,2281	sáb.	dom.
dez/14	1,2269	1,2265	1,2261	1,2257	1,2253	sáb.	dom.	1,2241	1,2237	1,2233	1,2229	1,2225	sáb.	dom.	1,2213	1,2209	1,2205	1,2201	1,2197	sáb.	dom.	1,2185	1,2181	1,2177	feriado	1,2169	sáb.	dom.	1,2157	1,2153	feriado
jan/15	feriado	1,2141	sáb.	dom.	1,2129	1,2125	1,2121	1,2117	1,2113	sáb.	dom.	1,2101	1,2097	1,2093	1,2089	1,2085	sáb.	dom.	1,2073	1,2069	1,2065	1,2061	1,2057	sáb.	dom.	1,2045	1,2041	1,2037	1,2033	1,2029	sáb.
fev/15	dom.	1,2017	1,2013	1,2009	1,2005	1,2001	sáb.	dom.	1,1989	1,1985	1,1981	1,1977	1,1973	sáb.	dom.	feriado	feriado	1,1953	1,1949	1,1945	sáb.	dom.	1,1933	1,1929	1,1925	1,1921	1,1917	sáb.
mar/15	dom.	1,1905	1,1901	1,1897	1,1893	1,1889	sáb.	dom.	1,1877	1,1873	1,1869	1,1865	1,1861	sáb.	dom.	1,1849	1,1845	1,1841	1,1837	1,1833	sáb.	dom.	1,1821	1,1817	1,1813	1,1809	1,1805	sáb.	dom.	1,1793	1,1789
abr/15	1,1785	1,1781	feriado	sáb.	dom.	1,1765	1,1761	1,1757	1,1753	1,1749	sáb.	dom.	1,1737	1,1733	1,1729	1,1725	1,1721	sáb.	dom.	1,1709	feriado	1,1701	1,1697	1,1693	sáb.	dom.	1,1681	1,1677	1,1673	1,1669
mai/15	feriado	sáb.	dom.	1,1653	1,1649	1,1645	1,1641	1,1637	sáb.	dom.	1,1625	1,1621	1,1617	1,1613	1,1609	sáb.	dom.	1,1597	1,1593	1,1589	1,1585	1,1581	sáb.	dom.	1,1569	1,1565	1,1561	1,1557	1,1553	sáb.	dom.
jun/15	1,1541	1,1537	1,1533	feriado	1,1525	sáb.	dom.	1,1513	1,1509	1,1505	1,1501	1,1497	sáb.	dom.	1,1485	1,1481	1,1477	1,1473	1,1469	sáb.	dom.	1,1457	1,1453	1,1449	1,1445	1,1441	sáb.	dom.	1,1429	1,1425
jul/15	1,1420	1,1415	1,1410	sáb.	dom.	1,1395	1,1390	1,1385	feriado	1,1375	sáb.	dom.	1,1360	1,1355	1,1350	1,1345	1,1340	sáb.	dom.	1,1325	1,1320	1,1315	1,1310	1,1305	sáb.	dom.	1,1290	1,1285	1,1280	1,1275	1,1270
ago/15	sáb.	dom.	1,1255	1,1250	1,1245	1,1240	1,1235	sáb.	dom.	1,1220	1,1215	1,1210	1,1205	1,1200	sáb.	dom.	1,1185	1,1180	1,1175	1,1170	1,1165	sáb.	dom.	1,1150	1,1145	1,1140	1,1135	1,1130	sáb.	dom.	1,1115
set/15	1,1110	1,1105	1,1100	1,1095	sáb.	dom.	feriado	1,1075	1,1070	1,1065	1,1060	sáb.	dom.	1,1045	1,1040	1,1035	1,1030	1,1025	sáb.	dom.	1,1010	1,1005	1,1000	1,0995	1,0990	sáb.	dom.	1,0975	1,0970	1,0965
out/15	1,0960	1,0955	sáb.	dom.	1,0940	1,0935	1,0930	1,0925	1,0920	sáb.	dom.	feriado	1,0900	1,0895	1,0890	1,0885	sáb.	dom.	1,0870	1,0865	1,0860	1,0855	1,0850	sáb.	dom.	1,0835	1,0830	1,0825	1,0820	1,0815	sáb.
nov/15	dom.	feriado	1,0795	1,0790	1,0785	1,0780	sáb.	dom.	1,0765	1,0760	1,0755	1,0750	1,0745	sáb.	feriado	1,0730	1,0725	1,0720	1,0715	1,0710	sáb.	dom.	1,0695	1,0690	1,0685	1,0680	1,0675	sáb.	dom.	1,0660
dez/15	1,0655	1,0650	1,0645	1,0640	sáb.	dom.	1,0625	1,0620	1,0615	1,0610	1,0605	sáb.	dom.	1,0590	1,0585	1,0580	1,0575	1,0570	sáb.	dom.	1,0555	1,0550	1,0545	1,0540	feriado	sáb.	dom.	1,0520	1,0515	1,0510	feriado
jan/16	feriado	sáb.	dom.	1,0485	1,0480	1,0475	1,0470	1,0465	sáb.	dom.	1,0450	1,0445	1,0440	1,0435	1,0430	sáb.	dom.	1,0415	1,0410	1,0405	1,0400	1,0395	sáb.	dom.	1,0380	1,0375	1,0370	1,0365	1,0360	sáb.	dom.
