Comunicado DICAR nº 73-R DE 02/10/2023

Norma Estadual - São Paulo - Publicado no DOE em 03 out 2023

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 31-10-2023 para os débitos de ICMS.

A Diretora de Arrecadação, Cobrança e Recuperação de Dívida,

CONSIDERANDO o disposto no artigo 1º da Lei nº 10.175, de 30/12/98, o artigo 96, § 1º da lei nº 6.374/89, com a redação dada pela lei nº 16.497/17, de 18/07/17, divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis aos débitos de ICMS, anexa a este Comunicado.

TABELA PPRÁTICA PARA CÁLCULO DOS JUROS DE MORA – ICMS – APLICÁVEIS ATÉ 31/10/2023, ANEXA AO COMUNICADO DICAR-73/23

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 4,0146 3,8828 3,6598 3,4998 3,3364 3,1554 2,9508 2,7983 2,6222 2,4843 2,3635 2,2379
FEVEREIRO 4,0046 3,8590 3,6453 3,4896 3,3239 3,1371 2,9400 2,7861 2,6107 2,4743 2,3535 2,2279
MARÇO 3,9946 3,8257 3,6308 3,4770 3,3102 3,1193 2,9262 2,7708 2,5965 2,4638 2,3435 2,2179
ABRIL 3,9846 3,8022 3,6178 3,4651 3,2954 3,1006 2,9144 2,7567 2,5857 2,4538 2,3335 2,2079
MAIO 3,9746 3,7820 3,6029 3,4517 3,2813 3,0809 2,9021 2,7417 2,5729 2,4435 2,3235 2,1979
JUNHO 3,9646 3,7653 3,5890 3,4390 3,2680 3,0623 2,8898 2,7258 2,5611 2,4335 2,3135 2,1879
JULHO 3,9546 3,7487 3,5759 3,4240 3,2526 3,0415 2,8769 2,7107 2,5494 2,4235 2,3028 2,1779
AGOSTO 3,9446 3,7330 3,5618 3,4080 3,2382 3,0238 2,8640 2,6941 2,5368 2,4135 2,2926 2,1679
SETEMBRO 3,9346 3,7181 3,5496 3,3948 3,2244 3,0070 2,8515 2,6791 2,5262 2,4035 2,2816 2,1579
OUTUBRO 3,9246 3,7043 3,5367 3,3795 3,2079 2,9906 2,8394 2,6650 2,5153 2,3935 2,2698 2,1479
NOVEMBRO 3,9146 3,6904 3,5245 3,3656 3,1925 2,9772 2,8269 2,6512 2,5051 2,3835 2,2596 2,1379
DEZEMBRO 3,9046 3,6744 3,5125 3,3517 3,1751 2,9635 2,8121 2,6365 2,4951 2,3735 2,2484 2,1279

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                                           2,1179 2,1166 2,1153 2,1140 2,1127 2,1114 2,1101 2,1088 2,1075 2,1062
jan/10 2,1049 2,1036 2,1023 2,1010 2,0997 2,0984 2,0971 2,0958 2,0948 2,0938 2,0928 2,0918 2,0908 2,0898 2,0888 2,0878 2,0868 2,0858 2,0848 2,0838 2,0828 2,0818 2,0808 2,0798 2,0788 2,0778 2,0768 2,0758 2,0748 2,0738 2,0728
fev/10 2,0718 2,0708 2,0698 2,0688 2,0678 2,0668 2,0658 2,0648 2,0638 2,0628 2,0618 2,0608 2,0598 2,0588 2,0578 2,0568 2,0558 2,0548 2,0538 2,0528 2,0518 2,0508 2,0498 2,0488 2,0478 2,0468 2,0458 2,0448      
mar/10 2,0438 2,0428 2,0418 2,0408 2,0398 2,0388 2,0378 2,0368 2,0358 2,0348 2,0338 2,0328 2,0318 2,0308 2,0298 2,0288 2,0278 2,0268 2,0258 2,0248 2,0238 2,0228 2,0218 2,0208 2,0198 2,0188 2,0178 2,0168 2,0158 2,0148 2,0138
abr/10 2,0128 2,0118 2,0108 2,0098 2,0088 2,0078 2,0068 2,0058 2,0048 2,0038 2,0028 2,0018 2,0008 1,9998 1,9988 1,9978 1,9968 1,9958 1,9948 1,9938 1,9928 1,9918 1,9908 1,9898 1,9888 1,9878 1,9868 1,9858 1,9848 1,9838  
