COMUNICADO DICAR N° 088 / 2023 – SP

COMUNICADO DICAR N° 088, DE 01 DE DEZEMBRO DE 2023

(DOE de 04.12.2023)

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 28-12-2023 para os débitos de ICMS.

A Diretora de Arrecadação, Cobrança e Recuperação de Dívida,

CONSIDERANDO o disposto no artigo 1° da Lei n° 10.175, de 30/12/98, o artigo 96, I da Lei n° 6.374/89, com a redação dada pela Lei n° 17.784/23, de 02/10/23, divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis aos débitos de ICMS, anexa a este Comunicado.

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA – ICMS – APLICÁVEIS ATÉ 28/12/2023, ANEXA AO COMUNICADO DICAR-88/23

MÊS/ANO DO VENCIMENTO	1998	1999	2000	2001	2002	2003	2004	2005	2006	2009	2010	2011
JANEIRO	4,0338	3,9020	3,6790	3,5190	3,3556	3,1746	2,9700	2,8175	2,6414	2,5035	2,3827	2,2571
FEVEREIRO	4,0238	3,8782	3,6645	3,5088	3,3431	3,1563	2,9592	2,8053	2,6299	2,4935	2,3727	2,2471
MARÇO	4,0138	3,8449	3,6500	3,4962	3,3294	3,1385	2,9454	2,7900	2,6157	2,4830	2,3627	2,2371
ABRIL	4,0038	3,8214	3,6370	3,4843	3,3146	3,1198	2,9336	2,7759	2,6049	2,4730	2,3527	2,2271
MAIO	3,9938	3,8012	3,6221	3,4709	3,3005	3,1001	2,9213	2,7609	2,5921	2,4627	2,3427	2,2171
JUNHO	3,9838	3,7845	3,6082	3,4582	3,2872	3,0815	2,9090	2,7450	2,5803	2,4527	2,3327	2,2071
JULHO	3,9738	3,7679	3,5951	3,4432	3,2718	3,0607	2,8961	2,7299	2,5686	2,4427	2,3220	2,1971
AGOSTO	3,9638	3,7522	3,5810	3,4272	3,2574	3,0430	2,8832	2,7133	2,5560	2,4327	2,3118	2,1871
SETEMBRO	3,9538	3,7373	3,5688	3,4140	3,2436	3,0262	2,8707	2,6983	2,5454	2,4227	2,3008	2,1771
OUTUBRO	3,9438	3,7235	3,5559	3,3987	3,2271	3,0098	2,8586	2,6842	2,5345	2,4127	2,2890	2,1671
NOVEMBRO	3,9338	3,7096	3,5437	3,3848	3,2117	2,9964	2,8461	2,6704	2,5243	2,4027	2,2788	2,1571
DEZEMBRO	3,9238	3,6936	3,5317	3,3709	3,1943	2,9827	2,8313	2,6557	2,5143	2,3927	2,2676	2,1471

Fatores para vencimentos de 22/12/2009 até 31/10/2017:

MÊS/DIA	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	31
dez/09																						2,1371	2,1358	2,1345	feriado	sáb.	dom.	2,1293	2,1280	2,1267	feriado
jan/10	feriado	sáb.	dom.	2,1202	2,1189	2,1176	2,1163	2,1150	sáb.	dom.	2,1120	2,1110	2,1100	2,1090	2,1080	sáb.	dom.	2,1050	2,1040	2,1030	2,1020	2,1010	sáb.	dom.	2,0980	2,0970	2,0960	2,0950	2,0940	sáb.	dom.
fev/10	2,0910	2,0900	2,0890	2,0880	2,0870	sáb.	dom.	2,0840	2,0830	2,0820	2,0810	2,0800	sáb.	dom.	feriado	feriado	2,0750	2,0740	2,0730	sáb.	dom.	2,0700	2,0690	2,0680	2,0670	2,0660	sáb.	dom.
mar/10	2,0630	2,0620	2,0610	2,0600	2,0590	sáb.	dom.	2,0560	2,0550	2,0540	2,0530	2,0520	sáb.	dom.	2,0490	2,0480	2,0470	2,0460	2,0450	sáb.	dom.	2,0420	2,0410	2,0400	2,0390	2,0380	sáb.	dom.	2,0350	2,0340	2,0330
abr/10	2,0320	feriado	sáb.	dom.	2,0280	2,0270	2,0260	2,0250	2,0240	sáb.	dom.	2,0210	2,0200	2,0190	2,0180	2,0170	sáb.	dom.	2,0140	2,0130	feriado	2,0110	2,0100	sáb.	dom.	2,0070	2,0060	2,0050	2,0040	2,0030
mai/10	feriado	dom.	2,0000	1,9990	1,9980	1,9970	1,9960	sáb.	dom.	1,9930	1,9920	1,9910	1,9900	1,9890	sáb.	dom.	1,9860	1,9850	1,9840	1,9830	1,9820	sáb.	dom.	1,9790	1,9780	1,9770	1,9760	1,9750	sáb.	dom.	1,9720
jun/10	1,9710	1,9700	feriado	1,9680	sáb.	dom.	1,9650	1,9640	1,9630	1,9620	1,9610	sáb.	dom.	1,9580	1,9570	1,9560	1,9550	1,9540	sáb.	dom.	1,9510	1,9500	1,9490	1,9480	1,9470	sáb.	dom.	1,9440	1,9430	1,9420
jul/10	1,9410	1,9400	sáb.	dom.	1,9370	1,9360	1,9350	1,9340	feriado	sáb.	dom.	1,9300	1,9290	1,9280	1,9270	1,9260	sáb.	dom.	1,9230	1,9220	1,9210	1,9200	1,9190	sáb.	dom.	1,9160	1,9150	1,9140	1,9130	1,9120	sáb.
