Comunicado DICAR nº 63

Comunicado DICAR nº 63, de 01.09.2026
- DOE SP de 02.09.2026 -

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

O Diretor de Cobrança e Arrecadação,

Considerando o disposto no artigo 1º da Lei nº 10.175, de30/12/98, 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 30/09/2026, ANEXA AO COMUNICADO DICAR-63/26

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	4,3708	4,2390	4,0160	3,8560	3,6926	3,5116	3,3070	3,1545	2,9784	2,8405	2,7197	2,5941
FEVEREIRO	4,3608	4,2152	4,0015	3,8458	3,6801	3,4933	3,2962	3,1423	2,9669	2,8305	2,7097	2,5841
MARÇO	4,3508	4,1819	3,9870	3,8332	3,6664	3,4755	3,2824	3,1270	2,9527	2,8200	2,6997	2,5741
ABRIL	4,3408	4,1584	3,9740	3,8213	3,6516	3,4568	3,2706	3,1129	2,9419	2,8100	2,6897	2,5641
MAIO	4,3308	4,1382	3,9591	3,8079	3,6375	3,4371	3,2583	3,0979	2,9291	2,7997	2,6797	2,5541
JUNHO	4,3208	4,1215	3,9452	3,7952	3,6242	3,4185	3,2460	3,0820	2,9173	2,7897	2,6697	2,5441
JULHO	4,3108	4,1049	3,9321	3,7802	3,6088	3,3977	3,2331	3,0669	2,9056	2,7797	2,6590	2,5341
AGOSTO	4,3008	4,0892	3,9180	3,7642	3,5944	3,3800	3,2202	3,0503	2,8930	2,7697	2,6488	2,5241
SETEMBRO	4,2908	4,0743	3,9058	3,7510	3,5806	3,3632	3,2077	3,0353	2,8824	2,7597	2,6378	2,5141
OUTUBRO	4,2808	4,0605	3,8929	3,7357	3,5641	3,3468	3,1956	3,0212	2,8715	2,7497	2,6260	2,5041
NOVEMBRO	4,2708	4,0466	3,8807	3,7218	3,5487	3,3334	3,1831	3,0074	2,8613	2,7397	2,6158	2,4941
DEZEMBRO	4,2608	4,0306	3,8687	3,7079	3,5313	3,3197	3,1683	2,9927	2,8513	2,7297	2,6046	2,4841

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																						2,4741	2,4728	2,4715	feriado	sáb.	dom.	2,4663	2,4650	2,4637	feriado
jan/10	feriado	sáb.	dom.	2,4572	2,4559	2,4546	2,4533	2,4520	sáb.	dom.	2,4490	2,4480	2,4470	2,4460	2,4450	sáb.	dom.	2,4420	2,4410	2,4400	2,4390	2,4380	sáb.	dom.	2,4350	2,4340	2,4330	2,4320	2,4310	sáb.	dom.
fev/10	2,4280	2,4270	2,4260	2,4250	2,4240	sáb.	dom.	2,4210	2,4200	2,4190	2,4180	2,4170	sáb.	dom.	feriado	feriado	2,4120	2,4110	2,4100	sáb.	dom.	2,4070	2,4060	2,4050	2,4040	2,4030	sáb.	dom.
mar/10	2,4000	2,3990	2,3980	2,3970	2,3960	sáb.	dom.	2,3930	2,3920	2,3910	2,3900	2,3890	sáb.	dom.	2,3860	2,3850	2,3840	2,3830	2,3820	sáb.	dom.	2,3790	2,3780	2,3770	2,3760	2,3750	sáb.	dom.	2,3720	2,3710	2,3700
abr/10	2,3690	feriado	sáb.	dom.	2,3650	2,3640	2,3630	2,3620	2,3610	sáb.	dom.	2,3580	2,3570	2,3560	2,3550	2,3540	sáb.	dom.	2,3510	2,3500	feriado	2,3480	2,3470	sáb.	dom.	2,3440	2,3430	2,3420	2,3410	2,3400
mai/10	feriado	dom.	2,3370	2,3360	2,3350	2,3340	2,3330	sáb.	dom.	2,3300	2,3290	2,3280	2,3270	2,3260	sáb.	dom.	2,3230	2,3220	2,3210	2,3200	2,3190	sáb.	dom.	2,3160	2,3150	2,3140	2,3130	2,3120	sáb.	dom.	2,3090
jun/10	2,3080	2,3070	feriado	2,3050	sáb.	dom.	2,3020	2,3010	2,3000	2,2990	2,2980	sáb.	dom.	2,2950	2,2940	2,2930	2,2920	2,2910	sáb.	dom.	2,2880	2,2870	2,2860	2,2850	2,2840	sáb.	dom.	2,2810	2,2800	2,2790
jul/10	2,2780	2,2770	sáb.	dom.	2,2740	2,2730	2,2720	2,2710	feriado	sáb.	dom.	2,2670	2,2660	2,2650	2,2640	2,2630	sáb.	dom.	2,2600	2,2590	2,2580	2,2570	2,2560	sáb.	dom.	2,2530	2,2520	2,2510	2,2500	2,2490	sáb.
