ICMS/SP – Comunicado DICAR Nº 12 DE 02/02/2026

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 27 de fevereiro 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.

Anexos

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA – ICMS – APLICÁVEIS ATÉ 27/02/2026, ANEXA AO COMUNICADO DICAR-12/26

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 4,2928 4,1610 3,9380 3,7780 3,6146 3,4336 3,2290 3,0765 2,9004 2,7625 2,6417 2,5161
FEVEREIRO 4,2828 4,1372 3,9235 3,7678 3,6021 3,4153 3,2182 3,0643 2,8889 2,7525 2,6317 2,5061
MARÇO 4,2728 4,1039 3,9090 3,7552 3,5884 3,3975 3,2044 3,0490 2,8747 2,7420 2,6217 2,4961
ABRIL 4,2628 4,0804 3,8960 3,7433 3,5736 3,3788 3,1926 3,0349 2,8639 2,7320 2,6117 2,4861
MAIO 4,2528 4,0602 3,8811 3,7299 3,5595 3,3591 3,1803 3,0199 2,8511 2,7217 2,6017 2,4761
JUNHO 4,2428 4,0435 3,8672 3,7172 3,5462 3,3405 3,1680 3,0040 2,8393 2,7117 2,5917 2,4661
JULHO 4,2328 4,0269 3,8541 3,7022 3,5308 3,3197 3,1551 2,9889 2,8276 2,7017 2,5810 2,4561
AGOSTO 4,2228 4,0112 3,8400 3,6862 3,5164 3,3020 3,1422 2,9723 2,8150 2,6917 2,5708 2,4461
SETEMBRO 4,2128 3,9963 3,8278 3,6730 3,5026 3,2852 3,1297 2,9573 2,8044 2,6817 2,5598 2,4361
OUTUBRO 4,2028 3,9825 3,8149 3,6577 3,4861 3,2688 3,1176 2,9432 2,7935 2,6717 2,5480 2,4261
NOVEMBRO 4,1928 3,9686 3,8027 3,6438 3,4707 3,2554 3,1051 2,9294 2,7833 2,6617 2,5378 2,4161
DEZEMBRO 4,1828 3,9526 3,7907 3,6299 3,4533 3,2417 3,0903 2,9147 2,7733 2,6517 2,5266 2,4061

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                                           2,3961 2,3948 2,3935 feriado sáb. dom. 2,3883 2,3870 2,3857 feriado
jan/10 feriado sáb. dom. 2,3792 2,3779 2,3766 2,3753 2,3740 sáb. dom. 2,3710 2,3700 2,3690 2,3680 2,3670 sáb. dom. 2,3640 2,3630 2,3620 2,3610 2,3600 sáb. dom. 2,3570 2,3560 2,3550 2,3540 2,3530 sáb. dom.
fev/10 2,3500 2,3490 2,3480 2,3470 2,3460 sáb. dom. 2,3430 2,3420 2,3410 2,3400 2,3390 sáb. dom. feriado feriado 2,3340 2,3330 2,3320 sáb. dom. 2,3290 2,3280 2,3270 2,3260 2,3250 sáb. dom.      
mar/10 2,3220 2,3210 2,3200 2,3190 2,3180 sáb. dom. 2,3150 2,3140 2,3130 2,3120 2,3110 sáb. dom. 2,3080 2,3070 2,3060 2,3050 2,3040 sáb. dom. 2,3010 2,3000 2,2990 2,2980 2,2970 sáb. dom. 2,2940 2,2930 2,2920
abr/10 2,2910 feriado sáb. dom. 2,2870 2,2860 2,2850 2,2840 2,2830 sáb. dom. 2,2800 2,2790 2,2780 2,2770 2,2760 sáb. dom. 2,2730 2,2720 feriado 2,2700 2,2690 sáb. dom. 2,2660 2,2650 2,2640 2,2630 2,2620  
mai/10 feriado dom. 2,2590 2,2580 2,2570 2,2560 2,2550 sáb. dom. 2,2520 2,2510 2,2500 2,2490 2,2480 sáb. dom. 2,2450 2,2440 2,2430 2,2420 2,2410 sáb. dom. 2,2380 2,2370 2,2360 2,2350 2,2340 sáb. dom. 2,2310
jun/10 2,2300 2,2290 feriado 2,2270 sáb. dom. 2,2240 2,2230 2,2220 2,2210 2,2200 sáb. dom. 2,2170 2,2160 2,2150 2,2140 2,2130 sáb. dom. 2,2100 2,2090 2,2080 2,2070 2,2060 sáb. dom. 2,2030 2,2020 2,2010  
jul/10 2,2000 2,1990 sáb. dom. 2,1960 2,1950 2,1940 2,1930 feriado sáb. dom. 2,1890 2,1880 2,1870 2,1860 2,1850 sáb. dom. 2,1820 2,1810 2,1800 2,1790 2,1780 sáb. dom. 2,1750 2,1740 2,1730 2,1720 2,1710 sáb.