ago/10	dom.	1,9090	1,9080	1,9070	1,9060	1,9050	sáb.	dom.	1,9020	1,9010	1,9000	1,8990	1,8980	sáb.	dom.	1,8950	1,8940	1,8930	1,8920	1,8910	sáb.	dom.	1,8880	1,8870	1,8860	1,8850	1,8840	sáb.	dom.	1,8810	1,8800
set/10	1,8790	1,8780	1,8770	sáb.	dom.	1,8740	feriado	1,8720	1,8710	1,8700	sáb.	dom.	1,8670	1,8660	1,8650	1,8640	1,8630	sáb.	dom.	1,8600	1,8590	1,8580	1,8570	1,8560	sáb.	dom.	1,8530	1,8520	1,8510	1,8500
out/10	1,8490	sáb.	dom.	1,8460	1,8450	1,8440	1,8430	1,8420	sáb.	dom.	1,8390	feriado	1,8370	1,8360	1,8350	sáb.	dom.	1,8320	1,8310	1,8300	1,8290	1,8280	sáb.	dom.	1,8250	1,8240	1,8230	1,8220	1,8210	sáb.	dom.
nov/10	1,8180	feriado	1,8160	1,8150	1,8140	sáb.	dom.	1,8110	1,8100	1,8090	1,8080	1,8070	sáb.	dom.	feriado	1,8030	1,8020	1,8010	1,8000	sáb.	dom.	1,7970	1,7960	1,7950	1,7940	1,7930	sáb.	dom.	1,7900	1,7890
dez/10	1,7880	1,7870	1,7860	sáb.	dom.	1,7830	1,7820	1,7810	1,7800	1,7790	sáb.	dom.	1,7760	1,7750	1,7740	1,7730	1,7720	sáb.	dom.	1,7690	1,7680	1,7670	1,7660	1,7650	feriado	dom.	1,7620	1,7610	1,7600	1,7590	feriado
jan/11	feriado	dom.	1,7550	1,7540	1,7530	1,7520	1,7510	sáb.	dom.	1,7480	1,7470	1,7460	1,7450	1,7440	sáb.	dom.	1,7410	1,7400	1,7390	1,7380	1,7370	sáb.	dom.	1,7340	1,7330	1,7320	1,7310	1,7300	sáb.	dom.	1,7270
fev/11	1,7260	1,7250	1,7240	1,7230	sáb.	dom.	1,7200	1,7190	1,7180	1,7170	1,7160	sáb.	dom.	1,7130	1,7120	1,7110	1,7100	1,7090	sáb.	dom.	1,7060	1,7050	1,7040	1,7030	1,7020	sáb.	dom.	1,6990
mar/11	1,6980	1,6970	1,6960	1,6950	sáb.	dom.	feriado	feriado	1,6900	1,6890	1,6880	sáb.	dom.	1,6850	1,6840	1,6830	1,6820	1,6810	sáb.	dom.	1,6780	1,6770	1,6760	1,6750	1,6740	sáb.	dom.	1,6710	1,6700	1,6690	1,6680
abr/11	1,6670	sáb.	dom.	1,6640	1,6630	1,6620	1,6610	1,6600	sáb.	dom.	1,6570	1,6560	1,6550	1,6540	1,6530	sáb.	dom.	1,6500	1,6490	1,6480	feriado	feriado	sáb.	dom.	1,6430	1,6420	1,6410	1,6400	1,6390	sáb.
mai/11	feriado	1,6358	1,6347	1,6336	1,6325	1,6314	sáb.	dom.	1,6281	1,6270	1,6259	1,6248	1,6237	sáb.	dom.	1,6204	1,6193	1,6182	1,6171	1,6160	sáb.	dom.	1,6127	1,6116	1,6105	1,6094	1,6083	sáb.	dom.	1,6050	1,6039
jun/11	1,6028	1,6017	1,6006	sáb.	dom.	1,5973	1,5962	1,5951	1,5940	1,5929	sáb.	dom.	1,5896	1,5885	1,5874	1,5863	1,5852	sáb.	dom.	1,5819	1,5808	1,5797	feriado	1,5775	sáb.	dom.	1,5742	1,5731	1,5720	1,5709
jul/11	1,5698	sáb.	dom.	1,5665	1,5654	1,5643	1,5632	1,5621	feriado	dom.	1,5588	1,5577	1,5566	1,5555	1,5544	sáb.	dom.	1,5511	1,5500	1,5489	1,5478	1,5467	sáb.	dom.	1,5434	1,5423	1,5412	1,5401	1,5390	sáb.	dom.