mai/10 1,9828 1,9818 1,9808 1,9798 1,9788 1,9778 1,9768 1,9758 1,9748 1,9738 1,9728 1,9718 1,9708 1,9698 1,9688 1,9678 1,9668 1,9658 1,9648 1,9638 1,9628 1,9618 1,9608 1,9598 1,9588 1,9578 1,9568 1,9558 1,9548 1,9538 1,9528
jun/10 1,9518 1,9508 1,9498 1,9488 1,9478 1,9468 1,9458 1,9448 1,9438 1,9428 1,9418 1,9408 1,9398 1,9388 1,9378 1,9368 1,9358 1,9348 1,9338 1,9328 1,9318 1,9308 1,9298 1,9288 1,9278 1,9268 1,9258 1,9248 1,9238 1,9228  
jul/10 1,9218 1,9208 1,9198 1,9188 1,9178 1,9168 1,9158 1,9148 1,9138 1,9128 1,9118 1,9108 1,9098 1,9088 1,9078 1,9068 1,9058 1,9048 1,9038 1,9028 1,9018 1,9008 1,8998 1,8988 1,8978 1,8968 1,8958 1,8948 1,8938 1,8928 1,8918
ago/10 1,8908 1,8898 1,8888 1,8878 1,8868 1,8858 1,8848 1,8838 1,8828 1,8818 1,8808 1,8798 1,8788 1,8778 1,8768 1,8758 1,8748 1,8738 1,8728 1,8718 1,8708 1,8698 1,8688 1,8678 1,8668 1,8658 1,8648 1,8638 1,8628 1,8618 1,8608
set/10 1,8598 1,8588 1,8578 1,8568 1,8558 1,8548 1,8538 1,8528 1,8518 1,8508 1,8498 1,8488 1,8478 1,8468 1,8458 1,8448 1,8438 1,8428 1,8418 1,8408 1,8398 1,8388 1,8378 1,8368 1,8358 1,8348 1,8338 1,8328 1,8318 1,8308  
out/10 1,8298 1,8288 1,8278 1,8268 1,8258 1,8248 1,8238 1,8228 1,8218 1,8208 1,8198 1,8188 1,8178 1,8168 1,8158 1,8148 1,8138 1,8128 1,8118 1,8108 1,8098 1,8088 1,8078 1,8068 1,8058 1,8048 1,8038 1,8028 1,8018 1,8008 1,7998
nov/10 1,7988 1,7978 1,7968 1,7958 1,7948 1,7938 1,7928 1,7918 1,7908 1,7898 1,7888 1,7878 1,7868 1,7858 1,7848 1,7838 1,7828 1,7818 1,7808 1,7798 1,7788 1,7778 1,7768 1,7758 1,7748 1,7738 1,7728 1,7718 1,7708 1,7698  
dez/10 1,7688 1,7678 1,7668 1,7658 1,7648 1,7638 1,7628 1,7618 1,7608 1,7598 1,7588 1,7578 1,7568 1,7558 1,7548 1,7538 1,7528 1,7518 1,7508 1,7498 1,7488 1,7478 1,7468 1,7458 1,7448 1,7438 1,7428 1,7418 1,7408 1,7398 1,7388
jan/11 1,7378 1,7368 1,7358 1,7348 1,7338 1,7328 1,7318 1,7308 1,7298 1,7288 1,7278 1,7268 1,7258 1,7248 1,7238 1,7228 1,7218 1,7208 1,7198 1,7188 1,7178 1,7168 1,7158 1,7148 1,7138 1,7128 1,7118 1,7108 1,7098 1,7088 1,7078
fev/11 1,7068 1,7058 1,7048 1,7038 1,7028 1,7018 1,7008 1,6998 1,6988 1,6978 1,6968 1,6958 1,6948 1,6938 1,6928 1,6918 1,6908 1,6898 1,6888 1,6878 1,6868 1,6858 1,6848 1,6838 1,6828 1,6818 1,6808 1,6798      
mar/11 1,6788 1,6778 1,6768 1,6758 1,6748 1,6738 1,6728 1,6718 1,6708 1,6698 1,6688 1,6678 1,6668 1,6658 1,6648 1,6638 1,6628 1,6618 1,6608 1,6598 1,6588 1,6578 1,6568 1,6558 1,6548 1,6538 1,6528 1,6518 1,6508 1,6498 1,6488
abr/11 1,6478 1,6468 1,6458 1,6448 1,6438 1,6428 1,6418 1,6408 1,6398 1,6388 1,6378 1,6368 1,6358 1,6348 1,6338 1,6328 1,6318 1,6308 1,6298 1,6288 1,6278 1,6268 1,6258 1,6248 1,6238 1,6228 1,6218 1,6208 1,6198 1,6188  
mai/11 1,6177 1,6166 1,6155 1,6144 1,6133 1,6122 1,6111 1,6100 1,6089 1,6078 1,6067 1,6056 1,6045 1,6034 1,6023 1,6012 1,6001 1,5990 1,5979 1,5968 1,5957 1,5946 1,5935 1,5924 1,5913 1,5902 1,5891 1,5880 1,5869 1,5858 1,5847
jun/11 1,5836 1,5825 1,5814 1,5803 1,5792 1,5781 1,5770 1,5759 1,5748 1,5737 1,5726 1,5715 1,5704 1,5693 1,5682 1,5671 1,5660 1,5649 1,5638 1,5627 1,5616 1,5605 1,5594 1,5583 1,5572 1,5561 1,5550 1,5539 1,5528 1,5517  