ago/10 dom. 2,1680 2,1670 2,1660 2,1650 2,1640 sáb. dom. 2,1610 2,1600 2,1590 2,1580 2,1570 sáb. dom. 2,1540 2,1530 2,1520 2,1510 2,1500 sáb. dom. 2,1470 2,1460 2,1450 2,1440 2,1430 sáb. dom. 2,1400 2,1390
set/10 2,1380 2,1370 2,1360 sáb. dom. 2,1330 feriado 2,1310 2,1300 2,1290 sáb. dom. 2,1260 2,1250 2,1240 2,1230 2,1220 sáb. dom. 2,1190 2,1180 2,1170 2,1160 2,1150 sáb. dom. 2,1120 2,1110 2,1100 2,1090  
out/10 2,1080 sáb. dom. 2,1050 2,1040 2,1030 2,1020 2,1010 sáb. dom. 2,0980 feriado 2,0960 2,0950 2,0940 sáb. dom. 2,0910 2,0900 2,0890 2,0880 2,0870 sáb. dom. 2,0840 2,0830 2,0820 2,0810 2,0800 sáb. dom.
nov/10 2,0770 feriado 2,0750 2,0740 2,0730 sáb. dom. 2,0700 2,0690 2,0680 2,0670 2,0660 sáb. dom. feriado 2,0620 2,0610 2,0600 2,0590 sáb. dom. 2,0560 2,0550 2,0540 2,0530 2,0520 sáb. dom. 2,0490 2,0480  
dez/10 2,0470 2,0460 2,0450 sáb. dom. 2,0420 2,0410 2,0400 2,0390 2,0380 sáb. dom. 2,0350 2,0340 2,0330 2,0320 2,0310 sáb. dom. 2,0280 2,0270 2,0260 2,0250 2,0240 feriado dom. 2,0210 2,0200 2,0190 2,0180 feriado
jan/11 feriado dom. 2,0140 2,0130 2,0120 2,0110 2,0100 sáb. dom. 2,0070 2,0060 2,0050 2,0040 2,0030 sáb. dom. 2,0000 1,9990 1,9980 1,9970 1,9960 sáb. dom. 1,9930 1,9920 1,9910 1,9900 1,9890 sáb. dom. 1,9860
fev/11 1,9850 1,9840 1,9830 1,9820 sáb. dom. 1,9790 1,9780 1,9770 1,9760 1,9750 sáb. dom. 1,9720 1,9710 1,9700 1,9690 1,9680 sáb. dom. 1,9650 1,9640 1,9630 1,9620 1,9610 sáb. dom. 1,9580      
mar/11 1,9570 1,9560 1,9550 1,9540 sáb. dom. feriado feriado 1,9490 1,9480 1,9470 sáb. dom. 1,9440 1,9430 1,9420 1,9410 1,9400 sáb. dom. 1,9370 1,9360 1,9350 1,9340 1,9330 sáb. dom. 1,9300 1,9290 1,9280 1,9270
abr/11 1,9260 sáb. dom. 1,9230 1,9220 1,9210 1,9200 1,9190 sáb. dom. 1,9160 1,9150 1,9140 1,9130 1,9120 sáb. dom. 1,9090 1,9080 1,9070 feriado feriado sáb. dom. 1,9020 1,9010 1,9000 1,8990 1,8980 sáb.  
mai/11 feriado 1,8948 1,8937 1,8926 1,8915 1,8904 sáb. dom. 1,8871 1,8860 1,8849 1,8838 1,8827 sáb. dom. 1,8794 1,8783 1,8772 1,8761 1,8750 sáb. dom. 1,8717 1,8706 1,8695 1,8684 1,8673 sáb. dom. 1,8640 1,8629
jun/11 1,8618 1,8607 1,8596 sáb. dom. 1,8563 1,8552 1,8541 1,8530 1,8519 sáb. dom. 1,8486 1,8475 1,8464 1,8453 1,8442 sáb. dom. 1,8409 1,8398 1,8387 feriado 1,8365 sáb. dom. 1,8332 1,8321 1,8310 1,8299  
jul/11 1,8288 sáb. dom. 1,8255 1,8244 1,8233 1,8222 1,8211 feriado dom. 1,8178 1,8167 1,8156 1,8145 1,8134 sáb. dom. 1,8101 1,8090 1,8079 1,8068 1,8057 sáb. dom. 1,8024 1,8013 1,8002 1,7991 1,7980 sáb. dom.