ago/11	1,5358	1,5348	1,5338	1,5328	1,5318	sáb.	dom.	1,5288	1,5278	1,5268	1,5258	1,5248	sáb.	dom.	1,5218	1,5208	1,5198	1,5188	1,5178	sáb.	dom.	1,5148	1,5138	1,5128	1,5118	1,5108	sáb.	dom.	1,5078	1,5068	1,5058
set/11	1,5048	1,5038	sáb.	dom.	1,5008	1,4998	feriado	1,4978	1,4968	sáb.	dom.	1,4938	1,4928	1,4918	1,4908	1,4898	sáb.	dom.	1,4868	1,4858	1,4848	1,4838	1,4828	sáb.	dom.	1,4798	1,4788	1,4778	1,4768	1,4758
out/11	sáb.	dom.	1,4728	1,4718	1,4708	1,4698	1,4688	sáb.	dom.	1,4658	1,4648	feriado	1,4628	1,4618	sáb.	dom.	1,4588	1,4578	1,4568	1,4558	1,4548	sáb.	dom.	1,4518	1,4508	1,4498	1,4488	1,4478	sáb.	dom.	1,4448
nov/11	1,4438	feriado	1,4418	1,4408	sáb.	dom.	1,4378	1,4368	1,4358	1,4348	1,4338	sáb.	dom.	1,4308	feriado	1,4288	1,4278	1,4268	sáb.	dom.	1,4238	1,4228	1,4218	1,4208	1,4198	sáb.	dom.	1,4168	1,4158	1,4148
dez/11	1,4138	1,4128	sáb.	dom.	1,4098	1,4088	1,4078	1,4068	1,4058	sáb.	dom.	1,4028	1,4018	1,4008	1,3998	1,3988	sáb.	dom.	1,3958	1,3948	1,3938	1,3928	1,3918	sáb.	feriado	1,3888	1,3878	1,3868	1,3858	feriado	sáb.
jan/12	feriado	1,3818	1,3808	1,3798	1,3788	1,3778	sáb.	dom.	1,3748	1,3738	1,3728	1,3718	1,3708	sáb.	dom.	1,3678	1,3668	1,3658	1,3648	1,3638	sáb.	dom.	1,3608	1,3598	1,3588	1,3578	1,3568	sáb.	dom.	1,3538	1,3528
fev/12	1,3518	1,3508	1,3498	sáb.	dom.	1,3468	1,3458	1,3448	1,3438	1,3428	sáb.	dom.	1,3398	1,3388	1,3378	1,3368	1,3358	sáb.	dom.	feriado	feriado	1,3308	1,3298	1,3288	sáb.	dom.	1,3258	1,3248	1,3238
mar/12	1,3229	1,3220	sáb.	dom.	1,3193	1,3184	1,3175	1,3166	1,3157	sáb.	dom.	1,3130	1,3121	1,3112	1,3103	1,3094	sáb.	dom.	1,3067	1,3058	1,3049	1,3040	1,3031	sáb.	dom.	1,3004	1,2995	1,2986	1,2977	1,2968	sáb.
abr/12	dom.	1,2939	1,2929	1,2919	1,2909	feriado	sáb.	dom.	1,2869	1,2859	1,2849	1,2839	1,2829	sáb.	dom.	1,2799	1,2789	1,2779	1,2769	1,2759	feriado	dom.	1,2729	1,2719	1,2709	1,2699	1,2689	sáb.	dom.	1,2659
mai/12	feriado	1,2651	1,2647	1,2643	sáb.	dom.	1,2631	1,2627	1,2623	1,2619	1,2615	sáb.	dom.	1,2603	1,2599	1,2595	1,2591	1,2587	sáb.	dom.	1,2575	1,2571	1,2567	1,2563	1,2559	sáb.	dom.	1,2547	1,2543	1,2539	1,2535
jun/12	1,2532	sáb.	dom.	1,2523	1,2520	1,2517	feriado	1,2511	sáb.	dom.	1,2502	1,2499	1,2496	1,2493	1,2490	sáb.	dom.	1,2481	1,2478	1,2475	1,2472	1,2469	sáb.	dom.	1,2460	1,2457	1,2454	1,2451	1,2448	sáb.
jul/12	dom.	1,2439	1,2436	1,2433	1,2430	1,2427	sáb.	dom.	feriado	1,2415	1,2412	1,2409	1,2406	sáb.	dom.	1,2397	1,2394	1,2391	1,2388	1,2385	sáb.	dom.	1,2376	1,2373	1,2370	1,2367	1,2364	sáb.	dom.	1,2355	1,2352
ago/12	1,2349	1,2346	1,2343	sáb.	dom.	1,2334	1,2331	1,2328	1,2325	1,2322	sáb.	dom.	1,2313	1,2310	1,2307	1,2304	1,2301	sáb.	dom.	1,2292	1,2289	1,2286	1,2283	1,2280	sáb.	dom.	1,2271	1,2268	1,2265	1,2262	1,2259
set/12	sáb.	dom.	1,2250	1,2247	1,2244	1,2241	feriado	sáb.	dom.	1,2229	1,2226	1,2223	1,2220	1,2217	sáb.	dom.	1,2208	1,2205	1,2202	1,2199	1,2196	sáb.	dom.	1,2187	1,2184	1,2181	1,2178	1,2175	sáb.	dom.
