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
20260.0980%0.0880%0.0759%0.0650%0.0543%0.0431%0.0309%0.0200%0.0100%---
20250.2347%0.2247%0.2147%0.2041%0.1927%0.1817%0.1689%0.1573%0.1451%0.1323%0.1218%0.1096%
20240.3548%0.3448%0.3348%0.3248%0.3148%0.3048%0.2948%0.2848%0.2748%0.2648%0.2548%0.2448%
20230.4805%0.4705%0.4588%0.4488%0.4376%0.4269%0.4162%0.4048%0.3948%0.3848%0.3748%0.3648%
20220.6065%0.5965%0.5865%0.5765%0.5662%0.5560%0.5457%0.5340%0.5233%0.5131%0.5029%0.4917%
20210.7265%0.7165%0.7065%0.6965%0.6865%0.6765%0.6665%0.6565%0.6465%0.6365%0.6265%0.6165%
20200.8465%0.8365%0.8265%0.8165%0.8065%0.7965%0.7865%0.7765%0.7665%0.7565%0.7465%0.7365%
20190.9665%0.9565%0.9465%0.9365%0.9265%0.9165%0.9065%0.8965%0.8865%0.8765%0.8665%0.8565%
20181.0865%1.0765%1.0665%1.0565%1.0465%1.0365%1.0265%1.0165%1.0065%0.9965%0.9865%0.9765%
20171.2070%1.1970%1.1865%1.1765%1.1665%1.1565%1.1465%1.1365%1.1265%1.1165%1.1065%1.0965%
20161.3393%1.3293%1.3177%1.3071%1.2960%1.2844%1.2733%1.2611%1.2500%1.2395%1.2291%1.2179%
20151.4683%1.4583%1.4479%1.4379%1.4279%1.4172%1.4054%1.3943%1.3832%1.3721%1.3615%1.3499%
20141.5883%1.5783%1.5683%1.5583%1.5483%1.5383%1.5283%1.5183%1.5083%1.4983%1.4883%1.4783%
20131.7083%1.6983%1.6883%1.6783%1.6683%1.6583%1.6483%1.6383%1.6283%1.6183%1.6083%1.5983%
20121.8283%1.8183%1.8083%1.7983%1.7883%1.7783%1.7683%1.7583%1.7483%1.7383%1.7283%1.7183%
20111.9490%1.9390%1.9290%1.9190%1.9090%1.8990%1.8890%1.8783%1.8683%1.8583%1.8483%1.8383%
20102.0690%2.0590%2.0490%2.0390%2.0290%2.0190%2.0090%1.9990%1.9890%1.9790%1.9690%1.9590%
20092.1890%2.1790%2.1690%2.1590%2.1490%2.1390%2.1290%2.1190%2.1090%2.0990%2.0890%2.0790%
20082.3146%2.3046%2.2946%2.2846%2.2746%2.2646%2.2539%2.2437%2.2327%2.2209%2.2107%2.1995%
20072.4354%2.4254%2.4149%2.4049%2.3946%2.3846%2.3746%2.3646%2.3546%2.3446%2.3346%2.3246%
20062.4953%2.5618%2.5476%2.5368%2.5240%2.5122%2.5005%2.4879%2.4773%2.4664%2.4562%2.4462%

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%0.0100%---
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