ICMS/SP – Comunicado DICAR Nº 84 DE 01/12/2025

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 30 de dezembro 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 30/12/98, 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.

Anexos

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA – ICMS – APLICÁVEIS ATÉ 30/12/2025, ANEXA AO COMUNICADO DICAR-84/25

Fatores para vencimentos anteriores a 22/12/2009:

JANEIRO 4,2690 4,1372 3,9142 3,7542 3,5908 3,4098 3,2052 3,0527 2,8766 2,7387 2,6179 2,4923
FEVEREIRO 4,2590 4,1134 3,8997 3,7440 3,5783 3,3915 3,1944 3,0405 2,8651 2,7287 2,6079 2,4823
MARÇO 4,2490 4,0801 3,8852 3,7314 3,5646 3,3737 3,1806 3,0252 2,8509 2,7182 2,5979 2,4723
ABRIL 4,2390 4,0566 3,8722 3,7195 3,5498 3,3550 3,1688 3,0111 2,8401 2,7082 2,5879 2,4623
MAIO 4,2290 4,0364 3,8573 3,7061 3,5357 3,3353 3,1565 2,9961 2,8273 2,6979 2,5779 2,4523
JUNHO 4,2190 4,0197 3,8434 3,6934 3,5224 3,3167 3,1442 2,9802 2,8155 2,6879 2,5679 2,4423
JULHO 4,2090 4,0031 3,8303 3,6784 3,5070 3,2959 3,1313 2,9651 2,8038 2,6779 2,5572 2,4323
AGOSTO 4,1990 3,9874 3,8162 3,6624 3,4926 3,2782 3,1184 2,9485 2,7912 2,6679 2,5470 2,4223
SETEMBRO 4,1890 3,9725 3,8040 3,6492 3,4788 3,2614 3,1059 2,9335 2,7806 2,6579 2,5360 2,4123
OUTUBRO 4,1790 3,9587 3,7911 3,6339 3,4623 3,2450 3,0938 2,9194 2,7697 2,6479 2,5242 2,4023
NOVEMBRO 4,1690 3,9448 3,7789 3,6200 3,4469 3,2316 3,0813 2,9056 2,7595 2,6379 2,5140 2,3923
DEZEMBRO 4,1590 3,9288 3,7669 3,6061 3,4295 3,2179 3,0665 2,8909 2,7495 2,6279 2,5028 2,3823

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                                           2,3723 2,3710 2,3697 feriado sáb. dom. 2,3645 2,3632 2,3619 feriado
jan/10 feriado sáb. dom. 2,3554 2,3541 2,3528 2,3515 2,3502 sáb. dom. 2,3472 2,3462 2,3452 2,3442 2,3432 sáb. dom. 2,3402 2,3392 2,3382 2,3372 2,3362 sáb. dom. 2,3332 2,3322 2,3312 2,3302 2,3292 sáb. dom.
fev/10 2,3262 2,3252 2,3242 2,3232 2,3222 sáb. dom. 2,3192 2,3182 2,3172 2,3162 2,3152 sáb. dom. feriado feriado 2,3102 2,3092 2,3082 sáb. dom. 2,3052 2,3042 2,3032 2,3022 2,3012 sáb. dom.      
mar/10 2,2982 2,2972 2,2962 2,2952 2,2942 sáb. dom. 2,2912 2,2902 2,2892 2,2882 2,2872 sáb. dom. 2,2842 2,2832 2,2822 2,2812 2,2802 sáb. dom. 2,2772 2,2762 2,2752 2,2742 2,2732 sáb. dom. 2,2702 2,2692 2,2682
abr/10 2,2672 feriado sáb. dom. 2,2632 2,2622 2,2612 2,2602 2,2592 sáb. dom. 2,2562 2,2552 2,2542 2,2532 2,2522 sáb. dom. 2,2492 2,2482 feriado 2,2462 2,2452 sáb. dom. 2,2422 2,2412 2,2402 2,2392 2,2382  
mai/10 feriado dom. 2,2352 2,2342 2,2332 2,2322 2,2312 sáb. dom. 2,2282 2,2272 2,2262 2,2252 2,2242 sáb. dom. 2,2212 2,2202 2,2192 2,2182 2,2172 sáb. dom. 2,2142 2,2132 2,2122 2,2112 2,2102 sáb. dom. 2,2072
jun/10 2,2062 2,2052 feriado 2,2032 sáb. dom. 2,2002 2,1992 2,1982 2,1972 2,1962 sáb. dom. 2,1932 2,1922 2,1912 2,1902 2,1892 sáb. dom. 2,1862 2,1852 2,1842 2,1832 2,1822 sáb. dom. 2,1792 2,1782 2,1772  
jul/10 2,1762 2,1752 sáb. dom. 2,1722 2,1712 2,1702 2,1692 feriado sáb. dom. 2,1652 2,1642 2,1632 2,1622 2,1612 sáb. dom. 2,1582 2,1572 2,1562 2,1552 2,1542 sáb. dom. 2,1512 2,1502 2,1492 2,1482 2,1472 sáb.