fev/16	1,0345	1,0340	1,0335	1,0330	1,0325	sáb.	dom.	feriado	feriado	1,0300	1,0295	1,0290	sáb.	dom.	1,0275	1,0270	1,0265	1,0260	1,0255	sáb.	dom.	1,0240	1,0235	1,0230	1,0225	1,0220	sáb.	dom.	1,0205
mar/16	1,0200	1,0195	1,0190	1,0185	sáb.	dom.	1,0170	1,0165	1,0160	1,0155	1,0150	sáb.	dom.	1,0135	1,0130	1,0125	1,0120	1,0115	sáb.	dom.	1,0100	1,0095	1,0090	1,0085	feriado	sáb.	dom.	1,0065	1,0060	1,0055	1,0050
abr/16	1,0045	sáb.	dom.	1,0030	1,0025	1,0020	1,0015	1,0010	sáb.	dom.	0,9995	0,9990	0,9985	0,9980	0,9975	sáb.	dom.	0,9960	0,9955	0,9950	feriado	0,9940	sáb.	dom.	0,9925	0,9920	0,9915	0,9910	0,9905	sáb.
mai/16	feriado	0,9890	0,9885	0,9880	0,9875	0,9870	sáb.	dom.	0,9855	0,9850	0,9845	0,9840	0,9835	sáb.	dom.	0,9820	0,9815	0,9810	0,9805	0,9800	sáb.	dom.	0,9785	0,9780	0,9775	feriado	0,9765	sáb.	dom.	0,9750	0,9745
jun/16	0,9740	0,9735	0,9730	sáb.	dom.	0,9715	0,9710	0,9705	0,9700	0,9695	sáb.	dom.	0,9680	0,9675	0,9670	0,9665	0,9660	sáb.	dom.	0,9645	0,9640	0,9635	0,9630	0,9625	sáb.	dom.	0,9610	0,9605	0,9600	0,9595
jul/16	0,9590	sáb.	dom.	0,9575	0,9570	0,9565	0,9560	0,9555	feriado	dom.	0,9540	0,9535	0,9530	0,9525	0,9520	sáb.	dom.	0,9505	0,9500	0,9495	0,9490	0,9485	sáb.	dom.	0,9470	0,9465	0,9460	0,9455	0,9450	sáb.	dom.
ago/16	0,9435	0,9430	0,9425	0,9420	0,9415	sáb.	dom.	0,9400	0,9395	0,9390	0,9385	0,9380	sáb.	dom.	0,9365	0,9360	0,9355	0,9350	0,9345	sáb.	dom.	0,9330	0,9325	0,9320	0,9315	0,9310	sáb.	dom.	0,9295	0,9290	0,9285
set/16	0,9280	0,9275	sáb.	dom.	0,9260	0,9255	feriado	0,9245	0,9240	sáb.	dom.	0,9225	0,9220	0,9215	0,9210	0,9205	sáb.	dom.	0,9190	0,9185	0,9180	0,9175	0,9170	sáb.	dom.	0,9155	0,9150	0,9145	0,9140	0,9135
out/16	sáb.	dom.	0,9120	0,9115	0,9110	0,9105	0,9100	sáb.	dom.	0,9085	0,9080	feriado	0,9070	0,9065	sáb.	dom.	0,9050	0,9045	0,9040	0,9035	0,9030	sáb.	dom.	0,9015	0,9010	0,9005	0,9000	0,8995	sáb.	dom.	0,8980
nov/16	0,8975	feriado	0,8965	0,8960	sáb.	dom.	0,8945	0,8940	0,8935	0,8930	0,8925	sáb.	dom.	0,8910	feriado	0,8900	0,8895	0,8890	sáb.	dom.	0,8875	0,8870	0,8865	0,8860	0,8855	sáb.	dom.	0,8840	0,8835	0,8830
dez/16	0,8825	0,8820	sáb.	dom.	0,8805	0,8800	0,8795	0,8790	0,8785	sáb.	dom.	0,8770	0,8765	0,8760	0,8755	0,8750	sáb.	dom.	0,8735	0,8730	0,8725	0,8720	0,8715	sáb.	feriado	0,8700	0,8695	0,8690	0,8685	feriado	sáb.
