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 Vencimento	Janeiro	Fevereiro	Março	Abril	Maio	Junho	Julho	Agosto	Setembro	Outubro	Novembro	Dezembro
2025	0.1329%	0.1229%	0.1129%	0.1023%	0.0909%	0.0799%	0.0671%	0.0555%	0.0433%	0.0305%	0.0200%	0.0100%
2024	0.2530%	0.2430%	0.2330%	0.2230%	0.2130%	0.2030%	0.1930%	0.1830%	0.1730%	0.1630%	0.1530%	0.1430%
2023	0.3787%	0.3687%	0.3570%	0.3470%	0.3358%	0.3251%	0.3144%	0.3030%	0.2930%	0.2830%	0.2730%	0.2630%
2022	0.5047%	0.4947%	0.4847%	0.4747%	0.4644%	0.4542%	0.4439%	0.4322%	0.4215%	0.4113%	0.4011%	0.3899%
2021	0.6247%	0.6147%	0.6047%	0.5947%	0.5847%	0.5747%	0.5647%	0.5547%	0.5447%	0.5347%	0.5247%	0.5147%
2020	0.7447%	0.7347%	0.7247%	0.7147%	0.7047%	0.6947%	0.6847%	0.6747%	0.6647%	0.6547%	0.6447%	0.6347%
2019	0.8647%	0.8547%	0.8447%	0.8347%	0.8247%	0.8147%	0.8047%	0.7947%	0.7847%	0.7747%	0.7647%	0.7547%
2018	0.9847%	0.9747%	0.9647%	0.9547%	0.9447%	0.9347%	0.9247%	0.9147%	0.9047%	0.8947%	0.8847%	0.8747%
2017	1.1052%	1.0952%	1.0847%	1.0747%	1.0647%	1.0547%	1.0447%	1.0347%	1.0247%	1.0147%	1.0047%	0.9947%
2016	1.2375%	1.2275%	1.2159%	1.2053%	1.1942%	1.1826%	1.1715%	1.1593%	1.1482%	1.1377%	1.1273%	1.1161%
2015	1.3665%	1.3565%	1.3461%	1.3361%	1.3261%	1.3154%	1.3036%	1.2925%	1.2814%	1.2703%	1.2597%	1.2481%
2014	1.4865%	1.4765%	1.4665%	1.4565%	1.4465%	1.4365%	1.4265%	1.4165%	1.4065%	1.3965%	1.3865%	1.3765%
2013	1.6065%	1.5965%	1.5865%	1.5765%	1.5665%	1.5565%	1.5465%	1.5365%	1.5265%	1.5165%	1.5065%	1.4965%
2012	1.7265%	1.7165%	1.7065%	1.6965%	1.6865%	1.6765%	1.6665%	1.6565%	1.6465%	1.6365%	1.6265%	1.6165%
2011	1.8472%	1.8372%	1.8272%	1.8172%	1.8072%	1.7972%	1.7872%	1.7765%	1.7665%	1.7565%	1.7465%	1.7365%
2010	1.9672%	1.9572%	1.9472%	1.9372%	1.9272%	1.9172%	1.9072%	1.8972%	1.8872%	1.8772%	1.8672%	1.8572%
2009	2.0872%	2.0772%	2.0672%	2.0572%	2.0472%	2.0372%	2.0270%	2.0172%	2.0072%	1.9972%	1.9872%	1.9772%
2008	2.2128%	2.2028%	2.1928%	2.1828%	2.1728%	2.1628%	2.1521%	2.1419%	2.1309%	2.1191%	2.1089%	2.0977%
2007	2.3336%	2.3236%	2.3131%	2.3031%	2.2928%	2.2828%	2.2728%	2.2628%	2.2528%	2.1191%	2.1089%	2.0977%
2006	2.4715%	2.4600%	2.4458%	2.4350%	2.4222%	2.4104%	2.3987%	2.3861%	2.3755%	2.3646%	2.3544%	2.3444%
2005	2.6476%	2.6354%	2.6201%	2.6060%	2.5910%	2.5751%	2.5600%	2.5434%	2.5284%	2.5143%	2.5005%	2.4858%

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 Vencimento	Janeiro	Fevereiro	Março	Abril	Maio	Junho	Julho	Agosto	Setembro	Outubro	Novembro	Dezembro
2025	0.0101%	0.0100%	0.0100%	0.0106%	0.0114%	0.0110%	0.0128%	0.0116%	0.0122%	0.0128%	0.0105%	0.0100%
2024	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2023	0.0112%	0.0100%	0.0117%	0.0100%	0.0112%	0.0107%	0.0107%	0.0114%	0.0100%	0.0100%	0.0100%	0.0100%
2022	0.0100%	0.0100%	0.0100%	0.0100%	0.0103%	0.0102%	0.0103%	0.0117%	0.0107%	0.0102%	0.0102%	0.0112%
2021	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2020	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2019	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2018	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2017	0.0109%	0.0100%	0.0105%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2016	0.0106%	0.0100%	0.0116%	0.0106%	0.0111%	0.0116%	0.0111%	0.0122%	0.0111%	0.0105%	0.0104%	0.0112%
2015	0.0100%	0.0100%	0.0104%	0.0100%	0.0100%	0.0107%	0.0118%	0.0111%	0.0111%	0.0111%	0.0106%	0.0116%
2014	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2013	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2012	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2011	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0107%	0.0100%	0.0100%	0.0100%	0.0100%
2010	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2009	0.0105%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2008	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0107%	0.0102%	0.0110%	0.0118%	0.0102%	0.0112%
2007	0.0108%	0.0100%	0.0105%	0.0100%	0.0103%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%	0.0100%
2006	0.0143%	0.0115%	0.0142%	0.0108%	0.0128%	0.0118%	0.0117%	0.0126%	0.0106%	0.0109%	0.0102%	0.0100%
2005	0.0138%	0.0122%	0.0153%	0.0141%	0.0150%	0.0159%	0.0151%	0.0166%	0.0150%	0.0141%	0.0138%	0.0147%

FONTE: Secretaria da Fazenda do Governo do Estado de São Paulo

Botão Voltar ao Topo