Comunicado DICAR Nº 48 DE 01/07/2025 - Estadual - São Paulo

Publicado no DOE - SP em 2 jul 2025

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 31 de julho de 2025 para os débitos de ICMS.

A Diretora de Cobrança e Arrecadação,

Considerando o disposto no artigo 1º da Lei nº 10.175 , de 30.12.1998, 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 VENCIMENTO	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009
JANEIRO	4,2091	4,0773	3,8543	3,6943	3,5309	3,3499	3,1453	2,9928	2,8167	2,6788	2,5580	2,4324
FEVEREIRO	4,1991	4,0535	3,8398	3,6841	3,5184	3,3316	3,1345	2,9806	2,8052	2,6688	2,5480	2,4224
MARÇO	4,1891	4,0202	3,8253	3,6715	3,5047	3,3138	3,1207	2,9653	2,7910	2,6583	2,5380	2,4124
ABRIL	4,1791	3,9967	3,8123	3,6596	3,4899	3,2951	3,1089	2,9512	2,7802	2,6483	2,5280	2,4024
MAIO	4,1691	3,9765	3,7974	3,6462	3,4758	3,2754	3,0966	2,9362	2,7674	2,6380	2,5180	2,3924
JUNHO	4,1591	3,9598	3,7835	3,6335	3,4625	3,2568	3,0843	2,9203	2,7556	2,6280	2,5080	2,3824
JULHO	4,1491	3,9432	3,7704	3,6185	3,4471	3,2360	3,0714	2,9052	2,7439	2,6180	2,4973	2,3724
AGOSTO	4,1391	3,9275	3,7563	3,6025	3,4327	3,2183	3,0585	2,8886	2,7313	2,6080	2,4871	2,3624
SETEMBRO	4,1291	3,9126	3,7441	3,5893	3,4189	3,2015	3,0460	2,8736	2,7207	2,5980	2,4761	2,3524
OUTUBRO	4,1191	3,8988	3,7312	3,5740	3,4024	3,1851	3,0339	2,8595	2,7098	2,5880	2,4643	2,3424
NOVEMBRO	4,1091	3,8849	3,7190	3,5601	3,3870	3,1717	3,0214	2,8457	2,6996	2,5780	2,4541	2,3324
DEZEMBRO	4,0991	3,8689	3,7070	3,5462	3,3696	3,1580	3,0066	2,8310	2,6896	2,5680	2,4429	2,3224

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																						2,3124	2,3111	2,3098	feriado	sáb.	dom.	2,3046	2,3033	2,3020	feriado
jan/10	feriado	sáb.	dom.	2,2955	2,2942	2,2929	2,2916	2,2903	sáb.	dom.	2,2873	2,2863	2,2853	2,2843	2,2833	sáb.	dom.	2,2803	2,2793	2,2783	2,2773	2,2763	sáb.	dom.	2,2733	2,2723	2,2713	2,2703	2,2693	sáb.	dom.
fev/10	2,2663	2,2653	2,2643	2,2633	2,2623	sáb.	dom.	2,2593	2,2583	2,2573	2,2563	2,2553	sáb.	dom.	feriado	feriado	2,2503	2,2493	2,2483	sáb.	dom.	2,2453	2,2443	2,2433	2,2423	2,2413	sáb.	dom.
mar/10	2,2383	2,2373	2,2363	2,2353	2,2343	sáb.	dom.	2,2313	2,2303	2,2293	2,2283	2,2273	sáb.	dom.	2,2243	2,2233	2,2223	2,2213	2,2203	sáb.	dom.	2,2173	2,2163	2,2153	2,2143	2,2133	sáb.	dom.	2,2103	2,2093	2,2083
abr/10	2,2073	feriado	sáb.	dom.	2,2033	2,2023	2,2013	2,2003	2,1993	sáb.	dom.	2,1963	2,1953	2,1943	2,1933	2,1923	sáb.	dom.	2,1893	2,1883	feriado	2,1863	2,1853	sáb.	dom.	2,1823	2,1813	2,1803	2,1793	2,1783
mai/10	feriado	dom.	2,1753	2,1743	2,1733	2,1723	2,1713	sáb.	dom.	2,1683	2,1673	2,1663	2,1653	2,1643	sáb.	dom.	2,1613	2,1603	2,1593	2,1583	2,1573	sáb.	dom.	2,1543	2,1533	2,1523	2,1513	2,1503	sáb.	dom.	2,1473
jun/10	2,1463	2,1453	feriado	2,1433	sáb.	dom.	2,1403	2,1393	2,1383	2,1373	2,1363	sáb.	dom.	2,1333	2,1323	2,1313	2,1303	2,1293	sáb.	dom.	2,1263	2,1253	2,1243	2,1233	2,1223	sáb.	dom.	2,1193	2,1183	2,1173
jul/10	2,1163	2,1153	sáb.	dom.	2,1123	2,1113	2,1103	2,1093	feriado	sáb.	dom.	2,1053	2,1043	2,1033	2,1023	2,1013	sáb.	dom.	2,0983	2,0973	2,0963	2,0953	2,0943	sáb.	dom.	2,0913	2,0903	2,0893	2,0883	2,0873	sáb.