jan/17	dom.	0,8665	0,8660	0,8655	0,8650	0,8645	sáb.	dom.	0,8630	0,8625	0,8620	0,8615	0,8610	sáb.	dom.	0,8595	0,8590	0,8585	0,8580	0,8575	sáb.	dom.	0,8560	0,8555	0,8550	0,8545	0,8540	sáb.	dom.	0,8525	0,8520
fev/17	0,8515	0,8510	0,8505	sáb.	dom.	0,8490	0,8485	0,8480	0,8475	0,8470	sáb.	dom.	0,8455	0,8450	0,8445	0,8440	0,8435	sáb.	dom.	0,8420	0,8415	0,8410	0,8405	0,8400	sáb.	dom.	feriado	feriado
mar/17	0,8375	0,8370	0,8365	sáb.	dom.	0,8350	0,8345	0,8340	0,8335	0,8330	sáb.	dom.	0,8315	0,8310	0,8305	0,8300	0,8295	sáb.	dom.	0,8280	0,8275	0,8270	0,8265	0,8260	sáb.	dom.	0,8245	0,8240	0,8235	0,8230	0,8225
abr/17	sáb.	dom.	0,8210	0,8205	0,8200	0,8195	0,8190	sáb.	dom.	0,8175	0,8170	0,8165	0,8160	feriado	sáb.	dom.	0,8140	0,8135	0,8130	0,8125	feriado	sáb.	dom.	0,8105	0,8100	0,8095	0,8090	0,8085	sáb.	dom.
mai/17	feriado	0,8065	0,8060	0,8055	0,8050	sáb.	dom.	0,8035	0,8030	0,8025	0,8020	0,8015	sáb.	dom.	0,8000	0,7995	0,7990	0,7985	0,7980	sáb.	dom.	0,7965	0,7960	0,7955	0,7950	0,7945	sáb.	dom.	0,7930	0,7925	0,7920
jun/17	0,7915	0,7910	sáb.	dom.	0,7895	0,7890	0,7885	0,7880	0,7875	sáb.	dom.	0,7860	0,7855	0,7850	feriado	0,7840	sáb.	dom.	0,7825	0,7820	0,7815	0,7810	0,7805	sáb.	dom.	0,7790	0,7785	0,7780	0,7775	0,7770
jul/17	sáb.	dom.	0,7755	0,7750	0,7745	0,7740	0,7735	sáb.	feriado	0,7720	0,7715	0,7710	0,7705	0,7700	sáb.	dom.	0,7685	0,7680	0,7675	0,7670	0,7665	sáb.	dom.	0,7650	0,7645	0,7640	0,7635	0,7630	sáb.	dom.	0,7615
ago/17	0,7611	0,7607	0,7603	0,7599	sáb.	dom.	0,7587	0,7583	0,7579	0,7575	0,7571	sáb.	dom.	0,7559	0,7555	0,7551	0,7547	0,7543	sáb.	dom.	0,7531	0,7527	0,7523	0,7519	0,7515	sáb.	dom.	0,7503	0,7499	0,7495	0,7491
set/17	0,7487	sáb.	dom.	0,7475	0,7471	0,7467	feriado	0,7459	sáb.	dom.	0,7447	0,7443	0,7439	0,7435	0,7431	sáb.	dom.	0,7419	0,7415	0,7411	0,7407	0,7403	sáb.	dom.	0,7391	0,7387	0,7383	0,7379	0,7375	sáb.
out/17	dom.	0,7363	0,7359	0,7355	0,7351	0,7347	sáb.	dom.	0,7335	0,7331	0,7327	feriado	0,7319	sáb.	dom.	0,7307	0,7303	0,7299	0,7295	0,7291	sáb.	dom.	0,7279	0,7275	0,7271	0,7267	0,7263	sáb.	dom.	0,7251	0,7247

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

ANO/MÊS DO VENCIMENTO	Jan	Fev	Mar	Abr	Mai	Jun	Jul	Ago	Set	Out	Nov	Dez
2017	-	-	-	-	-	-	-	-	-	-	0,7290	0,7236
2018	0,7178	0,7131	0,7078	0,7026	0,6974	0,6922	0,6868	0,6811	0,6764	0,6710	0,6661	0,6612
2019	0,6558	0,6509	0,6462	0,6410	0,6356	0,6309	0,6252	0,6202	0,6156	0,6108	0,6070	0,6033
2020	0,5995	0,5966	0,5932	0,5904	0,5880	0,5859	0,5840	0,5824	0,5808	0,5792	0,5777	0,5761
2021	0,5746	0,5733	0,5713	0,5692	0,5665	0,5634	0,5598	0,5555	0,5511	0,5462	0,5403	0,5326
2022	0,5253	0,5177	0,5084	0,5001	0,4898	0,4796	0,4693	0,4576	0,4469	0,4367	0,4265	0,4153
2023	0,4041	0,3949	0,3832	0,3740	0,3628	0,3521	0,3414	0,3300	0,3203	0,3103	0,2911	0,2822
2024	0,2725	0,2645	0,2562	0,2473	0,2390	0,2311	0,2220	0,2133	0,2049	0,1956	0,1877	0,1784
2025	0,1683	0,1584	0,1488	0,1382	0,1268	0,1158	0,1030	0,0914	0,0792	0,0664	0,0559	0,0437
2026	0,0321	0,0221	0,0100	0,0000	-	-	-	-	-	-	-	-

OBS.: Para débitos vencidos a partir de 01/01/99, aplicar o coeficiente de juros correspondente ao mês de vencimento do débito. Para débitos vencidos a partir de jan/99 até nov/09 e de nov/17 até out/23, quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.