out/12	1,2166	1,2163	1,2160	1,2157	1,2154	sáb.	dom.	1,2145	1,2142	1,2139	1,2136	feriado	sáb.	dom.	1,2124	1,2121	1,2118	1,2115	1,2112	sáb.	dom.	1,2103	1,2100	1,2097	1,2094	1,2091	sáb.	dom.	1,2082	1,2079	1,2076
nov/12	1,2073	feriado	sáb.	dom.	1,2061	1,2058	1,2055	1,2052	1,2049	sáb.	dom.	1,2040	1,2037	1,2034	feriado	1,2028	sáb.	dom.	1,2019	1,2016	1,2013	1,2010	1,2007	sáb.	dom.	1,1998	1,1995	1,1992	1,1989	1,1986
dez/12	sáb.	dom.	1,1977	1,1974	1,1971	1,1968	1,1965	sáb.	dom.	1,1956	1,1953	1,1950	1,1947	1,1944	sáb.	dom.	1,1935	1,1932	1,1929	1,1926	1,1923	sáb.	dom.	1,1914	feriado	1,1908	1,1905	1,1902	sáb.	dom.	feriado
jan/13	feriado	1,1887	1,1884	1,1881	sáb.	dom.	1,1872	1,1869	1,1866	1,1863	1,1860	sáb.	dom.	1,1851	1,1848	1,1845	1,1842	1,1839	sáb.	dom.	1,1830	1,1827	1,1824	1,1821	1,1818	sáb.	dom.	1,1809	1,1806	1,1803	1,1800
fev/13	1,1797	sáb.	dom.	1,1788	1,1785	1,1782	1,1779	1,1776	sáb.	dom.	feriado	feriado	1,1761	1,1758	1,1755	sáb.	dom.	1,1746	1,1743	1,1740	1,1737	1,1734	sáb.	dom.	1,1725	1,1722	1,1719	1,1716
mar/13	1,1713	sáb.	dom.	1,1704	1,1701	1,1698	1,1695	1,1692	sáb.	dom.	1,1683	1,1680	1,1677	1,1674	1,1671	sáb.	dom.	1,1662	1,1659	1,1656	1,1653	1,1650	sáb.	dom.	1,1641	1,1638	1,1635	1,1632	feriado	sáb.	dom.
abr/13	1,1620	1,1617	1,1614	1,1611	1,1608	sáb.	dom.	1,1599	1,1596	1,1593	1,1590	1,1587	sáb.	dom.	1,1578	1,1575	1,1572	1,1569	1,1566	sáb.	feriado	1,1557	1,1554	1,1551	1,1548	1,1545	sáb.	dom.	1,1536	1,1533
mai/13	feriado	1,1527	1,1524	sáb.	dom.	1,1515	1,1512	1,1509	1,1506	1,1503	sáb.	dom.	1,1494	1,1491	1,1488	1,1485	1,1482	sáb.	dom.	1,1473	1,1470	1,1467	1,1464	1,1461	sáb.	dom.	1,1452	1,1449	1,1446	feriado	1,1440
jun/13	sáb.	dom.	1,1431	1,1428	1,1425	1,1422	1,1419	sáb.	dom.	1,1410	1,1407	1,1404	1,1401	1,1398	sáb.	dom.	1,1389	1,1386	1,1383	1,1380	1,1377	sáb.	dom.	1,1368	1,1365	1,1362	1,1359	1,1356	sáb.	dom.
jul/13	1,1347	1,1344	1,1341	1,1338	1,1335	sáb.	dom.	1,1326	feriado	1,1320	1,1317	1,1314	sáb.	dom.	1,1305	1,1302	1,1299	1,1296	1,1293	sáb.	dom.	1,1284	1,1281	1,1278	1,1275	1,1272	sáb.	dom.	1,1263	1,1260	1,1257
ago/13	1,1254	1,1251	sáb.	dom.	1,1242	1,1239	1,1236	1,1233	1,1230	sáb.	dom.	1,1221	1,1218	1,1215	1,1212	1,1209	sáb.	dom.	1,1200	1,1197	1,1194	1,1191	1,1188	sáb.	dom.	1,1179	1,1176	1,1173	1,1170	1,1167	sáb.