ago/11 1,7948 1,7938 1,7928 1,7918 1,7908 sáb. dom. 1,7878 1,7868 1,7858 1,7848 1,7838 sáb. dom. 1,7808 1,7798 1,7788 1,7778 1,7768 sáb. dom. 1,7738 1,7728 1,7718 1,7708 1,7698 sáb. dom. 1,7668 1,7658 1,7648
set/11 1,7638 1,7628 sáb. dom. 1,7598 1,7588 feriado 1,7568 1,7558 sáb. dom. 1,7528 1,7518 1,7508 1,7498 1,7488 sáb. dom. 1,7458 1,7448 1,7438 1,7428 1,7418 sáb. dom. 1,7388 1,7378 1,7368 1,7358 1,7348  
out/11 sáb. dom. 1,7318 1,7308 1,7298 1,7288 1,7278 sáb. dom. 1,7248 1,7238 feriado 1,7218 1,7208 sáb. dom. 1,7178 1,7168 1,7158 1,7148 1,7138 sáb. dom. 1,7108 1,7098 1,7088 1,7078 1,7068 sáb. dom. 1,7038
nov/11 1,7028 feriado 1,7008 1,6998 sáb. dom. 1,6968 1,6958 1,6948 1,6938 1,6928 sáb. dom. 1,6898 feriado 1,6878 1,6868 1,6858 sáb. dom. 1,6828 1,6818 1,6808 1,6798 1,6788 sáb. dom. 1,6758 1,6748 1,6738  
dez/11 1,6728 1,6718 sáb. dom. 1,6688 1,6678 1,6668 1,6658 1,6648 sáb. dom. 1,6618 1,6608 1,6598 1,6588 1,6578 sáb. dom. 1,6548 1,6538 1,6528 1,6518 1,6508 sáb. feriado 1,6478 1,6468 1,6458 1,6448 feriado sáb.
jan/12 feriado 1,6408 1,6398 1,6388 1,6378 1,6368 sáb. dom. 1,6338 1,6328 1,6318 1,6308 1,6298 sáb. dom. 1,6268 1,6258 1,6248 1,6238 1,6228 sáb. dom. 1,6198 1,6188 1,6178 1,6168 1,6158 sáb. dom. 1,6128 1,6118
fev/12 1,6108 1,6098 1,6088 sáb. dom. 1,6058 1,6048 1,6038 1,6028 1,6018 sáb. dom. 1,5988 1,5978 1,5968 1,5958 1,5948 sáb. dom. feriado feriado 1,5898 1,5888 1,5878 sáb. dom. 1,5848 1,5838 1,5828    
mar/12 1,5819 1,5810 sáb. dom. 1,5783 1,5774 1,5765 1,5756 1,5747 sáb. dom. 1,5720 1,5711 1,5702 1,5693 1,5684 sáb. dom. 1,5657 1,5648 1,5639 1,5630 1,5621 sáb. dom. 1,5594 1,5585 1,5576 1,5567 1,5558 sáb.
abr/12 dom. 1,5529 1,5519 1,5509 1,5499 feriado sáb. dom. 1,5459 1,5449 1,5439 1,5429 1,5419 sáb. dom. 1,5389 1,5379 1,5369 1,5359 1,5349 feriado dom. 1,5319 1,5309 1,5299 1,5289 1,5279 sáb. dom. 1,5249  
mai/12 feriado 1,5241 1,5237 1,5233 sáb. dom. 1,5221 1,5217 1,5213 1,5209 1,5205 sáb. dom. 1,5193 1,5189 1,5185 1,5181 1,5177 sáb. dom. 1,5165 1,5161 1,5157 1,5153 1,5149 sáb. dom. 1,5137 1,5133 1,5129 1,5125
jun/12 1,5122 sáb. dom. 1,5113 1,5110 1,5107 feriado 1,5101 sáb. dom. 1,5092 1,5089 1,5086 1,5083 1,5080 sáb. dom. 1,5071 1,5068 1,5065 1,5062 1,5059 sáb. dom. 1,5050 1,5047 1,5044 1,5041 1,5038 sáb.  
jul/12 dom. 1,5029 1,5026 1,5023 1,5020 1,5017 sáb. dom. feriado 1,5005 1,5002 1,4999 1,4996 sáb. dom. 1,4987 1,4984 1,4981 1,4978 1,4975 sáb. dom. 1,4966 1,4963 1,4960 1,4957 1,4954 sáb. dom. 1,4945 1,4942
ago/12 1,4939 1,4936 1,4933 sáb. dom. 1,4924 1,4921 1,4918 1,4915 1,4912 sáb. dom. 1,4903 1,4900 1,4897 1,4894 1,4891 sáb. dom. 1,4882 1,4879 1,4876 1,4873 1,4870 sáb. dom. 1,4861 1,4858 1,4855 1,4852 1,4849
set/12 sáb. dom. 1,4840 1,4837 1,4834 1,4831 feriado sáb. dom. 1,4819 1,4816 1,4813 1,4810 1,4807 sáb. dom. 1,4798 1,4795 1,4792 1,4789 1,4786 sáb. dom. 1,4777 1,4774 1,4771 1,4768 1,4765 sáb. dom.  