ago/10	dom.	2,0843	2,0833	2,0823	2,0813	2,0803	sáb.	dom.	2,0773	2,0763	2,0753	2,0743	2,0733	sáb.	dom.	2,0703	2,0693	2,0683	2,0673	2,0663	sáb.	dom.	2,0633	2,0623	2,0613	2,0603	2,0593	sáb.	dom.	2,0563	2,0553
set/10	2,0543	2,0533	2,0523	sáb.	dom.	2,0493	feriado	2,0473	2,0463	2,0453	sáb.	dom.	2,0423	2,0413	2,0403	2,0393	2,0383	sáb.	dom.	2,0353	2,0343	2,0333	2,0323	2,0313	sáb.	dom.	2,0283	2,0273	2,0263	2,0253
out/10	2,0243	sáb.	dom.	2,0213	2,0203	2,0193	2,0183	2,0173	sáb.	dom.	2,0143	feriado	2,0123	2,0113	2,0103	sáb.	dom.	2,0073	2,0063	2,0053	2,0043	2,0033	sáb.	dom.	2,0003	1,9993	1,9983	1,9973	1,9963	sáb.	dom.
nov/10	1,9933	feriado	1,9913	1,9903	1,9893	sáb.	dom.	1,9863	1,9853	1,9843	1,9833	1,9823	sáb.	dom.	feriado	1,9783	1,9773	1,9763	1,9753	sáb.	dom.	1,9723	1,9713	1,9703	1,9693	1,9683	sáb.	dom.	1,9653	1,9643
dez/10	1,9633	1,9623	1,9613	sáb.	dom.	1,9583	1,9573	1,9563	1,9553	1,9543	sáb.	dom.	1,9513	1,9503	1,9493	1,9483	1,9473	sáb.	dom.	1,9443	1,9433	1,9423	1,9413	1,9403	feriado	dom.	1,9373	1,9363	1,9353	1,9343	feriado
jan/11	feriado	dom.	1,9303	1,9293	1,9283	1,9273	1,9263	sáb.	dom.	1,9233	1,9223	1,9213	1,9203	1,9193	sáb.	dom.	1,9163	1,9153	1,9143	1,9133	1,9123	sáb.	dom.	1,9093	1,9083	1,9073	1,9063	1,9053	sáb.	dom.	1,9023
fev/11	1,9013	1,9003	1,8993	1,8983	sáb.	dom.	1,8953	1,8943	1,8933	1,8923	1,8913	sáb.	dom.	1,8883	1,8873	1,8863	1,8853	1,8843	sáb.	dom.	1,8813	1,8803	1,8793	1,8783	1,8773	sáb.	dom.	1,8743
mar/11	1,8733	1,8723	1,8713	1,8703	sáb.	dom.	feriado	feriado	1,8653	1,8643	1,8633	sáb.	dom.	1,8603	1,8593	1,8583	1,8573	1,8563	sáb.	dom.	1,8533	1,8523	1,8513	1,8503	1,8493	sáb.	dom.	1,8463	1,8453	1,8443	1,8433
abr/11	1,8423	sáb.	dom.	1,8393	1,8383	1,8373	1,8363	1,8353	sáb.	dom.	1,8323	1,8313	1,8303	1,8293	1,8283	sáb.	dom.	1,8253	1,8243	1,8233	feriado	feriado	sáb.	dom.	1,8183	1,8173	1,8163	1,8153	1,8143	sáb.
mai/11	feriado	1,8111	1,8100	1,8089	1,8078	1,8067	sáb.	dom.	1,8034	1,8023	1,8012	1,8001	1,7990	sáb.	dom.	1,7957	1,7946	1,7935	1,7924	1,7913	sáb.	dom.	1,7880	1,7869	1,7858	1,7847	1,7836	sáb.	dom.	1,7803	1,7792
jun/11	1,7781	1,7770	1,7759	sáb.	dom.	1,7726	1,7715	1,7704	1,7693	1,7682	sáb.	dom.	1,7649	1,7638	1,7627	1,7616	1,7605	sáb.	dom.	1,7572	1,7561	1,7550	feriado	1,7528	sáb.	dom.	1,7495	1,7484	1,7473	1,7462
jul/11	1,7451	sáb.	dom.	1,7418	1,7407	1,7396	1,7385	1,7374	feriado	dom.	1,7341	1,7330	1,7319	1,7308	1,7297	sáb.	dom.	1,7264	1,7253	1,7242	1,7231	1,7220	sáb.	dom.	1,7187	1,7176	1,7165	1,7154	1,7143	sáb.	dom.