jul/11 1,5506 1,5495 1,5484 1,5473 1,5462 1,5451 1,5440 1,5429 1,5418 1,5407 1,5396 1,5385 1,5374 1,5363 1,5352 1,5341 1,5330 1,5319 1,5308 1,5297 1,5286 1,5275 1,5264 1,5253 1,5242 1,5231 1,5220 1,5209 1,5198 1,5187 1,5176
ago/11 1,5166 1,5156 1,5146 1,5136 1,5126 1,5116 1,5106 1,5096 1,5086 1,5076 1,5066 1,5056 1,5046 1,5036 1,5026 1,5016 1,5006 1,4996 1,4986 1,4976 1,4966 1,4956 1,4946 1,4936 1,4926 1,4916 1,4906 1,4896 1,4886 1,4876 1,4866
set/11 1,4856 1,4846 1,4836 1,4826 1,4816 1,4806 1,4796 1,4786 1,4776 1,4766 1,4756 1,4746 1,4736 1,4726 1,4716 1,4706 1,4696 1,4686 1,4676 1,4666 1,4656 1,4646 1,4636 1,4626 1,4616 1,4606 1,4596 1,4586 1,4576 1,4566  
out/11 1,4556 1,4546 1,4536 1,4526 1,4516 1,4506 1,4496 1,4486 1,4476 1,4466 1,4456 1,4446 1,4436 1,4426 1,4416 1,4406 1,4396 1,4386 1,4376 1,4366 1,4356 1,4346 1,4336 1,4326 1,4316 1,4306 1,4296 1,4286 1,4276 1,4266 1,4256
nov/11 1,4246 1,4236 1,4226 1,4216 1,4206 1,4196 1,4186 1,4176 1,4166 1,4156 1,4146 1,4136 1,4126 1,4116 1,4106 1,4096 1,4086 1,4076 1,4066 1,4056 1,4046 1,4036 1,4026 1,4016 1,4006 1,3996 1,3986 1,3976 1,3966 1,3956  
dez/11 1,3946 1,3936 1,3926 1,3916 1,3906 1,3896 1,3886 1,3876 1,3866 1,3856 1,3846 1,3836 1,3826 1,3816 1,3806 1,3796 1,3786 1,3776 1,3766 1,3756 1,3746 1,3736 1,3726 1,3716 1,3706 1,3696 1,3686 1,3676 1,3666 1,3656 1,3646
jan/12 1,3636 1,3626 1,3616 1,3606 1,3596 1,3586 1,3576 1,3566 1,3556 1,3546 1,3536 1,3526 1,3516 1,3506 1,3496 1,3486 1,3476 1,3466 1,3456 1,3446 1,3436 1,3426 1,3416 1,3406 1,3396 1,3386 1,3376 1,3366 1,3356 1,3346 1,3336
fev/12 1,3326 1,3316 1,3306 1,3296 1,3286 1,3276 1,3266 1,3256 1,3246 1,3236 1,3226 1,3216 1,3206 1,3196 1,3186 1,3176 1,3166 1,3156 1,3146 1,3136 1,3126 1,3116 1,3106 1,3096 1,3086 1,3076 1,3066 1,3056 1,3046    
mar/12 1,3037 1,3028 1,3019 1,3010 1,3001 1,2992 1,2983 1,2974 1,2965 1,2956 1,2947 1,2938 1,2929 1,2920 1,2911 1,2902 1,2893 1,2884 1,2875 1,2866 1,2857 1,2848 1,2839 1,2830 1,2821 1,2812 1,2803 1,2794 1,2785 1,2776 1,2767
abr/12 1,2757 1,2747 1,2737 1,2727 1,2717 1,2707 1,2697 1,2687 1,2677 1,2667 1,2657 1,2647 1,2637 1,2627 1,2617 1,2607 1,2597 1,2587 1,2577 1,2567 1,2557 1,2547 1,2537 1,2527 1,2517 1,2507 1,2497 1,2487 1,2477 1,2467  
mai/12 1,2463 1,2459 1,2455 1,2451 1,2447 1,2443 1,2439 1,2435 1,2431 1,2427 1,2423 1,2419 1,2415 1,2411 1,2407 1,2403 1,2399 1,2395 1,2391 1,2387 1,2383 1,2379 1,2375 1,2371 1,2367 1,2363 1,2359 1,2355 1,2351 1,2347 1,2343
jun/12 1,2340 1,2337 1,2334 1,2331 1,2328 1,2325 1,2322 1,2319 1,2316 1,2313 1,2310 1,2307 1,2304 1,2301 1,2298 1,2295 1,2292 1,2289 1,2286 1,2283 1,2280 1,2277 1,2274 1,2271 1,2268 1,2265 1,2262 1,2259 1,2256 1,2253  
jul/12 1,2250 1,2247 1,2244 1,2241 1,2238 1,2235 1,2232 1,2229 1,2226 1,2223 1,2220 1,2217 1,2214 1,2211 1,2208 1,2205 1,2202 1,2199 1,2196 1,2193 1,2190 1,2187 1,2184 1,2181 1,2178 1,2175 1,2172 1,2169 1,2166 1,2163 1,2160
