COMUNICADO DICAR N° 040 / 2025 – SP

COMUNICADO DICAR N° 040, DE 02 DE JUNHO DE 2025

(DOE de 03.06.2025)

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 30 de junho de 2025 para os débitos de ICMS

A Diretora de Cobrança e Arrecadação,

considerando o disposto no artigo 1° da Lei n° 10.175, de 30/12/98, e no 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 30/06/2025, ANEXA AO COMUNICADO DICAR-40/25

Fatores para vencimentos anteriores a 22/12/2009:

MÊS/ANO DO VENCIMENTO	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009
JANEIRO	4,1981	4,0663	3,8433	3,6833	3,5199	3,3389	3,1343	2,9818	2,8057	2,6678	2,5470	2,4214
FEVEREIRO	4,1881	4,0425	3,8288	3,6731	3,5074	3,3206	3,1235	2,9696	2,7942	2,6578	2,5370	2,4114
MARÇO	4,1781	4,0092	3,8143	3,6605	3,4937	3,3028	3,1097	2,9543	2,7800	2,6473	2,5270	2,4014
ABRIL	4,1681	3,9857	3,8013	3,6486	3,4789	3,2841	3,0979	2,9402	2,7692	2,6373	2,5170	2,3914
MAIO	4,1581	3,9655	3,7864	3,6352	3,4648	3,2644	3,0856	2,9252	2,7564	2,6270	2,5070	2,3814
JUNHO	4,1481	3,9488	3,7725	3,6225	3,4515	3,2458	3,0733	2,9093	2,7446	2,6170	2,4970	2,3714
JULHO	4,1381	3,9322	3,7594	3,6075	3,4361	3,2250	3,0604	2,8942	2,7329	2,6070	2,4863	2,3614
AGOSTO	4,1281	3,9165	3,7453	3,5915	3,4217	3,2073	3,0475	2,8776	2,7203	2,5970	2,4761	2,3514
SETEMBRO	4,1181	3,9016	3,7331	3,5783	3,4079	3,1905	3,0350	2,8626	2,7097	2,5870	2,4651	2,3414
OUTUBRO	4,1081	3,8878	3,7202	3,5630	3,3914	3,1741	3,0229	2,8485	2,6988	2,5770	2,4533	2,3314
NOVEMBRO	4,0981	3,8739	3,7080	3,5491	3,3760	3,1607	3,0104	2,8347	2,6886	2,5670	2,4431	2,3214
DEZEMBRO	4,0881	3,8579	3,6960	3,5352	3,3586	3,1470	2,9956	2,8200	2,6786	2,5570	2,4319	2,3114