ago/11	1,7111	1,7101	1,7091	1,7081	1,7071	sáb.	dom.	1,7041	1,7031	1,7021	1,7011	1,7001	sáb.	dom.	1,6971	1,6961	1,6951	1,6941	1,6931	sáb.	dom.	1,6901	1,6891	1,6881	1,6871	1,6861	sáb.	dom.	1,6831	1,6821	1,6811
set/11	1,6801	1,6791	sáb.	dom.	1,6761	1,6751	feriado	1,6731	1,6721	sáb.	dom.	1,6691	1,6681	1,6671	1,6661	1,6651	sáb.	dom.	1,6621	1,6611	1,6601	1,6591	1,6581	sáb.	dom.	1,6551	1,6541	1,6531	1,6521	1,6511
out/11	sáb.	dom.	1,6481	1,6471	1,6461	1,6451	1,6441	sáb.	dom.	1,6411	1,6401	feriado	1,6381	1,6371	sáb.	dom.	1,6341	1,6331	1,6321	1,6311	1,6301	sáb.	dom.	1,6271	1,6261	1,6251	1,6241	1,6231	sáb.	dom.	1,6201
nov/11	1,6191	feriado	1,6171	1,6161	sáb.	dom.	1,6131	1,6121	1,6111	1,6101	1,6091	sáb.	dom.	1,6061	feriado	1,6041	1,6031	1,6021	sáb.	dom.	1,5991	1,5981	1,5971	1,5961	1,5951	sáb.	dom.	1,5921	1,5911	1,5901
dez/11	1,5891	1,5881	sáb.	dom.	1,5851	1,5841	1,5831	1,5821	1,5811	sáb.	dom.	1,5781	1,5771	1,5761	1,5751	1,5741	sáb.	dom.	1,5711	1,5701	1,5691	1,5681	1,5671	sáb.	feriado	1,5641	1,5631	1,5621	1,5611	feriado	sáb.
jan/12	feriado	1,5571	1,5561	1,5551	1,5541	1,5531	sáb.	dom.	1,5501	1,5491	1,5481	1,5471	1,5461	sáb.	dom.	1,5431	1,5421	1,5411	1,5401	1,5391	sáb.	dom.	1,5361	1,5351	1,5341	1,5331	1,5321	sáb.	dom.	1,5291	1,5281
fev/12	1,5271	1,5261	1,5251	sáb.	dom.	1,5221	1,5211	1,5201	1,5191	1,5181	sáb.	dom.	1,5151	1,5141	1,5131	1,5121	1,5111	sáb.	dom.	feriado	feriado	1,5061	1,5051	1,5041	sáb.	dom.	1,5011	1,5001	1,4991
mar/12	1,4982	1,4973	sáb.	dom.	1,4946	1,4937	1,4928	1,4919	1,4910	sáb.	dom.	1,4883	1,4874	1,4865	1,4856	1,4847	sáb.	dom.	1,4820	1,4811	1,4802	1,4793	1,4784	sáb.	dom.	1,4757	1,4748	1,4739	1,4730	1,4721	sáb.
abr/12	dom.	1,4692	1,4682	1,4672	1,4662	feriado	sáb.	dom.	1,4622	1,4612	1,4602	1,4592	1,4582	sáb.	dom.	1,4552	1,4542	1,4532	1,4522	1,4512	feriado	dom.	1,4482	1,4472	1,4462	1,4452	1,4442	sáb.	dom.	1,4412
mai/12	feriado	1,4404	1,4400	1,4396	sáb.	dom.	1,4384	1,4380	1,4376	1,4372	1,4368	sáb.	dom.	1,4356	1,4352	1,4348	1,4344	1,4340	sáb.	dom.	1,4328	1,4324	1,4320	1,4316	1,4312	sáb.	dom.	1,4300	1,4296	1,4292	1,4288
jun/12	1,4285	sáb.	dom.	1,4276	1,4273	1,4270	feriado	1,4264	sáb.	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.
jul/12	dom.	1,4192	1,4189	1,4186	1,4183	1,4180	sáb.	dom.	feriado	1,4168	1,4165	1,4162	1,4159	sáb.	dom.	1,4150	1,4147	1,4144	1,4141	1,4138	sáb.	dom.	1,4129	1,4126	1,4123	1,4120	1,4117	sáb.	dom.	1,4108	1,4105
ago/12	1,4102	1,4099	1,4096	sáb.	dom.	1,4087	1,4084	1,4081	1,4078	1,4075	sáb.	dom.	1,4066	1,4063	1,4060	1,4057	1,4054	sáb.	dom.	1,4045	1,4042	1,4039	1,4036	1,4033	sáb.	dom.	1,4024	1,4021	1,4018	1,4015	1,4012
set/12	sáb.	dom.	1,4003	1,4000	1,3997	1,3994	feriado	sáb.	dom.	1,3982	1,3979	1,3976	1,3973	1,3970	sáb.	dom.	1,3961	1,3958	1,3955	1,3952	1,3949	sáb.	dom.	1,3940	1,3937	1,3934	1,3931	1,3928	sáb.	dom.