ago/12 1,2157 1,2154 1,2151 1,2148 1,2145 1,2142 1,2139 1,2136 1,2133 1,2130 1,2127 1,2124 1,2121 1,2118 1,2115 1,2112 1,2109 1,2106 1,2103 1,2100 1,2097 1,2094 1,2091 1,2088 1,2085 1,2082 1,2079 1,2076 1,2073 1,2070 1,2067
set/12 1,2064 1,2061 1,2058 1,2055 1,2052 1,2049 1,2046 1,2043 1,2040 1,2037 1,2034 1,2031 1,2028 1,2025 1,2022 1,2019 1,2016 1,2013 1,2010 1,2007 1,2004 1,2001 1,1998 1,1995 1,1992 1,1989 1,1986 1,1983 1,1980 1,1977  
out/12 1,1974 1,1971 1,1968 1,1965 1,1962 1,1959 1,1956 1,1953 1,1950 1,1947 1,1944 1,1941 1,1938 1,1935 1,1932 1,1929 1,1926 1,1923 1,1920 1,1917 1,1914 1,1911 1,1908 1,1905 1,1902 1,1899 1,1896 1,1893 1,1890 1,1887 1,1884
nov/12 1,1881 1,1878 1,1875 1,1872 1,1869 1,1866 1,1863 1,1860 1,1857 1,1854 1,1851 1,1848 1,1845 1,1842 1,1839 1,1836 1,1833 1,1830 1,1827 1,1824 1,1821 1,1818 1,1815 1,1812 1,1809 1,1806 1,1803 1,1800 1,1797 1,1794  
dez/12 1,1791 1,1788 1,1785 1,1782 1,1779 1,1776 1,1773 1,1770 1,1767 1,1764 1,1761 1,1758 1,1755 1,1752 1,1749 1,1746 1,1743 1,1740 1,1737 1,1734 1,1731 1,1728 1,1725 1,1722 1,1719 1,1716 1,1713 1,1710 1,1707 1,1704 1,1701
jan/13 1,1698 1,1695 1,1692 1,1689 1,1686 1,1683 1,1680 1,1677 1,1674 1,1671 1,1668 1,1665 1,1662 1,1659 1,1656 1,1653 1,1650 1,1647 1,1644 1,1641 1,1638 1,1635 1,1632 1,1629 1,1626 1,1623 1,1620 1,1617 1,1614 1,1611 1,1608
fev/13 1,1605 1,1602 1,1599 1,1596 1,1593 1,1590 1,1587 1,1584 1,1581 1,1578 1,1575 1,1572 1,1569 1,1566 1,1563 1,1560 1,1557 1,1554 1,1551 1,1548 1,1545 1,1542 1,1539 1,1536 1,1533 1,1530 1,1527 1,1524      
mar/13 1,1521 1,1518 1,1515 1,1512 1,1509 1,1506 1,1503 1,1500 1,1497 1,1494 1,1491 1,1488 1,1485 1,1482 1,1479 1,1476 1,1473 1,1470 1,1467 1,1464 1,1461 1,1458 1,1455 1,1452 1,1449 1,1446 1,1443 1,1440 1,1437 1,1434 1,1431
abr/13 1,1428 1,1425 1,1422 1,1419 1,1416 1,1413 1,1410 1,1407 1,1404 1,1401 1,1398 1,1395 1,1392 1,1389 1,1386 1,1383 1,1380 1,1377 1,1374 1,1371 1,1368 1,1365 1,1362 1,1359 1,1356 1,1353 1,1350 1,1347 1,1344 1,1341  
mai/13 1,1338 1,1335 1,1332 1,1329 1,1326 1,1323 1,1320 1,1317 1,1314 1,1311 1,1308 1,1305 1,1302 1,1299 1,1296 1,1293 1,1290 1,1287 1,1284 1,1281 1,1278 1,1275 1,1272 1,1269 1,1266 1,1263 1,1260 1,1257 1,1254 1,1251 1,1248
jun/13 1,1245 1,1242 1,1239 1,1236 1,1233 1,1230 1,1227 1,1224 1,1221 1,1218 1,1215 1,1212 1,1209 1,1206 1,1203 1,1200 1,1197 1,1194 1,1191 1,1188 1,1185 1,1182 1,1179 1,1176 1,1173 1,1170 1,1167 1,1164 1,1161 1,1158  
jul/13 1,1155 1,1152 1,1149 1,1146 1,1143 1,1140 1,1137 1,1134 1,1131 1,1128 1,1125 1,1122 1,1119 1,1116 1,1113 1,1110 1,1107 1,1104 1,1101 1,1098 1,1095 1,1092 1,1089 1,1086 1,1083 1,1080 1,1077 1,1074 1,1071 1,1068 1,1065
ago/13 1,1062 1,1059 1,1056 1,1053 1,1050 1,1047 1,1044 1,1041 1,1038 1,1035 1,1032 1,1029 1,1026 1,1023 1,1020 1,1017 1,1014 1,1011 1,1008 1,1005 1,1002 1,0999 1,0996 1,0993 1,0990 1,0987 1,0984 1,0981 1,0978 1,0975 1,0972