out/12 1,4756 1,4753 1,4750 1,4747 1,4744 sáb. dom. 1,4735 1,4732 1,4729 1,4726 feriado sáb. dom. 1,4714 1,4711 1,4708 1,4705 1,4702 sáb. dom. 1,4693 1,4690 1,4687 1,4684 1,4681 sáb. dom. 1,4672 1,4669 1,4666
nov/12 1,4663 feriado sáb. dom. 1,4651 1,4648 1,4645 1,4642 1,4639 sáb. dom. 1,4630 1,4627 1,4624 feriado 1,4618 sáb. dom. 1,4609 1,4606 1,4603 1,4600 1,4597 sáb. dom. 1,4588 1,4585 1,4582 1,4579 1,4576  
dez/12 sáb. dom. 1,4567 1,4564 1,4561 1,4558 1,4555 sáb. dom. 1,4546 1,4543 1,4540 1,4537 1,4534 sáb. dom. 1,4525 1,4522 1,4519 1,4516 1,4513 sáb. dom. 1,4504 feriado 1,4498 1,4495 1,4492 sáb. dom. feriado
jan/13 feriado 1,4477 1,4474 1,4471 sáb. dom. 1,4462 1,4459 1,4456 1,4453 1,4450 sáb. dom. 1,4441 1,4438 1,4435 1,4432 1,4429 sáb. dom. 1,4420 1,4417 1,4414 1,4411 1,4408 sáb. dom. 1,4399 1,4396 1,4393 1,4390
fev/13 1,4387 sáb. dom. 1,4378 1,4375 1,4372 1,4369 1,4366 sáb. dom. feriado feriado 1,4351 1,4348 1,4345 sáb. dom. 1,4336 1,4333 1,4330 1,4327 1,4324 sáb. dom. 1,4315 1,4312 1,4309 1,4306      
mar/13 1,4303 sáb. dom. 1,4294 1,4291 1,4288 1,4285 1,4282 sáb. dom. 1,4273 1,4270 1,4267 1,4264 1,4261 sáb. dom. 1,4252 1,4249 1,4246 1,4243 1,4240 sáb. dom. 1,4231 1,4228 1,4225 1,4222 feriado sáb. dom.
abr/13 1,4210 1,4207 1,4204 1,4201 1,4198 sáb. dom. 1,4189 1,4186 1,4183 1,4180 1,4177 sáb. dom. 1,4168 1,4165 1,4162 1,4159 1,4156 sáb. feriado 1,4147 1,4144 1,4141 1,4138 1,4135 sáb. dom. 1,4126 1,4123  
mai/13 feriado 1,4117 1,4114 sáb. dom. 1,4105 1,4102 1,4099 1,4096 1,4093 sáb. dom. 1,4084 1,4081 1,4078 1,4075 1,4072 sáb. dom. 1,4063 1,4060 1,4057 1,4054 1,4051 sáb. dom. 1,4042 1,4039 1,4036 feriado 1,4030
jun/13 sáb. dom. 1,4021 1,4018 1,4015 1,4012 1,4009 sáb. dom. 1,4000 1,3997 1,3994 1,3991 1,3988 sáb. dom. 1,3979 1,3976 1,3973 1,3970 1,3967 sáb. dom. 1,3958 1,3955 1,3952 1,3949 1,3946 sáb. dom.  
jul/13 1,3937 1,3934 1,3931 1,3928 1,3925 sáb. dom. 1,3916 feriado 1,3910 1,3907 1,3904 sáb. dom. 1,3895 1,3892 1,3889 1,3886 1,3883 sáb. dom. 1,3874 1,3871 1,3868 1,3865 1,3862 sáb. dom. 1,3853 1,3850 1,3847
ago/13 1,3844 1,3841 sáb. dom. 1,3832 1,3829 1,3826 1,3823 1,3820 sáb. dom. 1,3811 1,3808 1,3805 1,3802 1,3799 sáb. dom. 1,3790 1,3787 1,3784 1,3781 1,3778 sáb. dom. 1,3769 1,3766 1,3763 1,3760 1,3757 sáb.
set/13 dom. 1,3748 1,3745 1,3742 1,3739 1,3736 sáb. dom. 1,3727 1,3724 1,3721 1,3718 1,3715 sáb. dom. 1,3706 1,3703 1,3700 1,3697 1,3694 sáb. dom. 1,3685 1,3682 1,3679 1,3676 1,3673 sáb. dom. 1,3664  
out/13 1,3661 1,3658 1,3655 1,3652 sáb. dom. 1,3643 1,3640 1,3637 1,3634 1,3631 sáb. dom. 1,3622 1,3619 1,3616 1,3613 1,3610 sáb. dom. 1,3601 1,3598 1,3595 1,3592 1,3589 sáb. dom. 1,3580 1,3577 1,3574 1,3571
nov/13 1,3568 feriado dom. 1,3559 1,3556 1,3553 1,3550 1,3547 sáb. dom. 1,3538 1,3535 1,3532 1,3529 feriado sáb. dom. 1,3517 1,3514 1,3511 1,3508 1,3505 sáb. dom. 1,3496 1,3493 1,3490 1,3487 1,3484 sáb.  