set/13	dom.	1,1158	1,1155	1,1152	1,1149	1,1146	sáb.	dom.	1,1137	1,1134	1,1131	1,1128	1,1125	sáb.	dom.	1,1116	1,1113	1,1110	1,1107	1,1104	sáb.	dom.	1,1095	1,1092	1,1089	1,1086	1,1083	sáb.	dom.	1,1074
out/13	1,1071	1,1068	1,1065	1,1062	sáb.	dom.	1,1053	1,1050	1,1047	1,1044	1,1041	sáb.	dom.	1,1032	1,1029	1,1026	1,1023	1,1020	sáb.	dom.	1,1011	1,1008	1,1005	1,1002	1,0999	sáb.	dom.	1,0990	1,0987	1,0984	1,0981
nov/13	1,0978	feriado	dom.	1,0969	1,0966	1,0963	1,0960	1,0957	sáb.	dom.	1,0948	1,0945	1,0942	1,0939	feriado	sáb.	dom.	1,0927	1,0924	1,0921	1,0918	1,0915	sáb.	dom.	1,0906	1,0903	1,0900	1,0897	1,0894	sáb.
dez/13	dom.	1,0885	1,0882	1,0879	1,0876	1,0873	sáb.	dom.	1,0864	1,0861	1,0858	1,0855	1,0852	sáb.	dom.	1,0843	1,0840	1,0837	1,0834	1,0831	sáb.	dom.	1,0822	1,0819	feriado	1,0813	1,0810	sáb.	dom.	1,0801	feriado
jan/14	feriado	1,0790	1,0786	sáb.	dom.	1,0774	1,0770	1,0766	1,0762	1,0758	sáb.	dom.	1,0746	1,0742	1,0738	1,0734	1,0730	sáb.	dom.	1,0718	1,0714	1,0710	1,0706	1,0702	sáb.	dom.	1,0690	1,0686	1,0682	1,0678	1,0674
fev/14	sáb.	dom.	1,0662	1,0658	1,0654	1,0650	1,0646	sáb.	dom.	1,0634	1,0630	1,0626	1,0622	1,0618	sáb.	dom.	1,0606	1,0602	1,0598	1,0594	1,0590	sáb.	dom.	1,0578	1,0574	1,0570	1,0566	1,0562
mar/14	sáb.	dom.	feriado	feriado	1,0542	1,0538	1,0534	sáb.	dom.	1,0522	1,0518	1,0514	1,0510	1,0506	sáb.	dom.	1,0494	1,0490	1,0486	1,0482	1,0478	sáb.	dom.	1,0466	1,0462	1,0458	1,0454	1,0450	sáb.	dom.	1,0438
abr/14	1,0434	1,0430	1,0426	1,0422	sáb.	dom.	1,0410	1,0406	1,0402	1,0398	1,0394	sáb.	dom.	1,0382	1,0378	1,0374	1,0370	feriado	sáb.	dom.	feriado	1,0350	1,0346	1,0342	1,0338	sáb.	dom.	1,0326	1,0322	1,0318
mai/14	feriado	1,0310	sáb.	dom.	1,0298	1,0294	1,0290	1,0286	1,0282	sáb.	dom.	1,0270	1,0266	1,0262	1,0258	1,0254	sáb.	dom.	1,0242	1,0238	1,0234	1,0230	1,0226	sáb.	dom.	1,0214	1,0210	1,0206	1,0202	1,0198	sáb.
jun/14	dom.	1,0186	1,0182	1,0178	1,0174	1,0170	sáb.	dom.	1,0158	1,0154	1,0150	1,0146	1,0142	sáb.	dom.	1,0130	1,0126	1,0122	feriado	1,0114	sáb.	dom.	1,0102	1,0098	1,0094	1,0090	1,0086	sáb.	dom.	1,0074
jul/14	1,0070	1,0066	1,0062	1,0058	sáb.	dom.	1,0046	1,0042	feriado	1,0034	1,0030	sáb.	dom.	1,0018	1,0014	1,0010	1,0006	1,0002	sáb.	dom.	0,9990	0,9986	0,9982	0,9978	0,9974	sáb.	dom.	0,9962	0,9958	0,9954	0,9950
ago/14	0,9946	sáb.	dom.	0,9934	0,9930	0,9926	0,9922	0,9918	sáb.	dom.	0,9906	0,9902	0,9898	0,9894	0,9890	sáb.	dom.	0,9878	0,9874	0,9870	0,9866	0,9862	sáb.	dom.	0,9850	0,9846	0,9842	0,9838	0,9834	sáb.	dom.
set/14	0,9822	0,9818	0,9814	0,9810	0,9806	sáb.	feriado	0,9794	0,9790	0,9786	0,9782	0,9778	sáb.	dom.	0,9766	0,9762	0,9758	0,9754	0,9750	sáb.	dom.	0,9738	0,9734	0,9730	0,9726	0,9722	sáb.	dom.	0,9710	0,9706
out/14	0,9702	0,9698	0,9694	sáb.	dom.	0,9682	0,9678	0,9674	0,9670	0,9666	sáb.	feriado	0,9654	0,9650	0,9646	0,9642	0,9638	sáb.	dom.	0,9626	0,9622	0,9618	0,9614	0,9610	sáb.	dom.	0,9598	0,9594	0,9590	0,9586	0,9582
nov/14	sáb.	feriado	0,9570	0,9566	0,9562	0,9558	0,9554	sáb.	dom.	0,9542	0,9538	0,9534	0,9530	0,9526	feriado	dom.	0,9514	0,9510	0,9506	0,9502	0,9498	sáb.	dom.	0,9486	0,9482	0,9478	0,9474	0,9470	sáb.	dom.