set/13 1,0969 1,0966 1,0963 1,0960 1,0957 1,0954 1,0951 1,0948 1,0945 1,0942 1,0939 1,0936 1,0933 1,0930 1,0927 1,0924 1,0921 1,0918 1,0915 1,0912 1,0909 1,0906 1,0903 1,0900 1,0897 1,0894 1,0891 1,0888 1,0885 1,0882  
out/13 1,0879 1,0876 1,0873 1,0870 1,0867 1,0864 1,0861 1,0858 1,0855 1,0852 1,0849 1,0846 1,0843 1,0840 1,0837 1,0834 1,0831 1,0828 1,0825 1,0822 1,0819 1,0816 1,0813 1,0810 1,0807 1,0804 1,0801 1,0798 1,0795 1,0792 1,0789
nov/13 1,0786 1,0783 1,0780 1,0777 1,0774 1,0771 1,0768 1,0765 1,0762 1,0759 1,0756 1,0753 1,0750 1,0747 1,0744 1,0741 1,0738 1,0735 1,0732 1,0729 1,0726 1,0723 1,0720 1,0717 1,0714 1,0711 1,0708 1,0705 1,0702 1,0699  
dez/13 1,0696 1,0693 1,0690 1,0687 1,0684 1,0681 1,0678 1,0675 1,0672 1,0669 1,0666 1,0663 1,0660 1,0657 1,0654 1,0651 1,0648 1,0645 1,0642 1,0639 1,0636 1,0633 1,0630 1,0627 1,0624 1,0621 1,0618 1,0615 1,0612 1,0609 1,0606
jan/14 1,0602 1,0598 1,0594 1,0590 1,0586 1,0582 1,0578 1,0574 1,0570 1,0566 1,0562 1,0558 1,0554 1,0550 1,0546 1,0542 1,0538 1,0534 1,0530 1,0526 1,0522 1,0518 1,0514 1,0510 1,0506 1,0502 1,0498 1,0494 1,0490 1,0486 1,0482
fev/14 1,0478 1,0474 1,0470 1,0466 1,0462 1,0458 1,0454 1,0450 1,0446 1,0442 1,0438 1,0434 1,0430 1,0426 1,0422 1,0418 1,0414 1,0410 1,0406 1,0402 1,0398 1,0394 1,0390 1,0386 1,0382 1,0378 1,0374 1,0370      
mar/14 1,0366 1,0362 1,0358 1,0354 1,0350 1,0346 1,0342 1,0338 1,0334 1,0330 1,0326 1,0322 1,0318 1,0314 1,0310 1,0306 1,0302 1,0298 1,0294 1,0290 1,0286 1,0282 1,0278 1,0274 1,0270 1,0266 1,0262 1,0258 1,0254 1,0250 1,0246
abr/14 1,0242 1,0238 1,0234 1,0230 1,0226 1,0222 1,0218 1,0214 1,0210 1,0206 1,0202 1,0198 1,0194 1,0190 1,0186 1,0182 1,0178 1,0174 1,0170 1,0166 1,0162 1,0158 1,0154 1,0150 1,0146 1,0142 1,0138 1,0134 1,0130 1,0126  
mai/14 1,0122 1,0118 1,0114 1,0110 1,0106 1,0102 1,0098 1,0094 1,0090 1,0086 1,0082 1,0078 1,0074 1,0070 1,0066 1,0062 1,0058 1,0054 1,0050 1,0046 1,0042 1,0038 1,0034 1,0030 1,0026 1,0022 1,0018 1,0014 1,0010 1,0006 1,0002
jun/14 0,9998 0,9994 0,9990 0,9986 0,9982 0,9978 0,9974 0,9970 0,9966 0,9962 0,9958 0,9954 0,9950 0,9946 0,9942 0,9938 0,9934 0,9930 0,9926 0,9922 0,9918 0,9914 0,9910 0,9906 0,9902 0,9898 0,9894 0,9890 0,9886 0,9882  
jul/14 0,9878 0,9874 0,9870 0,9866 0,9862 0,9858 0,9854 0,9850 0,9846 0,9842 0,9838 0,9834 0,9830 0,9826 0,9822 0,9818 0,9814 0,9810 0,9806 0,9802 0,9798 0,9794 0,9790 0,9786 0,9782 0,9778 0,9774 0,9770 0,9766 0,9762 0,9758
ago/14 0,9754 0,9750 0,9746 0,9742 0,9738 0,9734 0,9730 0,9726 0,9722 0,9718 0,9714 0,9710 0,9706 0,9702 0,9698 0,9694 0,9690 0,9686 0,9682 0,9678 0,9674 0,9670 0,9666 0,9662 0,9658 0,9654 0,9650 0,9646 0,9642 0,9638 0,9634
set/14 0,9630 0,9626 0,9622 0,9618 0,9614 0,9610 0,9606 0,9602 0,9598 0,9594 0,9590 0,9586 0,9582 0,9578 0,9574 0,9570 0,9566 0,9562 0,9558 0,9554 0,9550 0,9546 0,9542 0,9538 0,9534 0,9530 0,9526 0,9522 0,9518 0,9514  
out/14 0,9510 0,9506 0,9502 0,9498 0,9494 0,9490 0,9486 0,9482 0,9478 0,9474 0,9470 0,9466 0,9462 0,9458 0,9454 0,9450 0,9446 0,9442 0,9438 0,9434 0,9430 0,9426 0,9422 0,9418 0,9414 0,9410 0,9406 0,9402 0,9398 0,9394 0,9390