ago/10 dom. 2,1442 2,1432 2,1422 2,1412 2,1402 sáb. dom. 2,1372 2,1362 2,1352 2,1342 2,1332 sáb. dom. 2,1302 2,1292 2,1282 2,1272 2,1262 sáb. dom. 2,1232 2,1222 2,1212 2,1202 2,1192 sáb. dom. 2,1162 2,1152
set/10 2,1142 2,1132 2,1122 sáb. dom. 2,1092 feriado 2,1072 2,1062 2,1052 sáb. dom. 2,1022 2,1012 2,1002 2,0992 2,0982 sáb. dom. 2,0952 2,0942 2,0932 2,0922 2,0912 sáb. dom. 2,0882 2,0872 2,0862 2,0852  
out/10 2,0842 sáb. dom. 2,0812 2,0802 2,0792 2,0782 2,0772 sáb. dom. 2,0742 feriado 2,0722 2,0712 2,0702 sáb. dom. 2,0672 2,0662 2,0652 2,0642 2,0632 sáb. dom. 2,0602 2,0592 2,0582 2,0572 2,0562 sáb. dom.
nov/10 2,0532 feriado 2,0512 2,0502 2,0492 sáb. dom. 2,0462 2,0452 2,0442 2,0432 2,0422 sáb. dom. feriado 2,0382 2,0372 2,0362 2,0352 sáb. dom. 2,0322 2,0312 2,0302 2,0292 2,0282 sáb. dom. 2,0252 2,0242  
dez/10 2,0232 2,0222 2,0212 sáb. dom. 2,0182 2,0172 2,0162 2,0152 2,0142 sáb. dom. 2,0112 2,0102 2,0092 2,0082 2,0072 sáb. dom. 2,0042 2,0032 2,0022 2,0012 2,0002 feriado dom. 1,9972 1,9962 1,9952 1,9942 feriado
jan/11 feriado dom. 1,9902 1,9892 1,9882 1,9872 1,9862 sáb. dom. 1,9832 1,9822 1,9812 1,9802 1,9792 sáb. dom. 1,9762 1,9752 1,9742 1,9732 1,9722 sáb. dom. 1,9692 1,9682 1,9672 1,9662 1,9652 sáb. dom. 1,9622
fev/11 1,9612 1,9602 1,9592 1,9582 sáb. dom. 1,9552 1,9542 1,9532 1,9522 1,9512 sáb. dom. 1,9482 1,9472 1,9462 1,9452 1,9442 sáb. dom. 1,9412 1,9402 1,9392 1,9382 1,9372 sáb. dom. 1,9342      
mar/11 1,9332 1,9322 1,9312 1,9302 sáb. dom. feriado feriado 1,9252 1,9242 1,9232 sáb. dom. 1,9202 1,9192 1,9182 1,9172 1,9162 sáb. dom. 1,9132 1,9122 1,9112 1,9102 1,9092 sáb. dom. 1,9062 1,9052 1,9042 1,9032
abr/11 1,9022 sáb. dom. 1,8992 1,8982 1,8972 1,8962 1,8952 sáb. dom. 1,8922 1,8912 1,8902 1,8892 1,8882 sáb. dom. 1,8852 1,8842 1,8832 feriado feriado sáb. dom. 1,8782 1,8772 1,8762 1,8752 1,8742 sáb.  
mai/11 feriado 1,8710 1,8699 1,8688 1,8677 1,8666 sáb. dom. 1,8633 1,8622 1,8611 1,8600 1,8589 sáb. dom. 1,8556 1,8545 1,8534 1,8523 1,8512 sáb. dom. 1,8479 1,8468 1,8457 1,8446 1,8435 sáb. dom. 1,8402 1,8391
jun/11 1,8380 1,8369 1,8358 sáb. dom. 1,8325 1,8314 1,8303 1,8292 1,8281 sáb. dom. 1,8248 1,8237 1,8226 1,8215 1,8204 sáb. dom. 1,8171 1,8160 1,8149 feriado 1,8127 sáb. dom. 1,8094 1,8083 1,8072 1,8061  
jul/11 1,8050 sáb. dom. 1,8017 1,8006 1,7995 1,7984 1,7973 feriado dom. 1,7940 1,7929 1,7918 1,7907 1,7896 sáb. dom. 1,7863 1,7852 1,7841 1,7830 1,7819 sáb. dom. 1,7786 1,7775 1,7764 1,7753 1,7742 sáb. dom.