out/12	1,3919	1,3916	1,3913	1,3910	1,3907	sáb.	dom.	1,3898	1,3895	1,3892	1,3889	feriado	sáb.	dom.	1,3877	1,3874	1,3871	1,3868	1,3865	sáb.	dom.	1,3856	1,3853	1,3850	1,3847	1,3844	sáb.	dom.	1,3835	1,3832	1,3829
nov/12	1,3826	feriado	sáb.	dom.	1,3814	1,3811	1,3808	1,3805	1,3802	sáb.	dom.	1,3793	1,3790	1,3787	feriado	1,3781	sáb.	dom.	1,3772	1,3769	1,3766	1,3763	1,3760	sáb.	dom.	1,3751	1,3748	1,3745	1,3742	1,3739
dez/12	sáb.	dom.	1,3730	1,3727	1,3724	1,3721	1,3718	sáb.	dom.	1,3709	1,3706	1,3703	1,3700	1,3697	sáb.	dom.	1,3688	1,3685	1,3682	1,3679	1,3676	sáb.	dom.	1,3667	feriado	1,3661	1,3658	1,3655	sáb.	dom.	feriado
jan/13	feriado	1,3640	1,3637	1,3634	sáb.	dom.	1,3625	1,3622	1,3619	1,3616	1,3613	sáb.	dom.	1,3604	1,3601	1,3598	1,3595	1,3592	sáb.	dom.	1,3583	1,3580	1,3577	1,3574	1,3571	sáb.	dom.	1,3562	1,3559	1,3556	1,3553
fev/13	1,3550	sáb.	dom.	1,3541	1,3538	1,3535	1,3532	1,3529	sáb.	dom.	feriado	feriado	1,3514	1,3511	1,3508	sáb.	dom.	1,3499	1,3496	1,3493	1,3490	1,3487	sáb.	dom.	1,3478	1,3475	1,3472	1,3469
mar/13	1,3466	sáb.	dom.	1,3457	1,3454	1,3451	1,3448	1,3445	sáb.	dom.	1,3436	1,3433	1,3430	1,3427	1,3424	sáb.	dom.	1,3415	1,3412	1,3409	1,3406	1,3403	sáb.	dom.	1,3394	1,3391	1,3388	1,3385	feriado	sáb.	dom.
abr/13	1,3373	1,3370	1,3367	1,3364	1,3361	sáb.	dom.	1,3352	1,3349	1,3346	1,3343	1,3340	sáb.	dom.	1,3331	1,3328	1,3325	1,3322	1,3319	sáb.	feriado	1,3310	1,3307	1,3304	1,3301	1,3298	sáb.	dom.	1,3289	1,3286
mai/13	feriado	1,3280	1,3277	sáb.	dom.	1,3268	1,3265	1,3262	1,3259	1,3256	sáb.	dom.	1,3247	1,3244	1,3241	1,3238	1,3235	sáb.	dom.	1,3226	1,3223	1,3220	1,3217	1,3214	sáb.	dom.	1,3205	1,3202	1,3199	feriado	1,3193
jun/13	sáb.	dom.	1,3184	1,3181	1,3178	1,3175	1,3172	sáb.	dom.	1,3163	1,3160	1,3157	1,3154	1,3151	sáb.	dom.	1,3142	1,3139	1,3136	1,3133	1,3130	sáb.	dom.	1,3121	1,3118	1,3115	1,3112	1,3109	sáb.	dom.
jul/13	1,3100	1,3097	1,3094	1,3091	1,3088	sáb.	dom.	1,3079	feriado	1,3073	1,3070	1,3067	sáb.	dom.	1,3058	1,3055	1,3052	1,3049	1,3046	sáb.	dom.	1,3037	1,3034	1,3031	1,3028	1,3025	sáb.	dom.	1,3016	1,3013	1,3010
ago/13	1,3007	1,3004	sáb.	dom.	1,2995	1,2992	1,2989	1,2986	1,2983	sáb.	dom.	1,2974	1,2971	1,2968	1,2965	1,2962	sáb.	dom.	1,2953	1,2950	1,2947	1,2944	1,2941	sáb.	dom.	1,2932	1,2929	1,2926	1,2923	1,2920	sáb.
set/13	dom.	1,2911	1,2908	1,2905	1,2902	1,2899	sáb.	dom.	1,2890	1,2887	1,2884	1,2881	1,2878	sáb.	dom.	1,2869	1,2866	1,2863	1,2860	1,2857	sáb.	dom.	1,2848	1,2845	1,2842	1,2839	1,2836	sáb.	dom.	1,2827
out/13	1,2824	1,2821	1,2818	1,2815	sáb.	dom.	1,2806	1,2803	1,2800	1,2797	1,2794	sáb.	dom.	1,2785	1,2782	1,2779	1,2776	1,2773	sáb.	dom.	1,2764	1,2761	1,2758	1,2755	1,2752	sáb.	dom.	1,2743	1,2740	1,2737	1,2734
nov/13	1,2731	feriado	dom.	1,2722	1,2719	1,2716	1,2713	1,2710	sáb.	dom.	1,2701	1,2698	1,2695	1,2692	feriado	sáb.	dom.	1,2680	1,2677	1,2674	1,2671	1,2668	sáb.	dom.	1,2659	1,2656	1,2653	1,2650	1,2647	sáb.
