Navegue pelos indicadores sem precisar sair da página
Ao selecionar, o índice será aberto em nova aba.

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA

ITCMD / IPVA

COMUNICADO DICAR Nº 44, DE 1 DE JULHO DE 2025

(DOE 02-07-2025)

A Diretora de Arrecadação, Cobrança e Recuperação de Dívida, considerando o disposto no artigo 1º da Lei nº 10.175, de 30/12/1998, divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis aos débitos de ITCMD e IPVA, até 31 de julho de 2025, anexa a este comunicado.

Mês/Ano do VencimentoJaneiroFevereiroMarçoAbrilMaioJunhoJulhoAgostoSetembroOutubroNovembroDezembro
20260.0749%0.0649%0.0528%0.0419%0.0312%0.0200%0.0100%-----
20250.2116%0.2016%0.1916%0.1810%0.1696%0.1586%0.1458%0.1342%0.1220%0.1092%0.0987%0.0865%
20240.3317%0.3217%0.3117%0.3017%0.2917%0.2817%0.2717%0.2617%0.2517%0.2417%0.2317%0.2217%
20230.4574%0.4474%0.4357%0.4257%0.4145%0.4038%0.3931%0.3817%0.3717%0.3617%0.3517%0.3417%
20220.5834%0.5734%0.5634%0.5534%0.5431%0.5329%0.5226%0.5109%0.5002%0.4900%0.4798%0.4686%
20210.7034%0.6934%0.6834%0.6734%0.6634%0.6534%0.6434%0.6334%0.6234%0.6134%0.6034%0.5934%
20200.8234%0.8134%0.8034%0.7934%0.7834%0.7734%0.7634%0.7534%0.7434%0.7334%0.7234%0.7134%
20190.9434%0.9334%0.9234%0.9134%0.9034%0.8934%0.8834%0.8734%0.8634%0.8534%0.8434%0.8334%
20181.0634%1.0534%1.0434%1.0334%1.0234%1.0134%1.0034%0.9934%0.9834%0.9734%0.9634%0.9534%
20171.1839%1.1739%1.1634%1.1534%1.1434%1.1334%1.1234%1.1134%1.1034%1.0934%1.0834%1.0734%
20161.3162%1.3062%1.2946%1.2840%1.2729%1.2613%1.2502%1.2380%1.2269%1.2164%1.2060%1.1948%
20151.4452%1.4352%1.4248%1.4148%1.4048%1.3941%1.3823%1.3712%1.3601%1.3490%1.3384%1.3268%
20141.5652%1.5552%1.5452%1.5352%1.5252%1.5152%1.5052%1.4952%1.4852%1.4752%1.4652%1.4552%
20131.6852%1.6752%1.6652%1.6552%1.6452%1.6352%1.6252%1.6152%1.6052%1.5952%1.5852%1.5752%
20121.8052%1.7952%1.7852%1.7752%1.7652%1.7552%1.7452%1.7352%1.7252%1.7152%1.7052%1.6952%
20111.9259%1.9159%1.9059%1.8959%1.8859%1.8759%1.8659%1.8552%1.8452%1.8352%1.8252%1.8152%
20102.0459%2.0359%2.0259%2.0159%2.0059%1.9959%1.9859%1.9759%1.9659%1.9559%1.9459%1.9359%
20092.1659%2.1559%2.1459%2.1359%2.1259%2.1159%2.1059%2.0959%2.0859%2.0759%2.0659%2.0559%
20082.2915%2.2815%2.2715%2.2615%2.2515%2.2415%2.2308%2.2206%2.2096%2.1978%2.1876%2.1764%
20072.4123%2.4023%2.3918%2.3818%2.3715%2.3615%2.3515%2.3415%2.3315%2.3215%2.3115%2.3015%
20062.4953%2.5387%2.5245%2.5137%2.5009%2.4891%2.4774%2.4648%2.4542%2.4433%2.4331%2.4231%

OBS.: Quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.

ESTA TABELA NÃO SE APLICA AO ICMS

OS VALORES DAS TAXAS DE JUROS UTILIZADOS NA ELABORAÇÃO DESTA TABELA PRÁTICA, SÃO OS ABAIXO INDICADOS:

Mês/Ano do VencimentoJaneiroFevereiroMarçoAbrilMaioJunhoJulhoAgostoSetembroOutubroNovembroDezembro
20260.0116%0.0100%0.0121%0.0109%0.0107%0.0112%0.0100%-----
20250.0101%0.0100%0.0100%0.0106%0.0114%0.0110%0.0128%0.0116%0.0122%0.0128%0.0105%0.0122%
20240.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20230.0112%0.0100%0.0117%0.0100%0.0112%0.0107%0.0107%0.0114%0.0100%0.0100%0.0100%0.0100%
20220.0100%0.0100%0.0100%0.0100%0.0103%0.0102%0.0103%0.0117%0.0107%0.0102%0.0102%0.0112%
20210.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20200.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20190.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20180.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20170.0109%0.0100%0.0105%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20160.0106%0.0100%0.0116%0.0106%0.0111%0.0116%0.0111%0.0122%0.0111%0.0105%0.0104%0.0112%
20150.0100%0.0100%0.0104%0.0100%0.0100%0.0107%0.0118%0.0111%0.0111%0.0111%0.0106%0.0116%
20140.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20130.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20120.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20110.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0107%0.0100%0.0100%0.0100%0.0100%
20100.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20090.0105%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20080.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0107%0.0102%0.0110%0.0118%0.0102%0.0112%
20070.0108%0.0100%0.0105%0.0100%0.0103%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20060.0143%0.0115%0.0142%0.0108%0.0128%0.0118%0.0117%0.0126%0.0106%0.0109%0.0102%0.0100%
FONTE: Secretaria da Fazenda do Governo do Estado de São Paulo
Botão Voltar ao Topo