ago/11 1,7710 1,7700 1,7690 1,7680 1,7670 sáb. dom. 1,7640 1,7630 1,7620 1,7610 1,7600 sáb. dom. 1,7570 1,7560 1,7550 1,7540 1,7530 sáb. dom. 1,7500 1,7490 1,7480 1,7470 1,7460 sáb. dom. 1,7430 1,7420 1,7410
set/11 1,7400 1,7390 sáb. dom. 1,7360 1,7350 feriado 1,7330 1,7320 sáb. dom. 1,7290 1,7280 1,7270 1,7260 1,7250 sáb. dom. 1,7220 1,7210 1,7200 1,7190 1,7180 sáb. dom. 1,7150 1,7140 1,7130 1,7120 1,7110  
out/11 sáb. dom. 1,7080 1,7070 1,7060 1,7050 1,7040 sáb. dom. 1,7010 1,7000 feriado 1,6980 1,6970 sáb. dom. 1,6940 1,6930 1,6920 1,6910 1,6900 sáb. dom. 1,6870 1,6860 1,6850 1,6840 1,6830 sáb. dom. 1,6800
nov/11 1,6790 feriado 1,6770 1,6760 sáb. dom. 1,6730 1,6720 1,6710 1,6700 1,6690 sáb. dom. 1,6660 feriado 1,6640 1,6630 1,6620 sáb. dom. 1,6590 1,6580 1,6570 1,6560 1,6550 sáb. dom. 1,6520 1,6510 1,6500  
dez/11 1,6490 1,6480 sáb. dom. 1,6450 1,6440 1,6430 1,6420 1,6410 sáb. dom. 1,6380 1,6370 1,6360 1,6350 1,6340 sáb. dom. 1,6310 1,6300 1,6290 1,6280 1,6270 sáb. feriado 1,6240 1,6230 1,6220 1,6210 feriado sáb.
jan/12 feriado 1,6170 1,6160 1,6150 1,6140 1,6130 sáb. dom. 1,6100 1,6090 1,6080 1,6070 1,6060 sáb. dom. 1,6030 1,6020 1,6010 1,6000 1,5990 sáb. dom. 1,5960 1,5950 1,5940 1,5930 1,5920 sáb. dom. 1,5890 1,5880
fev/12 1,5870 1,5860 1,5850 sáb. dom. 1,5820 1,5810 1,5800 1,5790 1,5780 sáb. dom. 1,5750 1,5740 1,5730 1,5720 1,5710 sáb. dom. feriado feriado 1,5660 1,5650 1,5640 sáb. dom. 1,5610 1,5600 1,5590    
mar/12 1,5581 1,5572 sáb. dom. 1,5545 1,5536 1,5527 1,5518 1,5509 sáb. dom. 1,5482 1,5473 1,5464 1,5455 1,5446 sáb. dom. 1,5419 1,5410 1,5401 1,5392 1,5383 sáb. dom. 1,5356 1,5347 1,5338 1,5329 1,5320 sáb.
abr/12 dom. 1,5291 1,5281 1,5271 1,5261 feriado sáb. dom. 1,5221 1,5211 1,5201 1,5191 1,5181 sáb. dom. 1,5151 1,5141 1,5131 1,5121 1,5111 feriado dom. 1,5081 1,5071 1,5061 1,5051 1,5041 sáb. dom. 1,5011  
mai/12 feriado 1,5003 1,4999 1,4995 sáb. dom. 1,4983 1,4979 1,4975 1,4971 1,4967 sáb. dom. 1,4955 1,4951 1,4947 1,4943 1,4939 sáb. dom. 1,4927 1,4923 1,4919 1,4915 1,4911 sáb. dom. 1,4899 1,4895 1,4891 1,4887
jun/12 1,4884 sáb. dom. 1,4875 1,4872 1,4869 feriado 1,4863 sáb. dom. 1,4854 1,4851 1,4848 1,4845 1,4842 sáb. dom. 1,4833 1,4830 1,4827 1,4824 1,4821 sáb. dom. 1,4812 1,4809 1,4806 1,4803 1,4800 sáb.  
jul/12 dom. 1,4791 1,4788 1,4785 1,4782 1,4779 sáb. dom. feriado 1,4767 1,4764 1,4761 1,4758 sáb. dom. 1,4749 1,4746 1,4743 1,4740 1,4737 sáb. dom. 1,4728 1,4725 1,4722 1,4719 1,4716 sáb. dom. 1,4707 1,4704
ago/12 1,4701 1,4698 1,4695 sáb. dom. 1,4686 1,4683 1,4680 1,4677 1,4674 sáb. dom. 1,4665 1,4662 1,4659 1,4656 1,4653 sáb. dom. 1,4644 1,4641 1,4638 1,4635 1,4632 sáb. dom. 1,4623 1,4620 1,4617 1,4614 1,4611
set/12 sáb. dom. 1,4602 1,4599 1,4596 1,4593 feriado sáb. dom. 1,4581 1,4578 1,4575 1,4572 1,4569 sáb. dom. 1,4560 1,4557 1,4554 1,4551 1,4548 sáb. dom. 1,4539 1,4536 1,4533 1,4530 1,4527 sáb. dom.  
