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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
20260.1088%0.0988%0.0867%0.0758%0.0651%0.0539%0.0417%0.0308%0.0200%0.0100%--
20250.2455%0.2355%0.2255%0.2149%0.2035%0.1925%0.1797%0.1681%0.1559%0.1431%0.1326%0.1204%
20240.3656%0.3556%0.3456%0.3356%0.3256%0.3156%0.3056%0.2956%0.2856%0.2756%0.2656%0.2556%
20230.4913%0.4813%0.4696%0.4596%0.4484%0.4377%0.4270%0.4156%0.4056%0.3956%0.3856%0.3756%
20220.6173%0.6073%0.5973%0.5873%0.5770%0.5668%0.5565%0.5448%0.5341%0.5239%0.5137%0.5025%
20210.7373%0.7273%0.7173%0.7073%0.6973%0.6873%0.6773%0.6673%0.6573%0.6473%0.6373%0.6273%
20200.8573%0.8473%0.8373%0.8273%0.8173%0.8073%0.7973%0.7873%0.7773%0.7673%0.7573%0.7473%
20190.9773%0.9673%0.9573%0.9473%0.9373%0.9273%0.9173%0.9073%0.8973%0.8873%0.8773%0.8673%
20181.0973%1.0873%1.0773%1.0673%1.0573%1.0473%1.0373%1.0273%1.0173%1.0073%0.9973%0.9873%
20171.2178%1.2078%1.1973%1.1873%1.1773%1.1673%1.1573%1.1473%1.1373%1.1273%1.1173%1.1073%
20161.3501%1.3401%1.3285%1.3179%1.3068%1.2952%1.2841%1.2719%1.2608%1.2503%1.2399%1.2287%
20151.4791%1.4691%1.4587%1.4487%1.4387%1.4280%1.4162%1.4051%1.3940%1.3829%1.3723%1.3607%
20141.5991%1.5891%1.5791%1.5691%1.5591%1.5491%1.5391%1.5291%1.5191%1.5091%1.4991%1.4891%
20131.7191%1.7091%1.6991%1.6891%1.6791%1.6691%1.6591%1.6491%1.6391%1.6291%1.6191%1.6091%
20121.8391%1.8291%1.8191%1.8091%1.7991%1.7891%1.7791%1.7691%1.7591%1.7491%1.7391%1.7291%
20111.9598%1.9498%1.9398%1.9298%1.9198%1.9098%1.8998%1.8891%1.8791%1.8691%1.8591%1.8491%
20102.0798%2.0698%2.0598%2.0498%2.0398%2.0298%2.0198%2.0098%1.9998%1.9898%1.9798%1.9698%
20092.1998%2.1898%2.1798%2.1698%2.1598%2.1498%2.1398%2.1298%2.1198%2.1098%2.0998%2.0898%
20082.3254%2.3154%2.3054%2.2954%2.2854%2.2754%2.2647%2.2545%2.2435%2.2317%2.2215%2.2103%
20072.4462%2.4362%2.4257%2.4157%2.4054%2.3954%2.3854%2.3754%2.3654%2.3554%2.3454%2.3354%
20062.5841%2.5726%2.5584%2.5476%2.5348%2.5230%2.5113%2.4987%2.4881%2.4772%2.4670%2.4570%

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%0.0122%0.0109%0.0108%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
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