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																						2,3014	2,3001	2,2988	feriado	sáb.	dom.	2,2936	2,2923	2,2910	feriado
jan/10	feriado	sáb.	dom.	2,2845	2,2832	2,2819	2,2806	2,2793	sáb.	dom.	2,2763	2,2753	2,2743	2,2733	2,2723	sáb.	dom.	2,2693	2,2683	2,2673	2,2663	2,2653	sáb.	dom.	2,2623	2,2613	2,2603	2,2593	2,2583	sáb.	dom.
fev/10	2,2553	2,2543	2,2533	2,2523	2,2513	sáb.	dom.	2,2483	2,2473	2,2463	2,2453	2,2443	sáb.	dom.	feriado	feriado	2,2393	2,2383	2,2373	sáb.	dom.	2,2343	2,2333	2,2323	2,2313	2,2303	sáb.	dom.
mar/10	2,2273	2,2263	2,2253	2,2243	2,2233	sáb.	dom.	2,2203	2,2193	2,2183	2,2173	2,2163	sáb.	dom.	2,2133	2,2123	2,2113	2,2103	2,2093	sáb.	dom.	2,2063	2,2053	2,2043	2,2033	2,2023	sáb.	dom.	2,1993	2,1983	2,1973
abr/10	2,1963	feriado	sáb.	dom.	2,1923	2,1913	2,1903	2,1893	2,1883	sáb.	dom.	2,1853	2,1843	2,1833	2,1823	2,1813	sáb.	dom.	2,1783	2,1773	feriado	2,1753	2,1743	sáb.	dom.	2,1713	2,1703	2,1693	2,1683	2,1673
mai/10	feriado	dom.	2,1643	2,1633	2,1623	2,1613	2,1603	sáb.	dom.	2,1573	2,1563	2,1553	2,1543	2,1533	sáb.	dom.	2,1503	2,1493	2,1483	2,1473	2,1463	sáb.	dom.	2,1433	2,1423	2,1413	2,1403	2,1393	sáb.	dom.	2,1363
jun/10	2,1353	2,1343	feriado	2,1323	sáb.	dom.	2,1293	2,1283	2,1273	2,1263	2,1253	sáb.	dom.	2,1223	2,1213	2,1203	2,1193	2,1183	sáb.	dom.	2,1153	2,1143	2,1133	2,1123	2,1113	sáb.	dom.	2,1083	2,1073	2,1063
jul/10	2,1053	2,1043	sáb.	dom.	2,1013	2,1003	2,0993	2,0983	feriado	sáb.	dom.	2,0943	2,0933	2,0923	2,0913	2,0903	sáb.	dom.	2,0873	2,0863	2,0853	2,0843	2,0833	sáb.	dom.	2,0803	2,0793	2,0783	2,0773	2,0763	sáb.
ago/10	dom.	2,0733	2,0723	2,0713	2,0703	2,0693	sáb.	dom.	2,0663	2,0653	2,0643	2,0633	2,0623	sáb.	dom.	2,0593	2,0583	2,0573	2,0563	2,0553	sáb.	dom.	2,0523	2,0513	2,0503	2,0493	2,0483	sáb.	dom.	2,0453	2,0443
set/10	2,0433	2,0423	2,0413	sáb.	dom.	2,0383	feriado	2,0363	2,0353	2,0343	sáb.	dom.	2,0313	2,0303	2,0293	2,0283	2,0273	sáb.	dom.	2,0243	2,0233	2,0223	2,0213	2,0203	sáb.	dom.	2,0173	2,0163	2,0153	2,0143
out/10	2,0133	sáb.	dom.	2,0103	2,0093	2,0083	2,0073	2,0063	sáb.	dom.	2,0033	feriado	2,0013	2,0003	1,9993	sáb.	dom.	1,9963	1,9953	1,9943	1,9933	1,9923	sáb.	dom.	1,9893	1,9883	1,9873	1,9863	1,9853	sáb.	dom.
nov/10	1,9823	feriado	1,9803	1,9793	1,9783	sáb.	dom.	1,9753	1,9743	1,9733	1,9723	1,9713	sáb.	dom.	feriado	1,9673	1,9663	1,9653	1,9643	sáb.	dom.	1,9613	1,9603	1,9593	1,9583	1,9573	sáb.	dom.	1,9543	1,9533
dez/10	1,9523	1,9513	1,9503	sáb.	dom.	1,9473	1,9463	1,9453	1,9443	1,9433	sáb.	dom.	1,9403	1,9393	1,9383	1,9373	1,9363	sáb.	dom.	1,9333	1,9323	1,9313	1,9303	1,9293	feriado	dom.	1,9263	1,9253	1,9243	1,9233	feriado
jan/11	feriado	dom.	1,9193	1,9183	1,9173	1,9163	1,9153	sáb.	dom.	1,9123	1,9113	1,9103	1,9093	1,9083	sáb.	dom.	1,9053	1,9043	1,9033	1,9023	1,9013	sáb.	dom.	1,8983	1,8973	1,8963	1,8953	1,8943	sáb.	dom.	1,8913
fev/11	1,8903	1,8893	1,8883	1,8873	sáb.	dom.	1,8843	1,8833	1,8823	1,8813	1,8803	sáb.	dom.	1,8773	1,8763	1,8753	1,8743	1,8733	sáb.	dom.	1,8703	1,8693	1,8683	1,8673	1,8663	sáb.	dom.	1,8633
mar/11	1,8623	1,8613	1,8603	1,8593	sáb.	dom.	feriado	feriado	1,8543	1,8533	1,8523	sáb.	dom.	1,8493	1,8483	1,8473	1,8463	1,8453	sáb.	dom.	1,8423	1,8413	1,8403	1,8393	1,8383	sáb.	dom.	1,8353	1,8343	1,8333	1,8323