dez/13 dom. 1,3475 1,3472 1,3469 1,3466 1,3463 sáb. dom. 1,3454 1,3451 1,3448 1,3445 1,3442 sáb. dom. 1,3433 1,3430 1,3427 1,3424 1,3421 sáb. dom. 1,3412 1,3409 feriado 1,3403 1,3400 sáb. dom. 1,3391 feriado
jan/14 feriado 1,3380 1,3376 sáb. dom. 1,3364 1,3360 1,3356 1,3352 1,3348 sáb. dom. 1,3336 1,3332 1,3328 1,3324 1,3320 sáb. dom. 1,3308 1,3304 1,3300 1,3296 1,3292 sáb. dom. 1,3280 1,3276 1,3272 1,3268 1,3264
fev/14 sáb. dom. 1,3252 1,3248 1,3244 1,3240 1,3236 sáb. dom. 1,3224 1,3220 1,3216 1,3212 1,3208 sáb. dom. 1,3196 1,3192 1,3188 1,3184 1,3180 sáb. dom. 1,3168 1,3164 1,3160 1,3156 1,3152      
mar/14 sáb. dom. feriado feriado 1,3132 1,3128 1,3124 sáb. dom. 1,3112 1,3108 1,3104 1,3100 1,3096 sáb. dom. 1,3084 1,3080 1,3076 1,3072 1,3068 sáb. dom. 1,3056 1,3052 1,3048 1,3044 1,3040 sáb. dom. 1,3028
abr/14 1,3024 1,3020 1,3016 1,3012 sáb. dom. 1,3000 1,2996 1,2992 1,2988 1,2984 sáb. dom. 1,2972 1,2968 1,2964 1,2960 feriado sáb. dom. feriado 1,2940 1,2936 1,2932 1,2928 sáb. dom. 1,2916 1,2912 1,2908  
mai/14 feriado 1,2900 sáb. dom. 1,2888 1,2884 1,2880 1,2876 1,2872 sáb. dom. 1,2860 1,2856 1,2852 1,2848 1,2844 sáb. dom. 1,2832 1,2828 1,2824 1,2820 1,2816 sáb. dom. 1,2804 1,2800 1,2796 1,2792 1,2788 sáb.
jun/14 dom. 1,2776 1,2772 1,2768 1,2764 1,2760 sáb. dom. 1,2748 1,2744 1,2740 1,2736 1,2732 sáb. dom. 1,2720 1,2716 1,2712 feriado 1,2704 sáb. dom. 1,2692 1,2688 1,2684 1,2680 1,2676 sáb. dom. 1,2664  
jul/14 1,2660 1,2656 1,2652 1,2648 sáb. dom. 1,2636 1,2632 feriado 1,2624 1,2620 sáb. dom. 1,2608 1,2604 1,2600 1,2596 1,2592 sáb. dom. 1,2580 1,2576 1,2572 1,2568 1,2564 sáb. dom. 1,2552 1,2548 1,2544 1,2540
ago/14 1,2536 sáb. dom. 1,2524 1,2520 1,2516 1,2512 1,2508 sáb. dom. 1,2496 1,2492 1,2488 1,2484 1,2480 sáb. dom. 1,2468 1,2464 1,2460 1,2456 1,2452 sáb. dom. 1,2440 1,2436 1,2432 1,2428 1,2424 sáb. dom.
set/14 1,2412 1,2408 1,2404 1,2400 1,2396 sáb. feriado 1,2384 1,2380 1,2376 1,2372 1,2368 sáb. dom. 1,2356 1,2352 1,2348 1,2344 1,2340 sáb. dom. 1,2328 1,2324 1,2320 1,2316 1,2312 sáb. dom. 1,2300 1,2296  
out/14 1,2292 1,2288 1,2284 sáb. dom. 1,2272 1,2268 1,2264 1,2260 1,2256 sáb. feriado 1,2244 1,2240 1,2236 1,2232 1,2228 sáb. dom. 1,2216 1,2212 1,2208 1,2204 1,2200 sáb. dom. 1,2188 1,2184 1,2180 1,2176 1,2172
nov/14 sáb. feriado 1,2160 1,2156 1,2152 1,2148 1,2144 sáb. dom. 1,2132 1,2128 1,2124 1,2120 1,2116 feriado dom. 1,2104 1,2100 1,2096 1,2092 1,2088 sáb. dom. 1,2076 1,2072 1,2068 1,2064 1,2060 sáb. dom.  