nov/14 0,9386 0,9382 0,9378 0,9374 0,9370 0,9366 0,9362 0,9358 0,9354 0,9350 0,9346 0,9342 0,9338 0,9334 0,9330 0,9326 0,9322 0,9318 0,9314 0,9310 0,9306 0,9302 0,9298 0,9294 0,9290 0,9286 0,9282 0,9278 0,9274 0,9270  
dez/14 0,9266 0,9262 0,9258 0,9254 0,9250 0,9246 0,9242 0,9238 0,9234 0,9230 0,9226 0,9222 0,9218 0,9214 0,9210 0,9206 0,9202 0,9198 0,9194 0,9190 0,9186 0,9182 0,9178 0,9174 0,9170 0,9166 0,9162 0,9158 0,9154 0,9150 0,9146
jan/15 0,9142 0,9138 0,9134 0,9130 0,9126 0,9122 0,9118 0,9114 0,9110 0,9106 0,9102 0,9098 0,9094 0,9090 0,9086 0,9082 0,9078 0,9074 0,9070 0,9066 0,9062 0,9058 0,9054 0,9050 0,9046 0,9042 0,9038 0,9034 0,9030 0,9026 0,9022
fev/15 0,9018 0,9014 0,9010 0,9006 0,9002 0,8998 0,8994 0,8990 0,8986 0,8982 0,8978 0,8974 0,8970 0,8966 0,8962 0,8958 0,8954 0,8950 0,8946 0,8942 0,8938 0,8934 0,8930 0,8926 0,8922 0,8918 0,8914 0,8910      
mar/15 0,8906 0,8902 0,8898 0,8894 0,8890 0,8886 0,8882 0,8878 0,8874 0,8870 0,8866 0,8862 0,8858 0,8854 0,8850 0,8846 0,8842 0,8838 0,8834 0,8830 0,8826 0,8822 0,8818 0,8814 0,8810 0,8806 0,8802 0,8798 0,8794 0,8790 0,8786
abr/15 0,8782 0,8778 0,8774 0,8770 0,8766 0,8762 0,8758 0,8754 0,8750 0,8746 0,8742 0,8738 0,8734 0,8730 0,8726 0,8722 0,8718 0,8714 0,8710 0,8706 0,8702 0,8698 0,8694 0,8690 0,8686 0,8682 0,8678 0,8674 0,8670 0,8666  
mai/15 0,8662 0,8658 0,8654 0,8650 0,8646 0,8642 0,8638 0,8634 0,8630 0,8626 0,8622 0,8618 0,8614 0,8610 0,8606 0,8602 0,8598 0,8594 0,8590 0,8586 0,8582 0,8578 0,8574 0,8570 0,8566 0,8562 0,8558 0,8554 0,8550 0,8546 0,8542
jun/15 0,8538 0,8534 0,8530 0,8526 0,8522 0,8518 0,8514 0,8510 0,8506 0,8502 0,8498 0,8494 0,8490 0,8486 0,8482 0,8478 0,8474 0,8470 0,8466 0,8462 0,8458 0,8454 0,8450 0,8446 0,8442 0,8438 0,8434 0,8430 0,8426 0,8422  
jul/15 0,8417 0,8412 0,8407 0,8402 0,8397 0,8392 0,8387 0,8382 0,8377 0,8372 0,8367 0,8362 0,8357 0,8352 0,8347 0,8342 0,8337 0,8332 0,8327 0,8322 0,8317 0,8312 0,8307 0,8302 0,8297 0,8292 0,8287 0,8282 0,8277 0,8272 0,8267
ago/15 0,8262 0,8257 0,8252 0,8247 0,8242 0,8237 0,8232 0,8227 0,8222 0,8217 0,8212 0,8207 0,8202 0,8197 0,8192 0,8187 0,8182 0,8177 0,8172 0,8167 0,8162 0,8157 0,8152 0,8147 0,8142 0,8137 0,8132 0,8127 0,8122 0,8117 0,8112
set/15 0,8107 0,8102 0,8097 0,8092 0,8087 0,8082 0,8077 0,8072 0,8067 0,8062 0,8057 0,8052 0,8047 0,8042 0,8037 0,8032 0,8027 0,8022 0,8017 0,8012 0,8007 0,8002 0,7997 0,7992 0,7987 0,7982 0,7977 0,7972 0,7967 0,7962  
out/15 0,7957 0,7952 0,7947 0,7942 0,7937 0,7932 0,7927 0,7922 0,7917 0,7912 0,7907 0,7902 0,7897 0,7892 0,7887 0,7882 0,7877 0,7872 0,7867 0,7862 0,7857 0,7852 0,7847 0,7842 0,7837 0,7832 0,7827 0,7822 0,7817 0,7812 0,7807
nov/15 0,7802 0,7797 0,7792 0,7787 0,7782 0,7777 0,7772 0,7767 0,7762 0,7757 0,7752 0,7747 0,7742 0,7737 0,7732 0,7727 0,7722 0,7717 0,7712 0,7707 0,7702 0,7697 0,7692 0,7687 0,7682 0,7677 0,7672 0,7667 0,7662 0,7657  