dez/13	dom.	1,2638	1,2635	1,2632	1,2629	1,2626	sáb.	dom.	1,2617	1,2614	1,2611	1,2608	1,2605	sáb.	dom.	1,2596	1,2593	1,2590	1,2587	1,2584	sáb.	dom.	1,2575	1,2572	feriado	1,2566	1,2563	sáb.	dom.	1,2554	feriado
jan/14	feriado	1,2543	1,2539	sáb.	dom.	1,2527	1,2523	1,2519	1,2515	1,2511	sáb.	dom.	1,2499	1,2495	1,2491	1,2487	1,2483	sáb.	dom.	1,2471	1,2467	1,2463	1,2459	1,2455	sáb.	dom.	1,2443	1,2439	1,2435	1,2431	1,2427
fev/14	sáb.	dom.	1,2415	1,2411	1,2407	1,2403	1,2399	sáb.	dom.	1,2387	1,2383	1,2379	1,2375	1,2371	sáb.	dom.	1,2359	1,2355	1,2351	1,2347	1,2343	sáb.	dom.	1,2331	1,2327	1,2323	1,2319	1,2315
mar/14	sáb.	dom.	feriado	feriado	1,2295	1,2291	1,2287	sáb.	dom.	1,2275	1,2271	1,2267	1,2263	1,2259	sáb.	dom.	1,2247	1,2243	1,2239	1,2235	1,2231	sáb.	dom.	1,2219	1,2215	1,2211	1,2207	1,2203	sáb.	dom.	1,2191
abr/14	1,2187	1,2183	1,2179	1,2175	sáb.	dom.	1,2163	1,2159	1,2155	1,2151	1,2147	sáb.	dom.	1,2135	1,2131	1,2127	1,2123	feriado	sáb.	dom.	feriado	1,2103	1,2099	1,2095	1,2091	sáb.	dom.	1,2079	1,2075	1,2071
mai/14	feriado	1,2063	sáb.	dom.	1,2051	1,2047	1,2043	1,2039	1,2035	sáb.	dom.	1,2023	1,2019	1,2015	1,2011	1,2007	sáb.	dom.	1,1995	1,1991	1,1987	1,1983	1,1979	sáb.	dom.	1,1967	1,1963	1,1959	1,1955	1,1951	sáb.
jun/14	dom.	1,1939	1,1935	1,1931	1,1927	1,1923	sáb.	dom.	1,1911	1,1907	1,1903	1,1899	1,1895	sáb.	dom.	1,1883	1,1879	1,1875	feriado	1,1867	sáb.	dom.	1,1855	1,1851	1,1847	1,1843	1,1839	sáb.	dom.	1,1827
jul/14	1,1823	1,1819	1,1815	1,1811	sáb.	dom.	1,1799	1,1795	feriado	1,1787	1,1783	sáb.	dom.	1,1771	1,1767	1,1763	1,1759	1,1755	sáb.	dom.	1,1743	1,1739	1,1735	1,1731	1,1727	sáb.	dom.	1,1715	1,1711	1,1707	1,1703
ago/14	1,1699	sáb.	dom.	1,1687	1,1683	1,1679	1,1675	1,1671	sáb.	dom.	1,1659	1,1655	1,1651	1,1647	1,1643	sáb.	dom.	1,1631	1,1627	1,1623	1,1619	1,1615	sáb.	dom.	1,1603	1,1599	1,1595	1,1591	1,1587	sáb.	dom.
set/14	1,1575	1,1571	1,1567	1,1563	1,1559	sáb.	feriado	1,1547	1,1543	1,1539	1,1535	1,1531	sáb.	dom.	1,1519	1,1515	1,1511	1,1507	1,1503	sáb.	dom.	1,1491	1,1487	1,1483	1,1479	1,1475	sáb.	dom.	1,1463	1,1459
out/14	1,1455	1,1451	1,1447	sáb.	dom.	1,1435	1,1431	1,1427	1,1423	1,1419	sáb.	feriado	1,1407	1,1403	1,1399	1,1395	1,1391	sáb.	dom.	1,1379	1,1375	1,1371	1,1367	1,1363	sáb.	dom.	1,1351	1,1347	1,1343	1,1339	1,1335
nov/14	sáb.	feriado	1,1323	1,1319	1,1315	1,1311	1,1307	sáb.	dom.	1,1295	1,1291	1,1287	1,1283	1,1279	feriado	dom.	1,1267	1,1263	1,1259	1,1255	1,1251	sáb.	dom.	1,1239	1,1235	1,1231	1,1227	1,1223	sáb.	dom.