ago/10	dom.	2,2460	2,2450	2,2440	2,2430	2,2420	sáb.	dom.	2,2390	2,2380	2,2370	2,2360	2,2350	sáb.	dom.	2,2320	2,2310	2,2300	2,2290	2,2280	sáb.	dom.	2,2250	2,2240	2,2230	2,2220	2,2210	sáb.	dom.	2,2180	2,2170
set/10	2,2160	2,2150	2,2140	sáb.	dom.	2,2110	feriado	2,2090	2,2080	2,2070	sáb.	dom.	2,2040	2,2030	2,2020	2,2010	2,2000	sáb.	dom.	2,1970	2,1960	2,1950	2,1940	2,1930	sáb.	dom.	2,1900	2,1890	2,1880	2,1870
out/10	2,1860	sáb.	dom.	2,1830	2,1820	2,1810	2,1800	2,1790	sáb.	dom.	2,1760	feriado	2,1740	2,1730	2,1720	sáb.	dom.	2,1690	2,1680	2,1670	2,1660	2,1650	sáb.	dom.	2,1620	2,1610	2,1600	2,1590	2,1580	sáb.	dom.
nov/10	2,1550	feriado	2,1530	2,1520	2,1510	sáb.	dom.	2,1480	2,1470	2,1460	2,1450	2,1440	sáb.	dom.	feriado	2,1400	2,1390	2,1380	2,1370	sáb.	dom.	2,1340	2,1330	2,1320	2,1310	2,1300	sáb.	dom.	2,1270	2,1260
dez/10	2,1250	2,1240	2,1230	sáb.	dom.	2,1200	2,1190	2,1180	2,1170	2,1160	sáb.	dom.	2,1130	2,1120	2,1110	2,1100	2,1090	sáb.	dom.	2,1060	2,1050	2,1040	2,1030	2,1020	feriado	dom.	2,0990	2,0980	2,0970	2,0960	feriado
jan/11	feriado	dom.	2,0920	2,0910	2,0900	2,0890	2,0880	sáb.	dom.	2,0850	2,0840	2,0830	2,0820	2,0810	sáb.	dom.	2,0780	2,0770	2,0760	2,0750	2,0740	sáb.	dom.	2,0710	2,0700	2,0690	2,0680	2,0670	sáb.	dom.	2,0640
fev/11	2,0630	2,0620	2,0610	2,0600	sáb.	dom.	2,0570	2,0560	2,0550	2,0540	2,0530	sáb.	dom.	2,0500	2,0490	2,0480	2,0470	2,0460	sáb.	dom.	2,0430	2,0420	2,0410	2,0400	2,0390	sáb.	dom.	2,0360
mar/11	2,0350	2,0340	2,0330	2,0320	sáb.	dom.	feriado	feriado	2,0270	2,0260	2,0250	sáb.	dom.	2,0220	2,0210	2,0200	2,0190	2,0180	sáb.	dom.	2,0150	2,0140	2,0130	2,0120	2,0110	sáb.	dom.	2,0080	2,0070	2,0060	2,0050
abr/11	2,0040	sáb.	dom.	2,0010	2,0000	1,9990	1,9980	1,9970	sáb.	dom.	1,9940	1,9930	1,9920	1,9910	1,9900	sáb.	dom.	1,9870	1,9860	1,9850	feriado	feriado	sáb.	dom.	1,9800	1,9790	1,9780	1,9770	1,9760	sáb.
mai/11	feriado	1,9728	1,9717	1,9706	1,9695	1,9684	sáb.	dom.	1,9651	1,9640	1,9629	1,9618	1,9607	sáb.	dom.	1,9574	1,9563	1,9552	1,9541	1,9530	sáb.	dom.	1,9497	1,9486	1,9475	1,9464	1,9453	sáb.	dom.	1,9420	1,9409
jun/11	1,9398	1,9387	1,9376	sáb.	dom.	1,9343	1,9332	1,9321	1,9310	1,9299	sáb.	dom.	1,9266	1,9255	1,9244	1,9233	1,9222	sáb.	dom.	1,9189	1,9178	1,9167	feriado	1,9145	sáb.	dom.	1,9112	1,9101	1,9090	1,9079
jul/11	1,9068	sáb.	dom.	1,9035	1,9024	1,9013	1,9002	1,8991	feriado	dom.	1,8958	1,8947	1,8936	1,8925	1,8914	sáb.	dom.	1,8881	1,8870	1,8859	1,8848	1,8837	sáb.	dom.	1,8804	1,8793	1,8782	1,8771	1,8760	sáb.	dom.
