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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
20260.0871%0.0771%0.0650%0.0541%0.0434%0.0322%0.0200%0.0100%----
20250.2238%0.2138%0.2038%0.1932%0.1818%0.1708%0.1580%0.1464%0.1342%0.1214%0.1109%0.0987%
20240.3439%0.3339%0.3239%0.3139%0.3039%0.2939%0.2839%0.2739%0.2639%0.2539%0.2439%0.2339%
20230.4696%0.4596%0.4479%0.4379%0.4267%0.4160%0.4053%0.3939%0.3839%0.3739%0.3639%0.3539%
20220.5956%0.5856%0.5756%0.5656%0.5553%0.5451%0.5348%0.5231%0.5124%0.5022%0.4920%0.4808%
20210.7156%0.7056%0.6956%0.6856%0.6756%0.6656%0.6556%0.6456%0.6356%0.6256%0.6156%0.6056%
20200.8356%0.8256%0.8156%0.8056%0.7956%0.7856%0.7756%0.7656%0.7556%0.7456%0.7356%0.7256%
20190.9556%0.9456%0.9356%0.9256%0.9156%0.9056%0.8956%0.8856%0.8756%0.8656%0.8556%0.8456%
20181.0756%1.0656%1.0556%1.0456%1.0356%1.0256%1.0156%1.0056%0.9956%0.9856%0.9756%0.9656%
20171.1961%1.1861%1.1756%1.1656%1.1556%1.1456%1.1356%1.1256%1.1156%1.1056%1.0956%1.0856%
20161.3284%1.3184%1.3068%1.2962%1.2851%1.2735%1.2624%1.2502%1.2391%1.2286%1.2182%1.2070%
20151.4574%1.4474%1.4370%1.4270%1.4170%1.4063%1.3945%1.3834%1.3723%1.3612%1.3506%1.3390%
20141.5774%1.5674%1.5574%1.5474%1.5374%1.5274%1.5174%1.5074%1.4974%1.4874%1.4774%1.4674%
20131.6974%1.6874%1.6774%1.6674%1.6574%1.6474%1.6374%1.6274%1.6174%1.6074%1.5974%1.5874%
20121.8174%1.8074%1.7974%1.7874%1.7774%1.7674%1.7574%1.7474%1.7374%1.7274%1.7174%1.7074%
20111.9381%1.9281%1.9181%1.9081%1.8981%1.8881%1.8781%1.8674%1.8574%1.8474%1.8374%1.8274%
20102.0581%2.0481%2.0381%2.0281%2.0181%2.0081%1.9981%1.9881%1.9781%1.9681%1.9581%1.9481%
20092.1781%2.1681%2.1581%2.1481%2.1381%2.1281%2.1181%2.1081%2.0981%2.0881%2.0781%2.0681%
20082.3037%2.2937%2.2837%2.2737%2.2637%2.2537%2.2430%2.2328%2.2218%2.2100%2.1998%2.1886%
20072.4245%2.4145%2.4040%2.3940%2.3837%2.3737%2.3637%2.3537%2.3437%2.3337%2.3237%2.3137%
20062.4953%2.5509%2.5367%2.5259%2.5131%2.5013%2.4896%2.4770%2.4664%2.4555%2.4453%2.4353%

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%0.0100%----
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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