dez/15 0,7652 0,7647 0,7642 0,7637 0,7632 0,7627 0,7622 0,7617 0,7612 0,7607 0,7602 0,7597 0,7592 0,7587 0,7582 0,7577 0,7572 0,7567 0,7562 0,7557 0,7552 0,7547 0,7542 0,7537 0,7532 0,7527 0,7522 0,7517 0,7512 0,7507 0,7502
jan/16 0,7497 0,7492 0,7487 0,7482 0,7477 0,7472 0,7467 0,7462 0,7457 0,7452 0,7447 0,7442 0,7437 0,7432 0,7427 0,7422 0,7417 0,7412 0,7407 0,7402 0,7397 0,7392 0,7387 0,7382 0,7377 0,7372 0,7367 0,7362 0,7357 0,7352 0,7347
fev/16 0,7342 0,7337 0,7332 0,7327 0,7322 0,7317 0,7312 0,7307 0,7302 0,7297 0,7292 0,7287 0,7282 0,7277 0,7272 0,7267 0,7262 0,7257 0,7252 0,7247 0,7242 0,7237 0,7232 0,7227 0,7222 0,7217 0,7212 0,7207 0,7202    
mar/16 0,7197 0,7192 0,7187 0,7182 0,7177 0,7172 0,7167 0,7162 0,7157 0,7152 0,7147 0,7142 0,7137 0,7132 0,7127 0,7122 0,7117 0,7112 0,7107 0,7102 0,7097 0,7092 0,7087 0,7082 0,7077 0,7072 0,7067 0,7062 0,7057 0,7052 0,7047
abr/16 0,7042 0,7037 0,7032 0,7027 0,7022 0,7017 0,7012 0,7007 0,7002 0,6997 0,6992 0,6987 0,6982 0,6977 0,6972 0,6967 0,6962 0,6957 0,6952 0,6947 0,6942 0,6937 0,6932 0,6927 0,6922 0,6917 0,6912 0,6907 0,6902 0,6897  
mai/16 0,6892 0,6887 0,6882 0,6877 0,6872 0,6867 0,6862 0,6857 0,6852 0,6847 0,6842 0,6837 0,6832 0,6827 0,6822 0,6817 0,6812 0,6807 0,6802 0,6797 0,6792 0,6787 0,6782 0,6777 0,6772 0,6767 0,6762 0,6757 0,6752 0,6747 0,6742
jun/16 0,6737 0,6732 0,6727 0,6722 0,6717 0,6712 0,6707 0,6702 0,6697 0,6692 0,6687 0,6682 0,6677 0,6672 0,6667 0,6662 0,6657 0,6652 0,6647 0,6642 0,6637 0,6632 0,6627 0,6622 0,6617 0,6612 0,6607 0,6602 0,6597 0,6592  
jul/16 0,6587 0,6582 0,6577 0,6572 0,6567 0,6562 0,6557 0,6552 0,6547 0,6542 0,6537 0,6532 0,6527 0,6522 0,6517 0,6512 0,6507 0,6502 0,6497 0,6492 0,6487 0,6482 0,6477 0,6472 0,6467 0,6462 0,6457 0,6452 0,6447 0,6442 0,6437
ago/16 0,6432 0,6427 0,6422 0,6417 0,6412 0,6407 0,6402 0,6397 0,6392 0,6387 0,6382 0,6377 0,6372 0,6367 0,6362 0,6357 0,6352 0,6347 0,6342 0,6337 0,6332 0,6327 0,6322 0,6317 0,6312 0,6307 0,6302 0,6297 0,6292 0,6287 0,6282
set/16 0,6277 0,6272 0,6267 0,6262 0,6257 0,6252 0,6247 0,6242 0,6237 0,6232 0,6227 0,6222 0,6217 0,6212 0,6207 0,6202 0,6197 0,6192 0,6187 0,6182 0,6177 0,6172 0,6167 0,6162 0,6157 0,6152 0,6147 0,6142 0,6137 0,6132  
out/16 0,6127 0,6122 0,6117 0,6112 0,6107 0,6102 0,6097 0,6092 0,6087 0,6082 0,6077 0,6072 0,6067 0,6062 0,6057 0,6052 0,6047 0,6042 0,6037 0,6032 0,6027 0,6022 0,6017 0,6012 0,6007 0,6002 0,5997 0,5992 0,5987 0,5982 0,5977
nov/16 0,5972 0,5967 0,5962 0,5957 0,5952 0,5947 0,5942 0,5937 0,5932 0,5927 0,5922 0,5917 0,5912 0,5907 0,5902 0,5897 0,5892 0,5887 0,5882 0,5877 0,5872 0,5867 0,5862 0,5857 0,5852 0,5847 0,5842 0,5837 0,5832 0,5827  
dez/16 0,5822 0,5817 0,5812 0,5807 0,5802 0,5797 0,5792 0,5787 0,5782 0,5777 0,5772 0,5767 0,5762 0,5757 0,5752 0,5747 0,5742 0,5737 0,5732 0,5727 0,5722 0,5717 0,5712 0,5707 0,5702 0,5697 0,5692 0,5687 0,5682 0,5677 0,5672