dez/14	0,9458	0,9454	0,9450	0,9446	0,9442	sáb.	dom.	0,9430	0,9426	0,9422	0,9418	0,9414	sáb.	dom.	0,9402	0,9398	0,9394	0,9390	0,9386	sáb.	dom.	0,9374	0,9370	0,9366	feriado	0,9358	sáb.	dom.	0,9346	0,9342	feriado
jan/15	feriado	0,9330	sáb.	dom.	0,9318	0,9314	0,9310	0,9306	0,9302	sáb.	dom.	0,9290	0,9286	0,9282	0,9278	0,9274	sáb.	dom.	0,9262	0,9258	0,9254	0,9250	0,9246	sáb.	dom.	0,9234	0,9230	0,9226	0,9222	0,9218	sáb.
fev/15	dom.	0,9206	0,9202	0,9198	0,9194	0,9190	sáb.	dom.	0,9178	0,9174	0,9170	0,9166	0,9162	sáb.	dom.	feriado	feriado	0,9142	0,9138	0,9134	sáb.	dom.	0,9122	0,9118	0,9114	0,9110	0,9106	sáb.
mar/15	dom.	0,9094	0,9090	0,9086	0,9082	0,9078	sáb.	dom.	0,9066	0,9062	0,9058	0,9054	0,9050	sáb.	dom.	0,9038	0,9034	0,9030	0,9026	0,9022	sáb.	dom.	0,9010	0,9006	0,9002	0,8998	0,8994	sáb.	dom.	0,8982	0,8978
abr/15	0,8974	0,8970	feriado	sáb.	dom.	0,8954	0,8950	0,8946	0,8942	0,8938	sáb.	dom.	0,8926	0,8922	0,8918	0,8914	0,8910	sáb.	dom.	0,8898	feriado	0,8890	0,8886	0,8882	sáb.	dom.	0,8870	0,8866	0,8862	0,8858
mai/15	feriado	sáb.	dom.	0,8842	0,8838	0,8834	0,8830	0,8826	sáb.	dom.	0,8814	0,8810	0,8806	0,8802	0,8798	sáb.	dom.	0,8786	0,8782	0,8778	0,8774	0,8770	sáb.	dom.	0,8758	0,8754	0,8750	0,8746	0,8742	sáb.	dom.
jun/15	0,8730	0,8726	0,8722	feriado	0,8714	sáb.	dom.	0,8702	0,8698	0,8694	0,8690	0,8686	sáb.	dom.	0,8674	0,8670	0,8666	0,8662	0,8658	sáb.	dom.	0,8646	0,8642	0,8638	0,8634	0,8630	sáb.	dom.	0,8618	0,8614
jul/15	0,8609	0,8604	0,8599	sáb.	dom.	0,8584	0,8579	0,8574	feriado	0,8564	sáb.	dom.	0,8549	0,8544	0,8539	0,8534	0,8529	sáb.	dom.	0,8514	0,8509	0,8504	0,8499	0,8494	sáb.	dom.	0,8479	0,8474	0,8469	0,8464	0,8459
ago/15	sáb.	dom.	0,8444	0,8439	0,8434	0,8429	0,8424	sáb.	dom.	0,8409	0,8404	0,8399	0,8394	0,8389	sáb.	dom.	0,8374	0,8369	0,8364	0,8359	0,8354	sáb.	dom.	0,8339	0,8334	0,8329	0,8324	0,8319	sáb.	dom.	0,8304
set/15	0,8299	0,8294	0,8289	0,8284	sáb.	dom.	feriado	0,8264	0,8259	0,8254	0,8249	sáb.	dom.	0,8234	0,8229	0,8224	0,8219	0,8214	sáb.	dom.	0,8199	0,8194	0,8189	0,8184	0,8179	sáb.	dom.	0,8164	0,8159	0,8154
out/15	0,8149	0,8144	sáb.	dom.	0,8129	0,8124	0,8119	0,8114	0,8109	sáb.	dom.	feriado	0,8089	0,8084	0,8079	0,8074	sáb.	dom.	0,8059	0,8054	0,8049	0,8044	0,8039	sáb.	dom.	0,8024	0,8019	0,8014	0,8009	0,8004	sáb.