dez/14 1,2048 1,2044 1,2040 1,2036 1,2032 sáb. dom. 1,2020 1,2016 1,2012 1,2008 1,2004 sáb. dom. 1,1992 1,1988 1,1984 1,1980 1,1976 sáb. dom. 1,1964 1,1960 1,1956 feriado 1,1948 sáb. dom. 1,1936 1,1932 feriado
jan/15 feriado 1,1920 sáb. dom. 1,1908 1,1904 1,1900 1,1896 1,1892 sáb. dom. 1,1880 1,1876 1,1872 1,1868 1,1864 sáb. dom. 1,1852 1,1848 1,1844 1,1840 1,1836 sáb. dom. 1,1824 1,1820 1,1816 1,1812 1,1808 sáb.
fev/15 dom. 1,1796 1,1792 1,1788 1,1784 1,1780 sáb. dom. 1,1768 1,1764 1,1760 1,1756 1,1752 sáb. dom. feriado feriado 1,1732 1,1728 1,1724 sáb. dom. 1,1712 1,1708 1,1704 1,1700 1,1696 sáb.      
mar/15 dom. 1,1684 1,1680 1,1676 1,1672 1,1668 sáb. dom. 1,1656 1,1652 1,1648 1,1644 1,1640 sáb. dom. 1,1628 1,1624 1,1620 1,1616 1,1612 sáb. dom. 1,1600 1,1596 1,1592 1,1588 1,1584 sáb. dom. 1,1572 1,1568
abr/15 1,1564 1,1560 feriado sáb. dom. 1,1544 1,1540 1,1536 1,1532 1,1528 sáb. dom. 1,1516 1,1512 1,1508 1,1504 1,1500 sáb. dom. 1,1488 feriado 1,1480 1,1476 1,1472 sáb. dom. 1,1460 1,1456 1,1452 1,1448  
mai/15 feriado sáb. dom. 1,1432 1,1428 1,1424 1,1420 1,1416 sáb. dom. 1,1404 1,1400 1,1396 1,1392 1,1388 sáb. dom. 1,1376 1,1372 1,1368 1,1364 1,1360 sáb. dom. 1,1348 1,1344 1,1340 1,1336 1,1332 sáb. dom.
jun/15 1,1320 1,1316 1,1312 feriado 1,1304 sáb. dom. 1,1292 1,1288 1,1284 1,1280 1,1276 sáb. dom. 1,1264 1,1260 1,1256 1,1252 1,1248 sáb. dom. 1,1236 1,1232 1,1228 1,1224 1,1220 sáb. dom. 1,1208 1,1204  
jul/15 1,1199 1,1194 1,1189 sáb. dom. 1,1174 1,1169 1,1164 feriado 1,1154 sáb. dom. 1,1139 1,1134 1,1129 1,1124 1,1119 sáb. dom. 1,1104 1,1099 1,1094 1,1089 1,1084 sáb. dom. 1,1069 1,1064 1,1059 1,1054 1,1049
ago/15 sáb. dom. 1,1034 1,1029 1,1024 1,1019 1,1014 sáb. dom. 1,0999 1,0994 1,0989 1,0984 1,0979 sáb. dom. 1,0964 1,0959 1,0954 1,0949 1,0944 sáb. dom. 1,0929 1,0924 1,0919 1,0914 1,0909 sáb. dom. 1,0894
set/15 1,0889 1,0884 1,0879 1,0874 sáb. dom. feriado 1,0854 1,0849 1,0844 1,0839 sáb. dom. 1,0824 1,0819 1,0814 1,0809 1,0804 sáb. dom. 1,0789 1,0784 1,0779 1,0774 1,0769 sáb. dom. 1,0754 1,0749 1,0744  
out/15 1,0739 1,0734 sáb. dom. 1,0719 1,0714 1,0709 1,0704 1,0699 sáb. dom. feriado 1,0679 1,0674 1,0669 1,0664 sáb. dom. 1,0649 1,0644 1,0639 1,0634 1,0629 sáb. dom. 1,0614 1,0609 1,0604 1,0599 1,0594 sáb.
nov/15 dom. feriado 1,0574 1,0569 1,0564 1,0559 sáb. dom. 1,0544 1,0539 1,0534 1,0529 1,0524 sáb. feriado 1,0509 1,0504 1,0499 1,0494 1,0489 sáb. dom. 1,0474 1,0469 1,0464 1,0459 1,0454 sáb. dom. 1,0439  
dez/15 1,0434 1,0429 1,0424 1,0419 sáb. dom. 1,0404 1,0399 1,0394 1,0389 1,0384 sáb. dom. 1,0369 1,0364 1,0359 1,0354 1,0349 sáb. dom. 1,0334 1,0329 1,0324 1,0319 feriado sáb. dom. 1,0299 1,0294 1,0289 feriado
jan/16 feriado sáb. dom. 1,0264 1,0259 1,0254 1,0249 1,0244 sáb. dom. 1,0229 1,0224 1,0219 1,0214 1,0209 sáb. dom. 1,0194 1,0189 1,0184 1,0179 1,0174 sáb. dom. 1,0159 1,0154 1,0149 1,0144 1,0139 sáb. dom.