jan/17 0,5667 0,5662 0,5657 0,5652 0,5647 0,5642 0,5637 0,5632 0,5627 0,5622 0,5617 0,5612 0,5607 0,5602 0,5597 0,5592 0,5587 0,5582 0,5577 0,5572 0,5567 0,5562 0,5557 0,5552 0,5547 0,5542 0,5537 0,5532 0,5527 0,5522 0,5517
fev/17 0,5512 0,5507 0,5502 0,5497 0,5492 0,5487 0,5482 0,5477 0,5472 0,5467 0,5462 0,5457 0,5452 0,5447 0,5442 0,5437 0,5432 0,5427 0,5422 0,5417 0,5412 0,5407 0,5402 0,5397 0,5392 0,5387 0,5382 0,5377      
mar/17 0,5372 0,5367 0,5362 0,5357 0,5352 0,5347 0,5342 0,5337 0,5332 0,5327 0,5322 0,5317 0,5312 0,5307 0,5302 0,5297 0,5292 0,5287 0,5282 0,5277 0,5272 0,5267 0,5262 0,5257 0,5252 0,5247 0,5242 0,5237 0,5232 0,5227 0,5222
abr/17 0,5217 0,5212 0,5207 0,5202 0,5197 0,5192 0,5187 0,5182 0,5177 0,5172 0,5167 0,5162 0,5157 0,5152 0,5147 0,5142 0,5137 0,5132 0,5127 0,5122 0,5117 0,5112 0,5107 0,5102 0,5097 0,5092 0,5087 0,5082 0,5077 0,5072  
mai/17 0,5067 0,5062 0,5057 0,5052 0,5047 0,5042 0,5037 0,5032 0,5027 0,5022 0,5017 0,5012 0,5007 0,5002 0,4997 0,4992 0,4987 0,4982 0,4977 0,4972 0,4967 0,4962 0,4957 0,4952 0,4947 0,4942 0,4937 0,4932 0,4927 0,4922 0,4917
jun/17 0,4912 0,4907 0,4902 0,4897 0,4892 0,4887 0,4882 0,4877 0,4872 0,4867 0,4862 0,4857 0,4852 0,4847 0,4842 0,4837 0,4832 0,4827 0,4822 0,4817 0,4812 0,4807 0,4802 0,4797 0,4792 0,4787 0,4782 0,4777 0,4772 0,4767  
jul/17 0,4762 0,4757 0,4752 0,4747 0,4742 0,4737 0,4732 0,4727 0,4722 0,4717 0,4712 0,4707 0,4702 0,4697 0,4692 0,4687 0,4682 0,4677 0,4672 0,4667 0,4662 0,4657 0,4652 0,4647 0,4642 0,4637 0,4632 0,4627 0,4622 0,4617 0,4612
ago/17 0,4608 0,4604 0,4600 0,4596 0,4592 0,4588 0,4584 0,4580 0,4576 0,4572 0,4568 0,4564 0,4560 0,4556 0,4552 0,4548 0,4544 0,4540 0,4536 0,4532 0,4528 0,4524 0,4520 0,4516 0,4512 0,4508 0,4504 0,4500 0,4496 0,4492 0,4488
set/17 0,4484 0,4480 0,4476 0,4472 0,4468 0,4464 0,4460 0,4456 0,4452 0,4448 0,4444 0,4440 0,4436 0,4432 0,4428 0,4424 0,4420 0,4416 0,4412 0,4408 0,4404 0,4400 0,4396 0,4392 0,4388 0,4384 0,4380 0,4376 0,4372 0,4368  
out/17 0,4364 0,4360 0,4356 0,4352 0,4348 0,4344 0,4340 0,4336 0,4332 0,4328 0,4324 0,4320 0,4316 0,4312 0,4308 0,4304 0,4300 0,4296 0,4292 0,4288 0,4284 0,4280 0,4276 0,4272 0,4268 0,4264 0,4260 0,4256 0,4252 0,4248 0,4244

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                     0,4287 0,4233
2018 0,4175 0,4128 0,4075 0,4023 0,3971 0,3919 0,3865 0,3808 0,3761 0,3707 0,3658 0,3609
2019 0,3555 0,3506 0,3459 0,3407 0,3353 0,3306 0,3249 0,3199 0,3153 0,3105 0,3067 0,3030
2020 0,2992 0,2963 0,2929 0,2901 0,2877 0,2856 0,2837 0,2821 0,2805 0,2789 0,2774 0,275
021 0,2743 0,2730 0,2710 0,2689 0,2662 0,2631 0,2595 0,2552 0,2508 0,2459 0,2400 0,2323
2022 0,2250 0,2174 0,2081 0,1998 0,1895 0,1793 0,1690 0,1573 0,1466 0,1364 0,1262 0,1150
2023 0,1038 0,0946 0,0829 0,0737 0,0625 0,0518 0,0411 0,0297 0,0200 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 a partir de nov/17, quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100