nov/15	dom.	feriado	0,7984	0,7979	0,7974	0,7969	sáb.	dom.	0,7954	0,7949	0,7944	0,7939	0,7934	sáb.	feriado	0,7919	0,7914	0,7909	0,7904	0,7899	sáb.	dom.	0,7884	0,7879	0,7874	0,7869	0,7864	sáb.	dom.	0,7849
dez/15	0,7844	0,7839	0,7834	0,7829	sáb.	dom.	0,7814	0,7809	0,7804	0,7799	0,7794	sáb.	dom.	0,7779	0,7774	0,7769	0,7764	0,7759	sáb.	dom.	0,7744	0,7739	0,7734	0,7729	feriado	sáb.	dom.	0,7709	0,7704	0,7699	feriado
jan/16	feriado	sáb.	dom.	0,7674	0,7669	0,7664	0,7659	0,7654	sáb.	dom.	0,7639	0,7634	0,7629	0,7624	0,7619	sáb.	dom.	0,7604	0,7599	0,7594	0,7589	0,7584	sáb.	dom.	0,7569	0,7564	0,7559	0,7554	0,7549	sáb.	dom.
fev/16	0,7534	0,7529	0,7524	0,7519	0,7514	sáb.	dom.	feriado	feriado	0,7489	0,7484	0,7479	sáb.	dom.	0,7464	0,7459	0,7454	0,7449	0,7444	sáb.	dom.	0,7429	0,7424	0,7419	0,7414	0,7409	sáb.	dom.	0,7394
mar/16	0,7389	0,7384	0,7379	0,7374	sáb.	dom.	0,7359	0,7354	0,7349	0,7344	0,7339	sáb.	dom.	0,7324	0,7319	0,7314	0,7309	0,7304	sáb.	dom.	0,7289	0,7284	0,7279	0,7274	feriado	sáb.	dom.	0,7254	0,7249	0,7244	0,7239
abr/16	0,7234	sáb.	dom.	0,7219	0,7214	0,7209	0,7204	0,7199	sáb.	dom.	0,7184	0,7179	0,7174	0,7169	0,7164	sáb.	dom.	0,7149	0,7144	0,7139	feriado	0,7129	sáb.	dom.	0,7114	0,7109	0,7104	0,7099	0,7094	sáb.
mai/16	feriado	0,7079	0,7074	0,7069	0,7064	0,7059	sáb.	dom.	0,7044	0,7039	0,7034	0,7029	0,7024	sáb.	dom.	0,7009	0,7004	0,6999	0,6994	0,6989	sáb.	dom.	0,6974	0,6969	0,6964	feriado	0,6954	sáb.	dom.	0,6939	0,6934
jun/16	0,6929	0,6924	0,6919	sáb.	dom.	0,6904	0,6899	0,6894	0,6889	0,6884	sáb.	dom.	0,6869	0,6864	0,6859	0,6854	0,6849	sáb.	dom.	0,6834	0,6829	0,6824	0,6819	0,6814	sáb.	dom.	0,6799	0,6794	0,6789	0,6784
jul/16	0,6779	sáb.	dom.	0,6764	0,6759	0,6754	0,6749	0,6744	feriado	dom.	0,6729	0,6724	0,6719	0,6714	0,6709	sáb.	dom.	0,6694	0,6689	0,6684	0,6679	0,6674	sáb.	dom.	0,6659	0,6654	0,6649	0,6644	0,6639	sáb.	dom.
ago/16	0,6624	0,6619	0,6614	0,6609	0,6604	sáb.	dom.	0,6589	0,6584	0,6579	0,6574	0,6569	sáb.	dom.	0,6554	0,6549	0,6544	0,6539	0,6534	sáb.	dom.	0,6519	0,6514	0,6509	0,6504	0,6499	sáb.	dom.	0,6484	0,6479	0,6474
set/16	0,6469	0,6464	sáb.	dom.	0,6449	0,6444	feriado	0,6434	0,6429	sáb.	dom.	0,6414	0,6409	0,6404	0,6399	0,6394	sáb.	dom.	0,6379	0,6374	0,6369	0,6364	0,6359	sáb.	dom.	0,6344	0,6339	0,6334	0,6329	0,6324
out/16	sáb.	dom.	0,6309	0,6304	0,6299	0,6294	0,6289	sáb.	dom.	0,6274	0,6269	feriado	0,6259	0,6254	sáb.	dom.	0,6239	0,6234	0,6229	0,6224	0,6219	sáb.	dom.	0,6204	0,6199	0,6194	0,6189	0,6184	sáb.	dom.	0,6169
nov/16	0,6164	feriado	0,6154	0,6149	sáb.	dom.	0,6134	0,6129	0,6124	0,6119	0,6114	sáb.	dom.	0,6099	feriado	0,6089	0,6084	0,6079	sáb.	dom.	0,6064	0,6059	0,6054	0,6049	0,6044	sáb.	dom.	0,6029	0,6024	0,6019
dez/16	0,6014	0,6009	sáb.	dom.	0,5994	0,5989	0,5984	0,5979	0,5974	sáb.	dom.	0,5959	0,5954	0,5949	0,5944	0,5939	sáb.	dom.	0,5924	0,5919	0,5914	0,5909	0,5904	sáb.	feriado	0,5889	0,5884	0,5879	0,5874	feriado	sáb.