fev/16 1,0124 1,0119 1,0114 1,0109 1,0104 sáb. dom. feriado feriado 1,0079 1,0074 1,0069 sáb. dom. 1,0054 1,0049 1,0044 1,0039 1,0034 sáb. dom. 1,0019 1,0014 1,0009 1,0004 0,9999 sáb. dom. 0,9984    
mar/16 0,9979 0,9974 0,9969 0,9964 sáb. dom. 0,9949 0,9944 0,9939 0,9934 0,9929 sáb. dom. 0,9914 0,9909 0,9904 0,9899 0,9894 sáb. dom. 0,9879 0,9874 0,9869 0,9864 feriado sáb. dom. 0,9844 0,9839 0,9834 0,9829
abr/16 0,9824 sáb. dom. 0,9809 0,9804 0,9799 0,9794 0,9789 sáb. dom. 0,9774 0,9769 0,9764 0,9759 0,9754 sáb. dom. 0,9739 0,9734 0,9729 feriado 0,9719 sáb. dom. 0,9704 0,9699 0,9694 0,9689 0,9684 sáb.  
mai/16 feriado 0,9669 0,9664 0,9659 0,9654 0,9649 sáb. dom. 0,9634 0,9629 0,9624 0,9619 0,9614 sáb. dom. 0,9599 0,9594 0,9589 0,9584 0,9579 sáb. dom. 0,9564 0,9559 0,9554 feriado 0,9544 sáb. dom. 0,9529 0,9524
jun/16 0,9519 0,9514 0,9509 sáb. dom. 0,9494 0,9489 0,9484 0,9479 0,9474 sáb. dom. 0,9459 0,9454 0,9449 0,9444 0,9439 sáb. dom. 0,9424 0,9419 0,9414 0,9409 0,9404 sáb. dom. 0,9389 0,9384 0,9379 0,9374  
jul/16 0,9369 sáb. dom. 0,9354 0,9349 0,9344 0,9339 0,9334 feriado dom. 0,9319 0,9314 0,9309 0,9304 0,9299 sáb. dom. 0,9284 0,9279 0,9274 0,9269 0,9264 sáb. dom. 0,9249 0,9244 0,9239 0,9234 0,9229 sáb. dom.
ago/16 0,9214 0,9209 0,9204 0,9199 0,9194 sáb. dom. 0,9179 0,9174 0,9169 0,9164 0,9159 sáb. dom. 0,9144 0,9139 0,9134 0,9129 0,9124 sáb. dom. 0,9109 0,9104 0,9099 0,9094 0,9089 sáb. dom. 0,9074 0,9069 0,9064
set/16 0,9059 0,9054 sáb. dom. 0,9039 0,9034 feriado 0,9024 0,9019 sáb. dom. 0,9004 0,8999 0,8994 0,8989 0,8984 sáb. dom. 0,8969 0,8964 0,8959 0,8954 0,8949 sáb. dom. 0,8934 0,8929 0,8924 0,8919 0,8914  
out/16 sáb. dom. 0,8899 0,8894 0,8889 0,8884 0,8879 sáb. dom. 0,8864 0,8859 feriado 0,8849 0,8844 sáb. dom. 0,8829 0,8824 0,8819 0,8814 0,8809 sáb. dom. 0,8794 0,8789 0,8784 0,8779 0,8774 sáb. dom. 0,8759
nov/16 0,8754 feriado 0,8744 0,8739 sáb. dom. 0,8724 0,8719 0,8714 0,8709 0,8704 sáb. dom. 0,8689 feriado 0,8679 0,8674 0,8669 sáb. dom. 0,8654 0,8649 0,8644 0,8639 0,8634 sáb. dom. 0,8619 0,8614 0,8609  
dez/16 0,8604 0,8599 sáb. dom. 0,8584 0,8579 0,8574 0,8569 0,8564 sáb. dom. 0,8549 0,8544 0,8539 0,8534 0,8529 sáb. dom. 0,8514 0,8509 0,8504 0,8499 0,8494 sáb. feriado 0,8479 0,8474 0,8469 0,8464 feriado sáb.