ago/11	1,8728	1,8718	1,8708	1,8698	1,8688	sáb.	dom.	1,8658	1,8648	1,8638	1,8628	1,8618	sáb.	dom.	1,8588	1,8578	1,8568	1,8558	1,8548	sáb.	dom.	1,8518	1,8508	1,8498	1,8488	1,8478	sáb.	dom.	1,8448	1,8438	1,8428
set/11	1,8418	1,8408	sáb.	dom.	1,8378	1,8368	feriado	1,8348	1,8338	sáb.	dom.	1,8308	1,8298	1,8288	1,8278	1,8268	sáb.	dom.	1,8238	1,8228	1,8218	1,8208	1,8198	sáb.	dom.	1,8168	1,8158	1,8148	1,8138	1,8128
out/11	sáb.	dom.	1,8098	1,8088	1,8078	1,8068	1,8058	sáb.	dom.	1,8028	1,8018	feriado	1,7998	1,7988	sáb.	dom.	1,7958	1,7948	1,7938	1,7928	1,7918	sáb.	dom.	1,7888	1,7878	1,7868	1,7858	1,7848	sáb.	dom.	1,7818
nov/11	1,7808	feriado	1,7788	1,7778	sáb.	dom.	1,7748	1,7738	1,7728	1,7718	1,7708	sáb.	dom.	1,7678	feriado	1,7658	1,7648	1,7638	sáb.	dom.	1,7608	1,7598	1,7588	1,7578	1,7568	sáb.	dom.	1,7538	1,7528	1,7518
dez/11	1,7508	1,7498	sáb.	dom.	1,7468	1,7458	1,7448	1,7438	1,7428	sáb.	dom.	1,7398	1,7388	1,7378	1,7368	1,7358	sáb.	dom.	1,7328	1,7318	1,7308	1,7298	1,7288	sáb.	feriado	1,7258	1,7248	1,7238	1,7228	feriado	sáb.
jan/12	feriado	1,7188	1,7178	1,7168	1,7158	1,7148	sáb.	dom.	1,7118	1,7108	1,7098	1,7088	1,7078	sáb.	dom.	1,7048	1,7038	1,7028	1,7018	1,7008	sáb.	dom.	1,6978	1,6968	1,6958	1,6948	1,6938	sáb.	dom.	1,6908	1,6898
fev/12	1,6888	1,6878	1,6868	sáb.	dom.	1,6838	1,6828	1,6818	1,6808	1,6798	sáb.	dom.	1,6768	1,6758	1,6748	1,6738	1,6728	sáb.	dom.	feriado	feriado	1,6678	1,6668	1,6658	sáb.	dom.	1,6628	1,6618	1,6608
mar/12	1,6599	1,6590	sáb.	dom.	1,6563	1,6554	1,6545	1,6536	1,6527	sáb.	dom.	1,6500	1,6491	1,6482	1,6473	1,6464	sáb.	dom.	1,6437	1,6428	1,6419	1,6410	1,6401	sáb.	dom.	1,6374	1,6365	1,6356	1,6347	1,6338	sáb.
abr/12	dom.	1,6309	1,6299	1,6289	1,6279	feriado	sáb.	dom.	1,6239	1,6229	1,6219	1,6209	1,6199	sáb.	dom.	1,6169	1,6159	1,6149	1,6139	1,6129	feriado	dom.	1,6099	1,6089	1,6079	1,6069	1,6059	sáb.	dom.	1,6029
mai/12	feriado	1,6021	1,6017	1,6013	sáb.	dom.	1,6001	1,5997	1,5993	1,5989	1,5985	sáb.	dom.	1,5973	1,5969	1,5965	1,5961	1,5957	sáb.	dom.	1,5945	1,5941	1,5937	1,5933	1,5929	sáb.	dom.	1,5917	1,5913	1,5909	1,5905
jun/12	1,5902	sáb.	dom.	1,5893	1,5890	1,5887	feriado	1,5881	sáb.	dom.	1,5872	1,5869	1,5866	1,5863	1,5860	sáb.	dom.	1,5851	1,5848	1,5845	1,5842	1,5839	sáb.	dom.	1,5830	1,5827	1,5824	1,5821	1,5818	sáb.
jul/12	dom.	1,5809	1,5806	1,5803	1,5800	1,5797	sáb.	dom.	feriado	1,5785	1,5782	1,5779	1,5776	sáb.	dom.	1,5767	1,5764	1,5761	1,5758	1,5755	sáb.	dom.	1,5746	1,5743	1,5740	1,5737	1,5734	sáb.	dom.	1,5725	1,5722
ago/12	1,5719	1,5716	1,5713	sáb.	dom.	1,5704	1,5701	1,5698	1,5695	1,5692	sáb.	dom.	1,5683	1,5680	1,5677	1,5674	1,5671	sáb.	dom.	1,5662	1,5659	1,5656	1,5653	1,5650	sáb.	dom.	1,5641	1,5638	1,5635	1,5632	1,5629
set/12	sáb.	dom.	1,5620	1,5617	1,5614	1,5611	feriado	sáb.	dom.	1,5599	1,5596	1,5593	1,5590	1,5587	sáb.	dom.	1,5578	1,5575	1,5572	1,5569	1,5566	sáb.	dom.	1,5557	1,5554	1,5551	1,5548	1,5545	sáb.	dom.