out/12 1,4518 1,4515 1,4512 1,4509 1,4506 sáb. dom. 1,4497 1,4494 1,4491 1,4488 feriado sáb. dom. 1,4476 1,4473 1,4470 1,4467 1,4464 sáb. dom. 1,4455 1,4452 1,4449 1,4446 1,4443 sáb. dom. 1,4434 1,4431 1,4428
nov/12 1,4425 feriado sáb. dom. 1,4413 1,4410 1,4407 1,4404 1,4401 sáb. dom. 1,4392 1,4389 1,4386 feriado 1,4380 sáb. dom. 1,4371 1,4368 1,4365 1,4362 1,4359 sáb. dom. 1,4350 1,4347 1,4344 1,4341 1,4338  
dez/12 sáb. dom. 1,4329 1,4326 1,4323 1,4320 1,4317 sáb. dom. 1,4308 1,4305 1,4302 1,4299 1,4296 sáb. dom. 1,4287 1,4284 1,4281 1,4278 1,4275 sáb. dom. 1,4266 feriado 1,4260 1,4257 1,4254 sáb. dom. feriado
jan/13 feriado 1,4239 1,4236 1,4233 sáb. dom. 1,4224 1,4221 1,4218 1,4215 1,4212 sáb. dom. 1,4203 1,4200 1,4197 1,4194 1,4191 sáb. dom. 1,4182 1,4179 1,4176 1,4173 1,4170 sáb. dom. 1,4161 1,4158 1,4155 1,4152
fev/13 1,4149 sáb. dom. 1,4140 1,4137 1,4134 1,4131 1,4128 sáb. dom. feriado feriado 1,4113 1,4110 1,4107 sáb. dom. 1,4098 1,4095 1,4092 1,4089 1,4086 sáb. dom. 1,4077 1,4074 1,4071 1,4068      
mar/13 1,4065 sáb. dom. 1,4056 1,4053 1,4050 1,4047 1,4044 sáb. dom. 1,4035 1,4032 1,4029 1,4026 1,4023 sáb. dom. 1,4014 1,4011 1,4008 1,4005 1,4002 sáb. dom. 1,3993 1,3990 1,3987 1,3984 feriado sáb. dom.
abr/13 1,3972 1,3969 1,3966 1,3963 1,3960 sáb. dom. 1,3951 1,3948 1,3945 1,3942 1,3939 sáb. dom. 1,3930 1,3927 1,3924 1,3921 1,3918 sáb. feriado 1,3909 1,3906 1,3903 1,3900 1,3897 sáb. dom. 1,3888 1,3885  
mai/13 feriado 1,3879 1,3876 sáb. dom. 1,3867 1,3864 1,3861 1,3858 1,3855 sáb. dom. 1,3846 1,3843 1,3840 1,3837 1,3834 sáb. dom. 1,3825 1,3822 1,3819 1,3816 1,3813 sáb. dom. 1,3804 1,3801 1,3798 feriado 1,3792
jun/13 sáb. dom. 1,3783 1,3780 1,3777 1,3774 1,3771 sáb. dom. 1,3762 1,3759 1,3756 1,3753 1,3750 sáb. dom. 1,3741 1,3738 1,3735 1,3732 1,3729 sáb. dom. 1,3720 1,3717 1,3714 1,3711 1,3708 sáb. dom.  
jul/13 1,3699 1,3696 1,3693 1,3690 1,3687 sáb. dom. 1,3678 feriado 1,3672 1,3669 1,3666 sáb. dom. 1,3657 1,3654 1,3651 1,3648 1,3645 sáb. dom. 1,3636 1,3633 1,3630 1,3627 1,3624 sáb. dom. 1,3615 1,3612 1,3609
ago/13 1,3606 1,3603 sáb. dom. 1,3594 1,3591 1,3588 1,3585 1,3582 sáb. dom. 1,3573 1,3570 1,3567 1,3564 1,3561 sáb. dom. 1,3552 1,3549 1,3546 1,3543 1,3540 sáb. dom. 1,3531 1,3528 1,3525 1,3522 1,3519 sáb.
set/13 dom. 1,3510 1,3507 1,3504 1,3501 1,3498 sáb. dom. 1,3489 1,3486 1,3483 1,3480 1,3477 sáb. dom. 1,3468 1,3465 1,3462 1,3459 1,3456 sáb. dom. 1,3447 1,3444 1,3441 1,3438 1,3435 sáb. dom. 1,3426  
out/13 1,3423 1,3420 1,3417 1,3414 sáb. dom. 1,3405 1,3402 1,3399 1,3396 1,3393 sáb. dom. 1,3384 1,3381 1,3378 1,3375 1,3372 sáb. dom. 1,3363 1,3360 1,3357 1,3354 1,3351 sáb. dom. 1,3342 1,3339 1,3336 1,3333
nov/13 1,3330 feriado dom. 1,3321 1,3318 1,3315 1,3312 1,3309 sáb. dom. 1,3300 1,3297 1,3294 1,3291 feriado sáb. dom. 1,3279 1,3276 1,3273 1,3270 1,3267 sáb. dom. 1,3258 1,3255 1,3252 1,3249 1,3246 sáb.  