jan/17 dom. 0,8444 0,8439 0,8434 0,8429 0,8424 sáb. dom. 0,8409 0,8404 0,8399 0,8394 0,8389 sáb. dom. 0,8374 0,8369 0,8364 0,8359 0,8354 sáb. dom. 0,8339 0,8334 0,8329 0,8324 0,8319 sáb. dom. 0,8304 0,8299
fev/17 0,8294 0,8289 0,8284 sáb. dom. 0,8269 0,8264 0,8259 0,8254 0,8249 sáb. dom. 0,8234 0,8229 0,8224 0,8219 0,8214 sáb. dom. 0,8199 0,8194 0,8189 0,8184 0,8179 sáb. dom. feriado feriado      
mar/17 0,8154 0,8149 0,8144 sáb. dom. 0,8129 0,8124 0,8119 0,8114 0,8109 sáb. dom. 0,8094 0,8089 0,8084 0,8079 0,8074 sáb. dom. 0,8059 0,8054 0,8049 0,8044 0,8039 sáb. dom. 0,8024 0,8019 0,8014 0,8009 0,8004
abr/17 sáb. dom. 0,7989 0,7984 0,7979 0,7974 0,7969 sáb. dom. 0,7954 0,7949 0,7944 0,7939 feriado sáb. dom. 0,7919 0,7914 0,7909 0,7904 feriado sáb. dom. 0,7884 0,7879 0,7874 0,7869 0,7864 sáb. dom.  
mai/17 feriado 0,7844 0,7839 0,7834 0,7829 sáb. dom. 0,7814 0,7809 0,7804 0,7799 0,7794 sáb. dom. 0,7779 0,7774 0,7769 0,7764 0,7759 sáb. dom. 0,7744 0,7739 0,7734 0,7729 0,7724 sáb. dom. 0,7709 0,7704 0,7699
jun/17 0,7694 0,7689 sáb. dom. 0,7674 0,7669 0,7664 0,7659 0,7654 sáb. dom. 0,7639 0,7634 0,7629 feriado 0,7619 sáb. dom. 0,7604 0,7599 0,7594 0,7589 0,7584 sáb. dom. 0,7569 0,7564 0,7559 0,7554 0,7549  
jul/17 sáb. dom. 0,7534 0,7529 0,7524 0,7519 0,7514 sáb. feriado 0,7499 0,7494 0,7489 0,7484 0,7479 sáb. dom. 0,7464 0,7459 0,7454 0,7449 0,7444 sáb. dom. 0,7429 0,7424 0,7419 0,7414 0,7409 sáb. dom. 0,7394
ago/17 0,7390 0,7386 0,7382 0,7378 sáb. dom. 0,7366 0,7362 0,7358 0,7354 0,7350 sáb. dom. 0,7338 0,7334 0,7330 0,7326 0,7322 sáb. dom. 0,7310 0,7306 0,7302 0,7298 0,7294 sáb. dom. 0,7282 0,7278 0,7274 0,7270
set/17 0,7266 sáb. dom. 0,7254 0,7250 0,7246 feriado 0,7238 sáb. dom. 0,7226 0,7222 0,7218 0,7214 0,7210 sáb. dom. 0,7198 0,7194 0,7190 0,7186 0,7182 sáb. dom. 0,7170 0,7166 0,7162 0,7158 0,7154 sáb.  
out/17 dom. 0,7142 0,7138 0,7134 0,7130 0,7126 sáb. dom. 0,7114 0,7110 0,7106 feriado 0,7098 sáb. dom. 0,7086 0,7082 0,7078 0,7074 0,7070 sáb. dom. 0,7058 0,7054 0,7050 0,7046 0,7042 sáb. dom. 0,7030 0,7026

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 0,7069 0,7015
2018 0,6957 0,6910 0,6857 0,6805 0,6753 0,6701 0,6647 0,6590 0,6543 0,6489 0,6440 0,6391
2019 0,6337 0,6288 0,6241 0,6189 0,6135 0,6088 0,6031 0,5981 0,5935 0,5887 0,5849 0,5812
2020 0,5774 0,5745 0,5711 0,5683 0,5659 0,5638 0,5619 0,5603 0,5587 0,5571 0,5556 0,5540
2021 0,5525 0,5512 0,5492 0,5471 0,5444 0,5413 0,5377 0,5334 0,5290 0,5241 0,5182 0,5105
2022 0,5032 0,4956 0,4863 0,4780 0,4677 0,4575 0,4472 0,4355 0,4248 0,4146 0,4044 0,3932
2023 0,3820 0,3728 0,3611 0,3519 0,3407 0,3300 0,3193 0,3079 0,2982 0,2882 0,2690 0,2601
2024 0,2504 0,2424 0,2341 0,2252 0,2169 0,2090 0,1999 0,1912 0,1828 0,1735 0,1656 0,1563
2025 0,1462 0,1363 0,1267 0,1161 0,1047 0,0937 0,0809 0,0693 0,0571 0,0443 0,0338 0,0216
2026 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