out/12	1,5536	1,5533	1,5530	1,5527	1,5524	sáb.	dom.	1,5515	1,5512	1,5509	1,5506	feriado	sáb.	dom.	1,5494	1,5491	1,5488	1,5485	1,5482	sáb.	dom.	1,5473	1,5470	1,5467	1,5464	1,5461	sáb.	dom.	1,5452	1,5449	1,5446
nov/12	1,5443	feriado	sáb.	dom.	1,5431	1,5428	1,5425	1,5422	1,5419	sáb.	dom.	1,5410	1,5407	1,5404	feriado	1,5398	sáb.	dom.	1,5389	1,5386	1,5383	1,5380	1,5377	sáb.	dom.	1,5368	1,5365	1,5362	1,5359	1,5356
dez/12	sáb.	dom.	1,5347	1,5344	1,5341	1,5338	1,5335	sáb.	dom.	1,5326	1,5323	1,5320	1,5317	1,5314	sáb.	dom.	1,5305	1,5302	1,5299	1,5296	1,5293	sáb.	dom.	1,5284	feriado	1,5278	1,5275	1,5272	sáb.	dom.	feriado
jan/13	feriado	1,5257	1,5254	1,5251	sáb.	dom.	1,5242	1,5239	1,5236	1,5233	1,5230	sáb.	dom.	1,5221	1,5218	1,5215	1,5212	1,5209	sáb.	dom.	1,5200	1,5197	1,5194	1,5191	1,5188	sáb.	dom.	1,5179	1,5176	1,5173	1,5170
fev/13	1,5167	sáb.	dom.	1,5158	1,5155	1,5152	1,5149	1,5146	sáb.	dom.	feriado	feriado	1,5131	1,5128	1,5125	sáb.	dom.	1,5116	1,5113	1,5110	1,5107	1,5104	sáb.	dom.	1,5095	1,5092	1,5089	1,5086
mar/13	1,5083	sáb.	dom.	1,5074	1,5071	1,5068	1,5065	1,5062	sáb.	dom.	1,5053	1,5050	1,5047	1,5044	1,5041	sáb.	dom.	1,5032	1,5029	1,5026	1,5023	1,5020	sáb.	dom.	1,5011	1,5008	1,5005	1,5002	feriado	sáb.	dom.
abr/13	1,4990	1,4987	1,4984	1,4981	1,4978	sáb.	dom.	1,4969	1,4966	1,4963	1,4960	1,4957	sáb.	dom.	1,4948	1,4945	1,4942	1,4939	1,4936	sáb.	feriado	1,4927	1,4924	1,4921	1,4918	1,4915	sáb.	dom.	1,4906	1,4903
mai/13	feriado	1,4897	1,4894	sáb.	dom.	1,4885	1,4882	1,4879	1,4876	1,4873	sáb.	dom.	1,4864	1,4861	1,4858	1,4855	1,4852	sáb.	dom.	1,4843	1,4840	1,4837	1,4834	1,4831	sáb.	dom.	1,4822	1,4819	1,4816	feriado	1,4810
jun/13	sáb.	dom.	1,4801	1,4798	1,4795	1,4792	1,4789	sáb.	dom.	1,4780	1,4777	1,4774	1,4771	1,4768	sáb.	dom.	1,4759	1,4756	1,4753	1,4750	1,4747	sáb.	dom.	1,4738	1,4735	1,4732	1,4729	1,4726	sáb.	dom.
jul/13	1,4717	1,4714	1,4711	1,4708	1,4705	sáb.	dom.	1,4696	feriado	1,4690	1,4687	1,4684	sáb.	dom.	1,4675	1,4672	1,4669	1,4666	1,4663	sáb.	dom.	1,4654	1,4651	1,4648	1,4645	1,4642	sáb.	dom.	1,4633	1,4630	1,4627
ago/13	1,4624	1,4621	sáb.	dom.	1,4612	1,4609	1,4606	1,4603	1,4600	sáb.	dom.	1,4591	1,4588	1,4585	1,4582	1,4579	sáb.	dom.	1,4570	1,4567	1,4564	1,4561	1,4558	sáb.	dom.	1,4549	1,4546	1,4543	1,4540	1,4537	sáb.
set/13	dom.	1,4528	1,4525	1,4522	1,4519	1,4516	sáb.	dom.	1,4507	1,4504	1,4501	1,4498	1,4495	sáb.	dom.	1,4486	1,4483	1,4480	1,4477	1,4474	sáb.	dom.	1,4465	1,4462	1,4459	1,4456	1,4453	sáb.	dom.	1,4444
out/13	1,4441	1,4438	1,4435	1,4432	sáb.	dom.	1,4423	1,4420	1,4417	1,4414	1,4411	sáb.	dom.	1,4402	1,4399	1,4396	1,4393	1,4390	sáb.	dom.	1,4381	1,4378	1,4375	1,4372	1,4369	sáb.	dom.	1,4360	1,4357	1,4354	1,4351
nov/13	1,4348	feriado	dom.	1,4339	1,4336	1,4333	1,4330	1,4327	sáb.	dom.	1,4318	1,4315	1,4312	1,4309	feriado	sáb.	dom.	1,4297	1,4294	1,4291	1,4288	1,4285	sáb.	dom.	1,4276	1,4273	1,4270	1,4267	1,4264	sáb.