dez/13 dom. 1,3237 1,3234 1,3231 1,3228 1,3225 sáb. dom. 1,3216 1,3213 1,3210 1,3207 1,3204 sáb. dom. 1,3195 1,3192 1,3189 1,3186 1,3183 sáb. dom. 1,3174 1,3171 feriado 1,3165 1,3162 sáb. dom. 1,3153 feriado
jan/14 feriado 1,3142 1,3138 sáb. dom. 1,3126 1,3122 1,3118 1,3114 1,3110 sáb. dom. 1,3098 1,3094 1,3090 1,3086 1,3082 sáb. dom. 1,3070 1,3066 1,3062 1,3058 1,3054 sáb. dom. 1,3042 1,3038 1,3034 1,3030 1,3026
fev/14 sáb. dom. 1,3014 1,3010 1,3006 1,3002 1,2998 sáb. dom. 1,2986 1,2982 1,2978 1,2974 1,2970 sáb. dom. 1,2958 1,2954 1,2950 1,2946 1,2942 sáb. dom. 1,2930 1,2926 1,2922 1,2918 1,2914      
mar/14 sáb. dom. feriado feriado 1,2894 1,2890 1,2886 sáb. dom. 1,2874 1,2870 1,2866 1,2862 1,2858 sáb. dom. 1,2846 1,2842 1,2838 1,2834 1,2830 sáb. dom. 1,2818 1,2814 1,2810 1,2806 1,2802 sáb. dom. 1,2790
abr/14 1,2786 1,2782 1,2778 1,2774 sáb. dom. 1,2762 1,2758 1,2754 1,2750 1,2746 sáb. dom. 1,2734 1,2730 1,2726 1,2722 feriado sáb. dom. feriado 1,2702 1,2698 1,2694 1,2690 sáb. dom. 1,2678 1,2674 1,2670  
mai/14 feriado 1,2662 sáb. dom. 1,2650 1,2646 1,2642 1,2638 1,2634 sáb. dom. 1,2622 1,2618 1,2614 1,2610 1,2606 sáb. dom. 1,2594 1,2590 1,2586 1,2582 1,2578 sáb. dom. 1,2566 1,2562 1,2558 1,2554 1,2550 sáb.
jun/14 dom. 1,2538 1,2534 1,2530 1,2526 1,2522 sáb. dom. 1,2510 1,2506 1,2502 1,2498 1,2494 sáb. dom. 1,2482 1,2478 1,2474 feriado 1,2466 sáb. dom. 1,2454 1,2450 1,2446 1,2442 1,2438 sáb. dom. 1,2426  
jul/14 1,2422 1,2418 1,2414 1,2410 sáb. dom. 1,2398 1,2394 feriado 1,2386 1,2382 sáb. dom. 1,2370 1,2366 1,2362 1,2358 1,2354 sáb. dom. 1,2342 1,2338 1,2334 1,2330 1,2326 sáb. dom. 1,2314 1,2310 1,2306 1,2302
ago/14 1,2298 sáb. dom. 1,2286 1,2282 1,2278 1,2274 1,2270 sáb. dom. 1,2258 1,2254 1,2250 1,2246 1,2242 sáb. dom. 1,2230 1,2226 1,2222 1,2218 1,2214 sáb. dom. 1,2202 1,2198 1,2194 1,2190 1,2186 sáb. dom.
set/14 1,2174 1,2170 1,2166 1,2162 1,2158 sáb. feriado 1,2146 1,2142 1,2138 1,2134 1,2130 sáb. dom. 1,2118 1,2114 1,2110 1,2106 1,2102 sáb. dom. 1,2090 1,2086 1,2082 1,2078 1,2074 sáb. dom. 1,2062 1,2058  
out/14 1,2054 1,2050 1,2046 sáb. dom. 1,2034 1,2030 1,2026 1,2022 1,2018 sáb. feriado 1,2006 1,2002 1,1998 1,1994 1,1990 sáb. dom. 1,1978 1,1974 1,1970 1,1966 1,1962 sáb. dom. 1,1950 1,1946 1,1942 1,1938 1,1934
nov/14 sáb. feriado 1,1922 1,1918 1,1914 1,1910 1,1906 sáb. dom. 1,1894 1,1890 1,1886 1,1882 1,1878 feriado dom. 1,1866 1,1862 1,1858 1,1854 1,1850 sáb. dom. 1,1838 1,1834 1,1830 1,1826 1,1822 sáb. dom.  
dez/14 1,1810 1,1806 1,1802 1,1798 1,1794 sáb. dom. 1,1782 1,1778 1,1774 1,1770 1,1766 sáb. dom. 1,1754 1,1750 1,1746 1,1742 1,1738 sáb. dom. 1,1726 1,1722 1,1718 feriado 1,1710 sáb. dom. 1,1698 1,1694 feriado
jan/15 feriado 1,1682 sáb. dom. 1,1670 1,1666 1,1662 1,1658 1,1654 sáb. dom. 1,1642 1,1638 1,1634 1,1630 1,1626 sáb. dom. 1,1614 1,1610 1,1606 1,1602 1,1598 sáb. dom. 1,1586 1,1582 1,1578 1,1574 1,1570 sáb.