dez/14	1,1211	1,1207	1,1203	1,1199	1,1195	sáb.	dom.	1,1183	1,1179	1,1175	1,1171	1,1167	sáb.	dom.	1,1155	1,1151	1,1147	1,1143	1,1139	sáb.	dom.	1,1127	1,1123	1,1119	feriado	1,1111	sáb.	dom.	1,1099	1,1095	feriado
jan/15	feriado	1,1083	sáb.	dom.	1,1071	1,1067	1,1063	1,1059	1,1055	sáb.	dom.	1,1043	1,1039	1,1035	1,1031	1,1027	sáb.	dom.	1,1015	1,1011	1,1007	1,1003	1,0999	sáb.	dom.	1,0987	1,0983	1,0979	1,0975	1,0971	sáb.
fev/15	dom.	1,0959	1,0955	1,0951	1,0947	1,0943	sáb.	dom.	1,0931	1,0927	1,0923	1,0919	1,0915	sáb.	dom.	feriado	feriado	1,0895	1,0891	1,0887	sáb.	dom.	1,0875	1,0871	1,0867	1,0863	1,0859	sáb.
mar/15	dom.	1,0847	1,0843	1,0839	1,0835	1,0831	sáb.	dom.	1,0819	1,0815	1,0811	1,0807	1,0803	sáb.	dom.	1,0791	1,0787	1,0783	1,0779	1,0775	sáb.	dom.	1,0763	1,0759	1,0755	1,0751	1,0747	sáb.	dom.	1,0735	1,0731
abr/15	1,0727	1,0723	feriado	sáb.	dom.	1,0707	1,0703	1,0699	1,0695	1,0691	sáb.	dom.	1,0679	1,0675	1,0671	1,0667	1,0663	sáb.	dom.	1,0651	feriado	1,0643	1,0639	1,0635	sáb.	dom.	1,0623	1,0619	1,0615	1,0611
mai/15	feriado	sáb.	dom.	1,0595	1,0591	1,0587	1,0583	1,0579	sáb.	dom.	1,0567	1,0563	1,0559	1,0555	1,0551	sáb.	dom.	1,0539	1,0535	1,0531	1,0527	1,0523	sáb.	dom.	1,0511	1,0507	1,0503	1,0499	1,0495	sáb.	dom.
jun/15	1,0483	1,0479	1,0475	feriado	1,0467	sáb.	dom.	1,0455	1,0451	1,0447	1,0443	1,0439	sáb.	dom.	1,0427	1,0423	1,0419	1,0415	1,0411	sáb.	dom.	1,0399	1,0395	1,0391	1,0387	1,0383	sáb.	dom.	1,0371	1,0367
jul/15	1,0362	1,0357	1,0352	sáb.	dom.	1,0337	1,0332	1,0327	feriado	1,0317	sáb.	dom.	1,0302	1,0297	1,0292	1,0287	1,0282	sáb.	dom.	1,0267	1,0262	1,0257	1,0252	1,0247	sáb.	dom.	1,0232	1,0227	1,0222	1,0217	1,0212
ago/15	sáb.	dom.	1,0197	1,0192	1,0187	1,0182	1,0177	sáb.	dom.	1,0162	1,0157	1,0152	1,0147	1,0142	sáb.	dom.	1,0127	1,0122	1,0117	1,0112	1,0107	sáb.	dom.	1,0092	1,0087	1,0082	1,0077	1,0072	sáb.	dom.	1,0057
set/15	1,0052	1,0047	1,0042	1,0037	sáb.	dom.	feriado	1,0017	1,0012	1,0007	1,0002	sáb.	dom.	0,9987	0,9982	0,9977	0,9972	0,9967	sáb.	dom.	0,9952	0,9947	0,9942	0,9937	0,9932	sáb.	dom.	0,9917	0,9912	0,9907
out/15	0,9902	0,9897	sáb.	dom.	0,9882	0,9877	0,9872	0,9867	0,9862	sáb.	dom.	feriado	0,9842	0,9837	0,9832	0,9827	sáb.	dom.	0,9812	0,9807	0,9802	0,9797	0,9792	sáb.	dom.	0,9777	0,9772	0,9767	0,9762	0,9757	sáb.
nov/15	dom.	feriado	0,9737	0,9732	0,9727	0,9722	sáb.	dom.	0,9707	0,9702	0,9697	0,9692	0,9687	sáb.	feriado	0,9672	0,9667	0,9662	0,9657	0,9652	sáb.	dom.	0,9637	0,9632	0,9627	0,9622	0,9617	sáb.	dom.	0,9602
dez/15	0,9597	0,9592	0,9587	0,9582	sáb.	dom.	0,9567	0,9562	0,9557	0,9552	0,9547	sáb.	dom.	0,9532	0,9527	0,9522	0,9517	0,9512	sáb.	dom.	0,9497	0,9492	0,9487	0,9482	feriado	sáb.	dom.	0,9462	0,9457	0,9452	feriado
jan/16	feriado	sáb.	dom.	0,9427	0,9422	0,9417	0,9412	0,9407	sáb.	dom.	0,9392	0,9387	0,9382	0,9377	0,9372	sáb.	dom.	0,9357	0,9352	0,9347	0,9342	0,9337	sáb.	dom.	0,9322	0,9317	0,9312	0,9307	0,9302	sáb.	dom.