dez/13	dom.	1,4255	1,4252	1,4249	1,4246	1,4243	sáb.	dom.	1,4234	1,4231	1,4228	1,4225	1,4222	sáb.	dom.	1,4213	1,4210	1,4207	1,4204	1,4201	sáb.	dom.	1,4192	1,4189	feriado	1,4183	1,4180	sáb.	dom.	1,4171	feriado
jan/14	feriado	1,4160	1,4156	sáb.	dom.	1,4144	1,4140	1,4136	1,4132	1,4128	sáb.	dom.	1,4116	1,4112	1,4108	1,4104	1,4100	sáb.	dom.	1,4088	1,4084	1,4080	1,4076	1,4072	sáb.	dom.	1,4060	1,4056	1,4052	1,4048	1,4044
fev/14	sáb.	dom.	1,4032	1,4028	1,4024	1,4020	1,4016	sáb.	dom.	1,4004	1,4000	1,3996	1,3992	1,3988	sáb.	dom.	1,3976	1,3972	1,3968	1,3964	1,3960	sáb.	dom.	1,3948	1,3944	1,3940	1,3936	1,3932
mar/14	sáb.	dom.	feriado	feriado	1,3912	1,3908	1,3904	sáb.	dom.	1,3892	1,3888	1,3884	1,3880	1,3876	sáb.	dom.	1,3864	1,3860	1,3856	1,3852	1,3848	sáb.	dom.	1,3836	1,3832	1,3828	1,3824	1,3820	sáb.	dom.	1,3808
abr/14	1,3804	1,3800	1,3796	1,3792	sáb.	dom.	1,3780	1,3776	1,3772	1,3768	1,3764	sáb.	dom.	1,3752	1,3748	1,3744	1,3740	feriado	sáb.	dom.	feriado	1,3720	1,3716	1,3712	1,3708	sáb.	dom.	1,3696	1,3692	1,3688
mai/14	feriado	1,3680	sáb.	dom.	1,3668	1,3664	1,3660	1,3656	1,3652	sáb.	dom.	1,3640	1,3636	1,3632	1,3628	1,3624	sáb.	dom.	1,3612	1,3608	1,3604	1,3600	1,3596	sáb.	dom.	1,3584	1,3580	1,3576	1,3572	1,3568	sáb.
jun/14	dom.	1,3556	1,3552	1,3548	1,3544	1,3540	sáb.	dom.	1,3528	1,3524	1,3520	1,3516	1,3512	sáb.	dom.	1,3500	1,3496	1,3492	feriado	1,3484	sáb.	dom.	1,3472	1,3468	1,3464	1,3460	1,3456	sáb.	dom.	1,3444
jul/14	1,3440	1,3436	1,3432	1,3428	sáb.	dom.	1,3416	1,3412	feriado	1,3404	1,3400	sáb.	dom.	1,3388	1,3384	1,3380	1,3376	1,3372	sáb.	dom.	1,3360	1,3356	1,3352	1,3348	1,3344	sáb.	dom.	1,3332	1,3328	1,3324	1,3320
ago/14	1,3316	sáb.	dom.	1,3304	1,3300	1,3296	1,3292	1,3288	sáb.	dom.	1,3276	1,3272	1,3268	1,3264	1,3260	sáb.	dom.	1,3248	1,3244	1,3240	1,3236	1,3232	sáb.	dom.	1,3220	1,3216	1,3212	1,3208	1,3204	sáb.	dom.
set/14	1,3192	1,3188	1,3184	1,3180	1,3176	sáb.	feriado	1,3164	1,3160	1,3156	1,3152	1,3148	sáb.	dom.	1,3136	1,3132	1,3128	1,3124	1,3120	sáb.	dom.	1,3108	1,3104	1,3100	1,3096	1,3092	sáb.	dom.	1,3080	1,3076
out/14	1,3072	1,3068	1,3064	sáb.	dom.	1,3052	1,3048	1,3044	1,3040	1,3036	sáb.	feriado	1,3024	1,3020	1,3016	1,3012	1,3008	sáb.	dom.	1,2996	1,2992	1,2988	1,2984	1,2980	sáb.	dom.	1,2968	1,2964	1,2960	1,2956	1,2952
nov/14	sáb.	feriado	1,2940	1,2936	1,2932	1,2928	1,2924	sáb.	dom.	1,2912	1,2908	1,2904	1,2900	1,2896	feriado	dom.	1,2884	1,2880	1,2876	1,2872	1,2868	sáb.	dom.	1,2856	1,2852	1,2848	1,2844	1,2840	sáb.	dom.