fev/15 dom. 1,1558 1,1554 1,1550 1,1546 1,1542 sáb. dom. 1,1530 1,1526 1,1522 1,1518 1,1514 sáb. dom. feriado feriado 1,1494 1,1490 1,1486 sáb. dom. 1,1474 1,1470 1,1466 1,1462 1,1458 sáb.      
mar/15 dom. 1,1446 1,1442 1,1438 1,1434 1,1430 sáb. dom. 1,1418 1,1414 1,1410 1,1406 1,1402 sáb. dom. 1,1390 1,1386 1,1382 1,1378 1,1374 sáb. dom. 1,1362 1,1358 1,1354 1,1350 1,1346 sáb. dom. 1,1334 1,1330
abr/15 1,1326 1,1322 feriado sáb. dom. 1,1306 1,1302 1,1298 1,1294 1,1290 sáb. dom. 1,1278 1,1274 1,1270 1,1266 1,1262 sáb. dom. 1,1250 feriado 1,1242 1,1238 1,1234 sáb. dom. 1,1222 1,1218 1,1214 1,1210  
mai/15 feriado sáb. dom. 1,1194 1,1190 1,1186 1,1182 1,1178 sáb. dom. 1,1166 1,1162 1,1158 1,1154 1,1150 sáb. dom. 1,1138 1,1134 1,1130 1,1126 1,1122 sáb. dom. 1,1110 1,1106 1,1102 1,1098 1,1094 sáb. dom.
jun/15 1,1082 1,1078 1,1074 feriado 1,1066 sáb. dom. 1,1054 1,1050 1,1046 1,1042 1,1038 sáb. dom. 1,1026 1,1022 1,1018 1,1014 1,1010 sáb. dom. 1,0998 1,0994 1,0990 1,0986 1,0982 sáb. dom. 1,0970 1,0966  
jul/15 1,0961 1,0956 1,0951 sáb. dom. 1,0936 1,0931 1,0926 feriado 1,0916 sáb. dom. 1,0901 1,0896 1,0891 1,0886 1,0881 sáb. dom. 1,0866 1,0861 1,0856 1,0851 1,0846 sáb. dom. 1,0831 1,0826 1,0821 1,0816 1,0811
ago/15 sáb. dom. 1,0796 1,0791 1,0786 1,0781 1,0776 sáb. dom. 1,0761 1,0756 1,0751 1,0746 1,0741 sáb. dom. 1,0726 1,0721 1,0716 1,0711 1,0706 sáb. dom. 1,0691 1,0686 1,0681 1,0676 1,0671 sáb. dom. 1,0656
set/15 1,0651 1,0646 1,0641 1,0636 sáb. dom. feriado 1,0616 1,0611 1,0606 1,0601 sáb. dom. 1,0586 1,0581 1,0576 1,0571 1,0566 sáb. dom. 1,0551 1,0546 1,0541 1,0536 1,0531 sáb. dom. 1,0516 1,0511 1,0506  
out/15 1,0501 1,0496 sáb. dom. 1,0481 1,0476 1,0471 1,0466 1,0461 sáb. dom. feriado 1,0441 1,0436 1,0431 1,0426 sáb. dom. 1,0411 1,0406 1,0401 1,0396 1,0391 sáb. dom. 1,0376 1,0371 1,0366 1,0361 1,0356 sáb.
nov/15 dom. feriado 1,0336 1,0331 1,0326 1,0321 sáb. dom. 1,0306 1,0301 1,0296 1,0291 1,0286 sáb. feriado 1,0271 1,0266 1,0261 1,0256 1,0251 sáb. dom. 1,0236 1,0231 1,0226 1,0221 1,0216 sáb. dom. 1,0201  
dez/15 1,0196 1,0191 1,0186 1,0181 sáb. dom. 1,0166 1,0161 1,0156 1,0151 1,0146 sáb. dom. 1,0131 1,0126 1,0121 1,0116 1,0111 sáb. dom. 1,0096 1,0091 1,0086 1,0081 feriado sáb. dom. 1,0061 1,0056 1,0051 feriado
jan/16 feriado sáb. dom. 1,0026 1,0021 1,0016 1,0011 1,0006 sáb. dom. 0,9991 0,9986 0,9981 0,9976 0,9971 sáb. dom. 0,9956 0,9951 0,9946 0,9941 0,9936 sáb. dom. 0,9921 0,9916 0,9911 0,9906 0,9901 sáb. dom.