fev/16	0,9287	0,9282	0,9277	0,9272	0,9267	sáb.	dom.	feriado	feriado	0,9242	0,9237	0,9232	sáb.	dom.	0,9217	0,9212	0,9207	0,9202	0,9197	sáb.	dom.	0,9182	0,9177	0,9172	0,9167	0,9162	sáb.	dom.	0,9147
mar/16	0,9142	0,9137	0,9132	0,9127	sáb.	dom.	0,9112	0,9107	0,9102	0,9097	0,9092	sáb.	dom.	0,9077	0,9072	0,9067	0,9062	0,9057	sáb.	dom.	0,9042	0,9037	0,9032	0,9027	feriado	sáb.	dom.	0,9007	0,9002	0,8997	0,8992
abr/16	0,8987	sáb.	dom.	0,8972	0,8967	0,8962	0,8957	0,8952	sáb.	dom.	0,8937	0,8932	0,8927	0,8922	0,8917	sáb.	dom.	0,8902	0,8897	0,8892	feriado	0,8882	sáb.	dom.	0,8867	0,8862	0,8857	0,8852	0,8847	sáb.
mai/16	feriado	0,8832	0,8827	0,8822	0,8817	0,8812	sáb.	dom.	0,8797	0,8792	0,8787	0,8782	0,8777	sáb.	dom.	0,8762	0,8757	0,8752	0,8747	0,8742	sáb.	dom.	0,8727	0,8722	0,8717	feriado	0,8707	sáb.	dom.	0,8692	0,8687
jun/16	0,8682	0,8677	0,8672	sáb.	dom.	0,8657	0,8652	0,8647	0,8642	0,8637	sáb.	dom.	0,8622	0,8617	0,8612	0,8607	0,8602	sáb.	dom.	0,8587	0,8582	0,8577	0,8572	0,8567	sáb.	dom.	0,8552	0,8547	0,8542	0,8537
jul/16	0,8532	sáb.	dom.	0,8517	0,8512	0,8507	0,8502	0,8497	feriado	dom.	0,8482	0,8477	0,8472	0,8467	0,8462	sáb.	dom.	0,8447	0,8442	0,8437	0,8432	0,8427	sáb.	dom.	0,8412	0,8407	0,8402	0,8397	0,8392	sáb.	dom.
ago/16	0,8377	0,8372	0,8367	0,8362	0,8357	sáb.	dom.	0,8342	0,8337	0,8332	0,8327	0,8322	sáb.	dom.	0,8307	0,8302	0,8297	0,8292	0,8287	sáb.	dom.	0,8272	0,8267	0,8262	0,8257	0,8252	sáb.	dom.	0,8237	0,8232	0,8227
set/16	0,8222	0,8217	sáb.	dom.	0,8202	0,8197	feriado	0,8187	0,8182	sáb.	dom.	0,8167	0,8162	0,8157	0,8152	0,8147	sáb.	dom.	0,8132	0,8127	0,8122	0,8117	0,8112	sáb.	dom.	0,8097	0,8092	0,8087	0,8082	0,8077
out/16	sáb.	dom.	0,8062	0,8057	0,8052	0,8047	0,8042	sáb.	dom.	0,8027	0,8022	feriado	0,8012	0,8007	sáb.	dom.	0,7992	0,7987	0,7982	0,7977	0,7972	sáb.	dom.	0,7957	0,7952	0,7947	0,7942	0,7937	sáb.	dom.	0,7922
nov/16	0,7917	feriado	0,7907	0,7902	sáb.	dom.	0,7887	0,7882	0,7877	0,7872	0,7867	sáb.	dom.	0,7852	feriado	0,7842	0,7837	0,7832	sáb.	dom.	0,7817	0,7812	0,7807	0,7802	0,7797	sáb.	dom.	0,7782	0,7777	0,7772
dez/16	0,7767	0,7762	sáb.	dom.	0,7747	0,7742	0,7737	0,7732	0,7727	sáb.	dom.	0,7712	0,7707	0,7702	0,7697	0,7692	sáb.	dom.	0,7677	0,7672	0,7667	0,7662	0,7657	sáb.	feriado	0,7642	0,7637	0,7632	0,7627	feriado	sáb.