dez/14	1,2828	1,2824	1,2820	1,2816	1,2812	sáb.	dom.	1,2800	1,2796	1,2792	1,2788	1,2784	sáb.	dom.	1,2772	1,2768	1,2764	1,2760	1,2756	sáb.	dom.	1,2744	1,2740	1,2736	feriado	1,2728	sáb.	dom.	1,2716	1,2712	feriado
jan/15	feriado	1,2700	sáb.	dom.	1,2688	1,2684	1,2680	1,2676	1,2672	sáb.	dom.	1,2660	1,2656	1,2652	1,2648	1,2644	sáb.	dom.	1,2632	1,2628	1,2624	1,2620	1,2616	sáb.	dom.	1,2604	1,2600	1,2596	1,2592	1,2588	sáb.
fev/15	dom.	1,2576	1,2572	1,2568	1,2564	1,2560	sáb.	dom.	1,2548	1,2544	1,2540	1,2536	1,2532	sáb.	dom.	feriado	feriado	1,2512	1,2508	1,2504	sáb.	dom.	1,2492	1,2488	1,2484	1,2480	1,2476	sáb.
mar/15	dom.	1,2464	1,2460	1,2456	1,2452	1,2448	sáb.	dom.	1,2436	1,2432	1,2428	1,2424	1,2420	sáb.	dom.	1,2408	1,2404	1,2400	1,2396	1,2392	sáb.	dom.	1,2380	1,2376	1,2372	1,2368	1,2364	sáb.	dom.	1,2352	1,2348
abr/15	1,2344	1,2340	feriado	sáb.	dom.	1,2324	1,2320	1,2316	1,2312	1,2308	sáb.	dom.	1,2296	1,2292	1,2288	1,2284	1,2280	sáb.	dom.	1,2268	feriado	1,2260	1,2256	1,2252	sáb.	dom.	1,2240	1,2236	1,2232	1,2228
mai/15	feriado	sáb.	dom.	1,2212	1,2208	1,2204	1,2200	1,2196	sáb.	dom.	1,2184	1,2180	1,2176	1,2172	1,2168	sáb.	dom.	1,2156	1,2152	1,2148	1,2144	1,2140	sáb.	dom.	1,2128	1,2124	1,2120	1,2116	1,2112	sáb.	dom.
jun/15	1,2100	1,2096	1,2092	feriado	1,2084	sáb.	dom.	1,2072	1,2068	1,2064	1,2060	1,2056	sáb.	dom.	1,2044	1,2040	1,2036	1,2032	1,2028	sáb.	dom.	1,2016	1,2012	1,2008	1,2004	1,2000	sáb.	dom.	1,1988	1,1984
jul/15	1,1979	1,1974	1,1969	sáb.	dom.	1,1954	1,1949	1,1944	feriado	1,1934	sáb.	dom.	1,1919	1,1914	1,1909	1,1904	1,1899	sáb.	dom.	1,1884	1,1879	1,1874	1,1869	1,1864	sáb.	dom.	1,1849	1,1844	1,1839	1,1834	1,1829
ago/15	sáb.	dom.	1,1814	1,1809	1,1804	1,1799	1,1794	sáb.	dom.	1,1779	1,1774	1,1769	1,1764	1,1759	sáb.	dom.	1,1744	1,1739	1,1734	1,1729	1,1724	sáb.	dom.	1,1709	1,1704	1,1699	1,1694	1,1689	sáb.	dom.	1,1674
set/15	1,1669	1,1664	1,1659	1,1654	sáb.	dom.	feriado	1,1634	1,1629	1,1624	1,1619	sáb.	dom.	1,1604	1,1599	1,1594	1,1589	1,1584	sáb.	dom.	1,1569	1,1564	1,1559	1,1554	1,1549	sáb.	dom.	1,1534	1,1529	1,1524
out/15	1,1519	1,1514	sáb.	dom.	1,1499	1,1494	1,1489	1,1484	1,1479	sáb.	dom.	feriado	1,1459	1,1454	1,1449	1,1444	sáb.	dom.	1,1429	1,1424	1,1419	1,1414	1,1409	sáb.	dom.	1,1394	1,1389	1,1384	1,1379	1,1374	sáb.
nov/15	dom.	feriado	1,1354	1,1349	1,1344	1,1339	sáb.	dom.	1,1324	1,1319	1,1314	1,1309	1,1304	sáb.	feriado	1,1289	1,1284	1,1279	1,1274	1,1269	sáb.	dom.	1,1254	1,1249	1,1244	1,1239	1,1234	sáb.	dom.	1,1219
dez/15	1,1214	1,1209	1,1204	1,1199	sáb.	dom.	1,1184	1,1179	1,1174	1,1169	1,1164	sáb.	dom.	1,1149	1,1144	1,1139	1,1134	1,1129	sáb.	dom.	1,1114	1,1109	1,1104	1,1099	feriado	sáb.	dom.	1,1079	1,1074	1,1069	feriado
jan/16	feriado	sáb.	dom.	1,1044	1,1039	1,1034	1,1029	1,1024	sáb.	dom.	1,1009	1,1004	1,0999	1,0994	1,0989	sáb.	dom.	1,0974	1,0969	1,0964	1,0959	1,0954	sáb.	dom.	1,0939	1,0934	1,0929	1,0924	1,0919	sáb.	dom.