fev/16 0,9886 0,9881 0,9876 0,9871 0,9866 sáb. dom. feriado feriado 0,9841 0,9836 0,9831 sáb. dom. 0,9816 0,9811 0,9806 0,9801 0,9796 sáb. dom. 0,9781 0,9776 0,9771 0,9766 0,9761 sáb. dom. 0,9746    
mar/16 0,9741 0,9736 0,9731 0,9726 sáb. dom. 0,9711 0,9706 0,9701 0,9696 0,9691 sáb. dom. 0,9676 0,9671 0,9666 0,9661 0,9656 sáb. dom. 0,9641 0,9636 0,9631 0,9626 feriado sáb. dom. 0,9606 0,9601 0,9596 0,9591
abr/16 0,9586 sáb. dom. 0,9571 0,9566 0,9561 0,9556 0,9551 sáb. dom. 0,9536 0,9531 0,9526 0,9521 0,9516 sáb. dom. 0,9501 0,9496 0,9491 feriado 0,9481 sáb. dom. 0,9466 0,9461 0,9456 0,9451 0,9446 sáb.  
mai/16 feriado 0,9431 0,9426 0,9421 0,9416 0,9411 sáb. dom. 0,9396 0,9391 0,9386 0,9381 0,9376 sáb. dom. 0,9361 0,9356 0,9351 0,9346 0,9341 sáb. dom. 0,9326 0,9321 0,9316 feriado 0,9306 sáb. dom. 0,9291 0,9286
jun/16 0,9281 0,9276 0,9271 sáb. dom. 0,9256 0,9251 0,9246 0,9241 0,9236 sáb. dom. 0,9221 0,9216 0,9211 0,9206 0,9201 sáb. dom. 0,9186 0,9181 0,9176 0,9171 0,9166 sáb. dom. 0,9151 0,9146 0,9141 0,9136  
jul/16 0,9131 sáb. dom. 0,9116 0,9111 0,9106 0,9101 0,9096 feriado dom. 0,9081 0,9076 0,9071 0,9066 0,9061 sáb. dom. 0,9046 0,9041 0,9036 0,9031 0,9026 sáb. dom. 0,9011 0,9006 0,9001 0,8996 0,8991 sáb. dom.
ago/16 0,8976 0,8971 0,8966 0,8961 0,8956 sáb. dom. 0,8941 0,8936 0,8931 0,8926 0,8921 sáb. dom. 0,8906 0,8901 0,8896 0,8891 0,8886 sáb. dom. 0,8871 0,8866 0,8861 0,8856 0,8851 sáb. dom. 0,8836 0,8831 0,8826
set/16 0,8821 0,8816 sáb. dom. 0,8801 0,8796 feriado 0,8786 0,8781 sáb. dom. 0,8766 0,8761 0,8756 0,8751 0,8746 sáb. dom. 0,8731 0,8726 0,8721 0,8716 0,8711 sáb. dom. 0,8696 0,8691 0,8686 0,8681 0,8676  
out/16 sáb. dom. 0,8661 0,8656 0,8651 0,8646 0,8641 sáb. dom. 0,8626 0,8621 feriado 0,8611 0,8606 sáb. dom. 0,8591 0,8586 0,8581 0,8576 0,8571 sáb. dom. 0,8556 0,8551 0,8546 0,8541 0,8536 sáb. dom. 0,8521
nov/16 0,8516 feriado 0,8506 0,8501 sáb. dom. 0,8486 0,8481 0,8476 0,8471 0,8466 sáb. dom. 0,8451 feriado 0,8441 0,8436 0,8431 sáb. dom. 0,8416 0,8411 0,8406 0,8401 0,8396 sáb. dom. 0,8381 0,8376 0,8371  
dez/16 0,8366 0,8361 sáb. dom. 0,8346 0,8341 0,8336 0,8331 0,8326 sáb. dom. 0,8311 0,8306 0,8301 0,8296 0,8291 sáb. dom. 0,8276 0,8271 0,8266 0,8261 0,8256 sáb. feriado 0,8241 0,8236 0,8231 0,8226 feriado sáb.
jan/17 dom. 0,8206 0,8201 0,8196 0,8191 0,8186 sáb. dom. 0,8171 0,8166 0,8161 0,8156 0,8151 sáb. dom. 0,8136 0,8131 0,8126 0,8121 0,8116 sáb. dom. 0,8101 0,8096 0,8091 0,8086 0,8081 sáb. dom. 0,8066 0,8061
fev/17 0,8056 0,8051 0,8046 sáb. dom. 0,8031 0,8026 0,8021 0,8016 0,8011 sáb. dom. 0,7996 0,7991 0,7986 0,7981 0,7976 sáb. dom. 0,7961 0,7956 0,7951 0,7946 0,7941 sáb. dom. feriado feriado      
mar/17 0,7916 0,7911 0,7906 sáb. dom. 0,7891 0,7886 0,7881 0,7876 0,7871 sáb. dom. 0,7856 0,7851 0,7846 0,7841 0,7836 sáb. dom. 0,7821 0,7816 0,7811 0,7806 0,7801 sáb. dom. 0,7786 0,7781 0,7776 0,7771 0,7766
abr/17 sáb. dom. 0,7751 0,7746 0,7741 0,7736 0,7731 sáb. dom. 0,7716 0,7711 0,7706 0,7701 feriado sáb. dom. 0,7681 0,7676 0,7671 0,7666 feriado sáb. dom. 0,7646 0,7641 0,7636 0,7631 0,7626 sáb. dom.  