jan/17	dom.	0,5854	0,5849	0,5844	0,5839	0,5834	sáb.	dom.	0,5819	0,5814	0,5809	0,5804	0,5799	sáb.	dom.	0,5784	0,5779	0,5774	0,5769	0,5764	sáb.	dom.	0,5749	0,5744	0,5739	0,5734	0,5729	sáb.	dom.	0,5714	0,5709
fev/17	0,5704	0,5699	0,5694	sáb.	dom.	0,5679	0,5674	0,5669	0,5664	0,5659	sáb.	dom.	0,5644	0,5639	0,5634	0,5629	0,5624	sáb.	dom.	0,5609	0,5604	0,5599	0,5594	0,5589	sáb.	dom.	feriado	feriado
mar/17	0,5564	0,5559	0,5554	sáb.	dom.	0,5539	0,5534	0,5529	0,5524	0,5519	sáb.	dom.	0,5504	0,5499	0,5494	0,5489	0,5484	sáb.	dom.	0,5469	0,5464	0,5459	0,5454	0,5449	sáb.	dom.	0,5434	0,5429	0,5424	0,5419	0,5414
abr/17	sáb.	dom.	0,5399	0,5394	0,5389	0,5384	0,5379	sáb.	dom.	0,5364	0,5359	0,5354	0,5349	feriado	sáb.	dom.	0,5329	0,5324	0,5319	0,5314	feriado	sáb.	dom.	0,5294	0,5289	0,5284	0,5279	0,5274	sáb.	dom.
mai/17	feriado	0,5254	0,5249	0,5244	0,5239	sáb.	dom.	0,5224	0,5219	0,5214	0,5209	0,5204	sáb.	dom.	0,5189	0,5184	0,5179	0,5174	0,5169	sáb.	dom.	0,5154	0,5149	0,5144	0,5139	0,5134	sáb.	dom.	0,5119	0,5114	0,5109
jun/17	0,5104	0,5099	sáb.	dom.	0,5084	0,5079	0,5074	0,5069	0,5064	sáb.	dom.	0,5049	0,5044	0,5039	feriado	0,5029	sáb.	dom.	0,5014	0,5009	0,5004	0,4999	0,4994	sáb.	dom.	0,4979	0,4974	0,4969	0,4964	0,4959
jul/17	sáb.	dom.	0,4944	0,4939	0,4934	0,4929	0,4924	sáb.	feriado	0,4909	0,4904	0,4899	0,4894	0,4889	sáb.	dom.	0,4874	0,4869	0,4864	0,4859	0,4854	sáb.	dom.	0,4839	0,4834	0,4829	0,4824	0,4819	sáb.	dom.	0,4804
ago/17	0,4800	0,4796	0,4792	0,4788	sáb.	dom.	0,4776	0,4772	0,4768	0,4764	0,4760	sáb.	dom.	0,4748	0,4744	0,4740	0,4736	0,4732	sáb.	dom.	0,4720	0,4716	0,4712	0,4708	0,4704	sáb.	dom.	0,4692	0,4688	0,4684	0,4680
set/17	0,4676	sáb.	dom.	0,4664	0,4660	0,4656	feriado	0,4648	sáb.	dom.	0,4636	0,4632	0,4628	0,4624	0,4620	sáb.	dom.	0,4608	0,4604	0,4600	0,4596	0,4592	sáb.	dom.	0,4580	0,4576	0,4572	0,4568	0,4564	sáb.
out/17	dom.	0,4552	0,4548	0,4544	0,4540	0,4536	sáb.	dom.	0,4524	0,4520	0,4516	feriado	0,4508	sáb.	dom.	0,4496	0,4492	0,4488	0,4484	0,4480	sáb.	dom.	0,4468	0,4464	0,4460	0,4456	0,4452	sáb.	dom.	0,4440	0,4436

Fatores para vencimentos a partir do mês de novembro/2017:

ANO / MÊS DO VENCIMENTO	Jan	Fev	Mar	Abr	Mai	Jun	Jul	Ago	Set	Out	Nov	Dez
2017	–	–	–	–	–	–	–	–	–	–	0,4479	0,4425
2018	0,4367	0,4320	0,4267	0,4215	0,4163	0,4111	0,4057	0,4000	0,3953	0,3899	0,3850	0,3801
2019	0,3747	0,3698	0,3651	0,3599	0,3545	0,3498	0,3441	0,3391	0,3345	0,3297	0,3259	0,3222
2020	0,3184	0,3155	0,3121	0,3093	0,3069	0,3048	0,3029	0,3013	0,2997	0,2981	0,2966	0,2950
2021	0,2935	0,2922	0,2902	0,2881	0,2854	0,2823	0,2787	0,2744	0,2700	0,2651	0,2592	0,2515
2022	0,2442	0,2366	0,2273	0,2190	0,2087	0,1985	0,1882	0,1765	0,1658	0,1556	0,1454	0,1342
2023	0,1230	0,1138	0,1021	0,0929	0,0817	0,0710	0,0603	0,0489	0,0392	0,0292	0,0100	0,0000
OBS.: Para débitos vencidos a partir de 01/01/99, aplicar o coeficiente de juros correspondente ao mês de vencimento do débito. Para débitos vencidos a partir de jan/99 até nov/09 e a partir de nov/17 até out/23, quando o vencimento do débito ocorrer útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.