jan/17	dom.	0,7607	0,7602	0,7597	0,7592	0,7587	sáb.	dom.	0,7572	0,7567	0,7562	0,7557	0,7552	sáb.	dom.	0,7537	0,7532	0,7527	0,7522	0,7517	sáb.	dom.	0,7502	0,7497	0,7492	0,7487	0,7482	sáb.	dom.	0,7467	0,7462
fev/17	0,7457	0,7452	0,7447	sáb.	dom.	0,7432	0,7427	0,7422	0,7417	0,7412	sáb.	dom.	0,7397	0,7392	0,7387	0,7382	0,7377	sáb.	dom.	0,7362	0,7357	0,7352	0,7347	0,7342	sáb.	dom.	feriado	feriado
mar/17	0,7317	0,7312	0,7307	sáb.	dom.	0,7292	0,7287	0,7282	0,7277	0,7272	sáb.	dom.	0,7257	0,7252	0,7247	0,7242	0,7237	sáb.	dom.	0,7222	0,7217	0,7212	0,7207	0,7202	sáb.	dom.	0,7187	0,7182	0,7177	0,7172	0,7167
abr/17	sáb.	dom.	0,7152	0,7147	0,7142	0,7137	0,7132	sáb.	dom.	0,7117	0,7112	0,7107	0,7102	feriado	sáb.	dom.	0,7082	0,7077	0,7072	0,7067	feriado	sáb.	dom.	0,7047	0,7042	0,7037	0,7032	0,7027	sáb.	dom.
mai/17	feriado	0,7007	0,7002	0,6997	0,6992	sáb.	dom.	0,6977	0,6972	0,6967	0,6962	0,6957	sáb.	dom.	0,6942	0,6937	0,6932	0,6927	0,6922	sáb.	dom.	0,6907	0,6902	0,6897	0,6892	0,6887	sáb.	dom.	0,6872	0,6867	0,6862
jun/17	0,6857	0,6852	sáb.	dom.	0,6837	0,6832	0,6827	0,6822	0,6817	sáb.	dom.	0,6802	0,6797	0,6792	feriado	0,6782	sáb.	dom.	0,6767	0,6762	0,6757	0,6752	0,6747	sáb.	dom.	0,6732	0,6727	0,6722	0,6717	0,6712
jul/17	sáb.	dom.	0,6697	0,6692	0,6687	0,6682	0,6677	sáb.	feriado	0,6662	0,6657	0,6652	0,6647	0,6642	sáb.	dom.	0,6627	0,6622	0,6617	0,6612	0,6607	sáb.	dom.	0,6592	0,6587	0,6582	0,6577	0,6572	sáb.	dom.	0,6557
ago/17	0,6553	0,6549	0,6545	0,6541	sáb.	dom.	0,6529	0,6525	0,6521	0,6517	0,6513	sáb.	dom.	0,6501	0,6497	0,6493	0,6489	0,6485	sáb.	dom.	0,6473	0,6469	0,6465	0,6461	0,6457	sáb.	dom.	0,6445	0,6441	0,6437	0,6433
set/17	0,6429	sáb.	dom.	0,6417	0,6413	0,6409	feriado	0,6401	sáb.	dom.	0,6389	0,6385	0,6381	0,6377	0,6373	sáb.	dom.	0,6361	0,6357	0,6353	0,6349	0,6345	sáb.	dom.	0,6333	0,6329	0,6325	0,6321	0,6317	sáb.
out/17	dom.	0,6305	0,6301	0,6297	0,6293	0,6289	sáb.	dom.	0,6277	0,6273	0,6269	feriado	0,6261	sáb.	dom.	0,6249	0,6245	0,6241	0,6237	0,6233	sáb.	dom.	0,6221	0,6217	0,6213	0,6209	0,6205	sáb.	dom.	0,6193	0,6189

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	-	-	-	-	-	-	-	-	-	-	0,6232	0,6178
2018	0,6120	0,6073	0,6020	0,5968	0,5916	0,5864	0,5810	0,5753	0,5706	0,5652	0,5603	0,5554
2019	0,5500	0,5451	0,5404	0,5352	0,5298	0,5251	0,5194	0,5144	0,5098	0,5050	0,5012	0,4975
2020	0,4937	0,4908	0,4874	0,4846	0,4822	0,4801	0,4782	0,4766	0,4750	0,4734	0,4719	0,4703
2021	0,4688	0,4675	0,4655	0,4634	0,4607	0,4576	0,4540	0,4497	0,4453	0,4404	0,4345	0,4268
2022	0,4195	0,4119	0,4026	0,3943	0,3840	0,3738	0,3635	0,3518	0,3411	0,3309	0,3207	0,3095
2023	0,2983	0,2891	0,2774	0,2682	0,2570	0,2463	0,2356	0,2242	0,2145	0,2045	0,1853	0,1764
2024	0,1667	0,1587	0,1504	0,1415	0,1332	0,1253	0,1162	0,1075	0,0991	0,0898	0,0819	0,0726
2025	0,0625	0,0526	0,0430	0,0324	0,0210	0,0100	0,0000	-	-	-	-	-

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.