fev/16	1,0904	1,0899	1,0894	1,0889	1,0884	sáb.	dom.	feriado	feriado	1,0859	1,0854	1,0849	sáb.	dom.	1,0834	1,0829	1,0824	1,0819	1,0814	sáb.	dom.	1,0799	1,0794	1,0789	1,0784	1,0779	sáb.	dom.	1,0764
mar/16	1,0759	1,0754	1,0749	1,0744	sáb.	dom.	1,0729	1,0724	1,0719	1,0714	1,0709	sáb.	dom.	1,0694	1,0689	1,0684	1,0679	1,0674	sáb.	dom.	1,0659	1,0654	1,0649	1,0644	feriado	sáb.	dom.	1,0624	1,0619	1,0614	1,0609
abr/16	1,0604	sáb.	dom.	1,0589	1,0584	1,0579	1,0574	1,0569	sáb.	dom.	1,0554	1,0549	1,0544	1,0539	1,0534	sáb.	dom.	1,0519	1,0514	1,0509	feriado	1,0499	sáb.	dom.	1,0484	1,0479	1,0474	1,0469	1,0464	sáb.
mai/16	feriado	1,0449	1,0444	1,0439	1,0434	1,0429	sáb.	dom.	1,0414	1,0409	1,0404	1,0399	1,0394	sáb.	dom.	1,0379	1,0374	1,0369	1,0364	1,0359	sáb.	dom.	1,0344	1,0339	1,0334	feriado	1,0324	sáb.	dom.	1,0309	1,0304
jun/16	1,0299	1,0294	1,0289	sáb.	dom.	1,0274	1,0269	1,0264	1,0259	1,0254	sáb.	dom.	1,0239	1,0234	1,0229	1,0224	1,0219	sáb.	dom.	1,0204	1,0199	1,0194	1,0189	1,0184	sáb.	dom.	1,0169	1,0164	1,0159	1,0154
jul/16	1,0149	sáb.	dom.	1,0134	1,0129	1,0124	1,0119	1,0114	feriado	dom.	1,0099	1,0094	1,0089	1,0084	1,0079	sáb.	dom.	1,0064	1,0059	1,0054	1,0049	1,0044	sáb.	dom.	1,0029	1,0024	1,0019	1,0014	1,0009	sáb.	dom.
ago/16	0,9994	0,9989	0,9984	0,9979	0,9974	sáb.	dom.	0,9959	0,9954	0,9949	0,9944	0,9939	sáb.	dom.	0,9924	0,9919	0,9914	0,9909	0,9904	sáb.	dom.	0,9889	0,9884	0,9879	0,9874	0,9869	sáb.	dom.	0,9854	0,9849	0,9844
set/16	0,9839	0,9834	sáb.	dom.	0,9819	0,9814	feriado	0,9804	0,9799	sáb.	dom.	0,9784	0,9779	0,9774	0,9769	0,9764	sáb.	dom.	0,9749	0,9744	0,9739	0,9734	0,9729	sáb.	dom.	0,9714	0,9709	0,9704	0,9699	0,9694
out/16	sáb.	dom.	0,9679	0,9674	0,9669	0,9664	0,9659	sáb.	dom.	0,9644	0,9639	feriado	0,9629	0,9624	sáb.	dom.	0,9609	0,9604	0,9599	0,9594	0,9589	sáb.	dom.	0,9574	0,9569	0,9564	0,9559	0,9554	sáb.	dom.	0,9539
nov/16	0,9534	feriado	0,9524	0,9519	sáb.	dom.	0,9504	0,9499	0,9494	0,9489	0,9484	sáb.	dom.	0,9469	feriado	0,9459	0,9454	0,9449	sáb.	dom.	0,9434	0,9429	0,9424	0,9419	0,9414	sáb.	dom.	0,9399	0,9394	0,9389
dez/16	0,9384	0,9379	sáb.	dom.	0,9364	0,9359	0,9354	0,9349	0,9344	sáb.	dom.	0,9329	0,9324	0,9319	0,9314	0,9309	sáb.	dom.	0,9294	0,9289	0,9284	0,9279	0,9274	sáb.	feriado	0,9259	0,9254	0,9249	0,9244	feriado	sáb.