mai/17 feriado 0,7606 0,7601 0,7596 0,7591 sáb. dom. 0,7576 0,7571 0,7566 0,7561 0,7556 sáb. dom. 0,7541 0,7536 0,7531 0,7526 0,7521 sáb. dom. 0,7506 0,7501 0,7496 0,7491 0,7486 sáb. dom. 0,7471 0,7466 0,7461
jun/17 0,7456 0,7451 sáb. dom. 0,7436 0,7431 0,7426 0,7421 0,7416 sáb. dom. 0,7401 0,7396 0,7391 feriado 0,7381 sáb. dom. 0,7366 0,7361 0,7356 0,7351 0,7346 sáb. dom. 0,7331 0,7326 0,7321 0,7316 0,7311  
jul/17 sáb. dom. 0,7296 0,7291 0,7286 0,7281 0,7276 sáb. feriado 0,7261 0,7256 0,7251 0,7246 0,7241 sáb. dom. 0,7226 0,7221 0,7216 0,7211 0,7206 sáb. dom. 0,7191 0,7186 0,7181 0,7176 0,7171 sáb. dom. 0,7156
ago/17 0,7152 0,7148 0,7144 0,7140 sáb. dom. 0,7128 0,7124 0,7120 0,7116 0,7112 sáb. dom. 0,7100 0,7096 0,7092 0,7088 0,7084 sáb. dom. 0,7072 0,7068 0,7064 0,7060 0,7056 sáb. dom. 0,7044 0,7040 0,7036 0,7032
set/17 0,7028 sáb. dom. 0,7016 0,7012 0,7008 feriado 0,7000 sáb. dom. 0,6988 0,6984 0,6980 0,6976 0,6972 sáb. dom. 0,6960 0,6956 0,6952 0,6948 0,6944 sáb. dom. 0,6932 0,6928 0,6924 0,6920 0,6916 sáb.  
out/17 dom. 0,6904 0,6900 0,6896 0,6892 0,6888 sáb. dom. 0,6876 0,6872 0,6868 feriado 0,6860 sáb. dom. 0,6848 0,6844 0,6840 0,6836 0,6832 sáb. dom. 0,6820 0,6816 0,6812 0,6808 0,6804 sáb. dom. 0,6792 0,6788

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 0,6831 0,6777
2018 0,6719 0,6672 0,6619 0,6567 0,6515 0,6463 0,6409 0,6352 0,6305 0,6251 0,6202 0,6153
2019 0,6099 0,6050 0,6003 0,5951 0,5897 0,5850 0,5793 0,5743 0,5697 0,5649 0,5611 0,5574
2020 0,5536 0,5507 0,5473 0,5445 0,5421 0,5400 0,5381 0,5365 0,5349 0,5333 0,5318 0,5302
2021 0,5287 0,5274 0,5254 0,5233 0,5206 0,5175 0,5139 0,5096 0,5052 0,5003 0,4944 0,4867
2022 0,4794 0,4718 0,4625 0,4542 0,4439 0,4337 0,4234 0,4117 0,4010 0,3908 0,3806 0,3694
2023 0,3582 0,3490 0,3373 0,3281 0,3169 0,3062 0,2955 0,2841 0,2744 0,2644 0,2452 0,2363
2024 0,2266 0,2186 0,2103 0,2014 0,1931 0,1852 0,1761 0,1674 0,1590 0,1497 0,1418 0,1325
2025 0,1224 0,1125 0,1029 0,0923 0,0809 0,0699 0,0571 0,0455 0,0333 0,0205 0,0100 0,0000

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 0,6831 0,6777
2018 0,6719 0,6672 0,6619 0,6567 0,6515 0,6463 0,6409 0,6352 0,6305 0,6251 0,6202 0,6153
2019 0,6099 0,6050 0,6003 0,5951 0,5897 0,5850 0,5793 0,5743 0,5697 0,5649 0,5611 0,5574
2020 0,5536 0,5507 0,5473 0,5445 0,5421 0,5400 0,5381 0,5365 0,5349 0,5333 0,5318 0,5302
2021 0,5287 0,5274 0,5254 0,5233 0,5206 0,5175 0,5139 0,5096 0,5052 0,5003 0,4944 0,4867
2022 0,4794 0,4718 0,4625 0,4542 0,4439 0,4337 0,4234 0,4117 0,4010 0,3908 0,3806 0,3694
2023 0,3582 0,3490 0,3373 0,3281 0,3169 0,3062 0,2955 0,2841 0,2744 0,2644 0,2452 0,2363
2024 0,2266 0,2186 0,2103 0,2014 0,1931 0,1852 0,1761 0,1674 0,1590 0,1497 0,1418 0,1325
2025 0,1224 0,1125 0,1029 0,0923 0,0809 0,0699 0,0571 0,0455 0,0333 0,0205 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.

Fonte: Legisweb