jan/17	dom.	0,9224	0,9219	0,9214	0,9209	0,9204	sáb.	dom.	0,9189	0,9184	0,9179	0,9174	0,9169	sáb.	dom.	0,9154	0,9149	0,9144	0,9139	0,9134	sáb.	dom.	0,9119	0,9114	0,9109	0,9104	0,9099	sáb.	dom.	0,9084	0,9079
fev/17	0,9074	0,9069	0,9064	sáb.	dom.	0,9049	0,9044	0,9039	0,9034	0,9029	sáb.	dom.	0,9014	0,9009	0,9004	0,8999	0,8994	sáb.	dom.	0,8979	0,8974	0,8969	0,8964	0,8959	sáb.	dom.	feriado	feriado
mar/17	0,8934	0,8929	0,8924	sáb.	dom.	0,8909	0,8904	0,8899	0,8894	0,8889	sáb.	dom.	0,8874	0,8869	0,8864	0,8859	0,8854	sáb.	dom.	0,8839	0,8834	0,8829	0,8824	0,8819	sáb.	dom.	0,8804	0,8799	0,8794	0,8789	0,8784
abr/17	sáb.	dom.	0,8769	0,8764	0,8759	0,8754	0,8749	sáb.	dom.	0,8734	0,8729	0,8724	0,8719	feriado	sáb.	dom.	0,8699	0,8694	0,8689	0,8684	feriado	sáb.	dom.	0,8664	0,8659	0,8654	0,8649	0,8644	sáb.	dom.
mai/17	feriado	0,8624	0,8619	0,8614	0,8609	sáb.	dom.	0,8594	0,8589	0,8584	0,8579	0,8574	sáb.	dom.	0,8559	0,8554	0,8549	0,8544	0,8539	sáb.	dom.	0,8524	0,8519	0,8514	0,8509	0,8504	sáb.	dom.	0,8489	0,8484	0,8479
jun/17	0,8474	0,8469	sáb.	dom.	0,8454	0,8449	0,8444	0,8439	0,8434	sáb.	dom.	0,8419	0,8414	0,8409	feriado	0,8399	sáb.	dom.	0,8384	0,8379	0,8374	0,8369	0,8364	sáb.	dom.	0,8349	0,8344	0,8339	0,8334	0,8329
jul/17	sáb.	dom.	0,8314	0,8309	0,8304	0,8299	0,8294	sáb.	feriado	0,8279	0,8274	0,8269	0,8264	0,8259	sáb.	dom.	0,8244	0,8239	0,8234	0,8229	0,8224	sáb.	dom.	0,8209	0,8204	0,8199	0,8194	0,8189	sáb.	dom.	0,8174
ago/17	0,8170	0,8166	0,8162	0,8158	sáb.	dom.	0,8146	0,8142	0,8138	0,8134	0,8130	sáb.	dom.	0,8118	0,8114	0,8110	0,8106	0,8102	sáb.	dom.	0,8090	0,8086	0,8082	0,8078	0,8074	sáb.	dom.	0,8062	0,8058	0,8054	0,8050
set/17	0,8046	sáb.	dom.	0,8034	0,8030	0,8026	feriado	0,8018	sáb.	dom.	0,8006	0,8002	0,7998	0,7994	0,7990	sáb.	dom.	0,7978	0,7974	0,7970	0,7966	0,7962	sáb.	dom.	0,7950	0,7946	0,7942	0,7938	0,7934	sáb.
out/17	dom.	0,7922	0,7918	0,7914	0,7910	0,7906	sáb.	dom.	0,7894	0,7890	0,7886	feriado	0,7878	sáb.	dom.	0,7866	0,7862	0,7858	0,7854	0,7850	sáb.	dom.	0,7838	0,7834	0,7830	0,7826	0,7822	sáb.	dom.	0,7810	0,7806

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	-	-	-	-	-	-	-	-	-	-	0,7849	0,7795
2018	0,7737	0,7690	0,7637	0,7585	0,7533	0,7481	0,7427	0,7370	0,7323	0,7269	0,7220	0,7171
2019	0,7117	0,7068	0,7021	0,6969	0,6915	0,6868	0,6811	0,6761	0,6715	0,6667	0,6629	0,6592
2020	0,6554	0,6525	0,6491	0,6463	0,6439	0,6418	0,6399	0,6383	0,6367	0,6351	0,6336	0,6320
2021	0,6305	0,6292	0,6272	0,6251	0,6224	0,6193	0,6157	0,6114	0,6070	0,6021	0,5962	0,5885
2022	0,5812	0,5736	0,5643	0,5560	0,5457	0,5355	0,5252	0,5135	0,5028	0,4926	0,4824	0,4712
2023	0,4600	0,4508	0,4391	0,4299	0,4187	0,4080	0,3973	0,3859	0,3762	0,3662	0,3470	0,3381
2024	0,3284	0,3204	0,3121	0,3032	0,2949	0,2870	0,2779	0,2692	0,2608	0,2515	0,2436	0,2343
2025	0,2242	0,2143	0,2047	0,1941	0,1827	0,1717	0,1589	0,1473	0,1351	0,1223	0,1118	0,0996
2026	0,0880	0,0780	0,0659	0,0550	0,0443	0,0331	0,0209	0,0100	-	-	-	-

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.