abr/11	1,8313	sáb.	dom.	1,8283	1,8273	1,8263	1,8253	1,8243	sáb.	dom.	1,8213	1,8203	1,8193	1,8183	1,8173	sáb.	dom.	1,8143	1,8133	1,8123	feriado	feriado	sáb.	dom.	1,8073	1,8063	1,8053	1,8043	1,8033	sáb.
mai/11	feriado	1,8001	1,7990	1,7979	1,7968	1,7957	sáb.	dom.	1,7924	1,7913	1,7902	1,7891	1,7880	sáb.	dom.	1,7847	1,7836	1,7825	1,7814	1,7803	sáb.	dom.	1,7770	1,7759	1,7748	1,7737	1,7726	sáb.	dom.	1,7693	1,7682
jun/11	1,7671	1,7660	1,7649	sáb.	dom.	1,7616	1,7605	1,7594	1,7583	1,7572	sáb.	dom.	1,7539	1,7528	1,7517	1,7506	1,7495	sáb.	dom.	1,7462	1,7451	1,7440	feriado	1,7418	sáb.	dom.	1,7385	1,7374	1,7363	1,7352
jul/11	1,7341	sáb.	dom.	1,7308	1,7297	1,7286	1,7275	1,7264	feriado	dom.	1,7231	1,7220	1,7209	1,7198	1,7187	sáb.	dom.	1,7154	1,7143	1,7132	1,7121	1,7110	sáb.	dom.	1,7077	1,7066	1,7055	1,7044	1,7033	sáb.	dom.
ago/11	1,7001	1,6991	1,6981	1,6971	1,6961	sáb.	dom.	1,6931	1,6921	1,6911	1,6901	1,6891	sáb.	dom.	1,6861	1,6851	1,6841	1,6831	1,6821	sáb.	dom.	1,6791	1,6781	1,6771	1,6761	1,6751	sáb.	dom.	1,6721	1,6711	1,6701
set/11	1,6691	1,6681	sáb.	dom.	1,6651	1,6641	feriado	1,6621	1,6611	sáb.	dom.	1,6581	1,6571	1,6561	1,6551	1,6541	sáb.	dom.	1,6511	1,6501	1,6491	1,6481	1,6471	sáb.	dom.	1,6441	1,6431	1,6421	1,6411	1,6401
out/11	sáb.	dom.	1,6371	1,6361	1,6351	1,6341	1,6331	sáb.	dom.	1,6301	1,6291	feriado	1,6271	1,6261	sáb.	dom.	1,6231	1,6221	1,6211	1,6201	1,6191	sáb.	dom.	1,6161	1,6151	1,6141	1,6131	1,6121	sáb.	dom.	1,6091
nov/11	1,6081	feriado	1,6061	1,6051	sáb.	dom.	1,6021	1,6011	1,6001	1,5991	1,5981	sáb.	dom.	1,5951	feriado	1,5931	1,5921	1,5911	sáb.	dom.	1,5881	1,5871	1,5861	1,5851	1,5841	sáb.	dom.	1,5811	1,5801	1,5791
dez/11	1,5781	1,5771	sáb.	dom.	1,5741	1,5731	1,5721	1,5711	1,5701	sáb.	dom.	1,5671	1,5661	1,5651	1,5641	1,5631	sáb.	dom.	1,5601	1,5591	1,5581	1,5571	1,5561	sáb.	feriado	1,5531	1,5521	1,5511	1,5501	feriado	sáb.
jan/12	feriado	1,5461	1,5451	1,5441	1,5431	1,5421	sáb.	dom.	1,5391	1,5381	1,5371	1,5361	1,5351	sáb.	dom.	1,5321	1,5311	1,5301	1,5291	1,5281	sáb.	dom.	1,5251	1,5241	1,5231	1,5221	1,5211	sáb.	dom.	1,5181	1,5171
fev/12	1,5161	1,5151	1,5141	sáb.	dom.	1,5111	1,5101	1,5091	1,5081	1,5071	sáb.	dom.	1,5041	1,5031	1,5021	1,5011	1,5001	sáb.	dom.	feriado	feriado	1,4951	1,4941	1,4931	sáb.	dom.	1,4901	1,4891	1,4881
mar/12	1,4872	1,4863	sáb.	dom.	1,4836	1,4827	1,4818	1,4809	1,4800	sáb.	dom.	1,4773	1,4764	1,4755	1,4746	1,4737	sáb.	dom.	1,4710	1,4701	1,4692	1,4683	1,4674	sáb.	dom.	1,4647	1,4638	1,4629	1,4620	1,4611	sáb.
abr/12	dom.	1,4582	1,4572	1,4562	1,4552	feriado	sáb.	dom.	1,4512	1,4502	1,4492	1,4482	1,4472	sáb.	dom.	1,4442	1,4432	1,4422	1,4412	1,4402	feriado	dom.	1,4372	1,4362	1,4352	1,4342	1,4332	sáb.	dom.	1,4302
mai/12	feriado	1,4294	1,4290	1,4286	sáb.	dom.	1,4274	1,4270	1,4266	1,4262	1,4258	sáb.	dom.	1,4246	1,4242	1,4238	1,4234	1,4230	sáb.	dom.	1,4218	1,4214	1,4210	1,4206	1,4202	sáb.	dom.	1,4190	1,4186	1,4182	1,4178
jun/12	1,4175	sáb.	dom.	1,4166	1,4163	1,4160	feriado	1,4154	sáb.	dom.	1,4145	1,4142	1,4139	1,4136	1,4133	sáb.	dom.	1,4124	1,4121	1,4118	1,4115	1,4112	sáb.	dom.	1,4103	1,4100	1,4097	1,4094	1,4091	sáb.
jul/12	dom.	1,4082	1,4079	1,4076	1,4073	1,4070	sáb.	dom.	feriado	1,4058	1,4055	1,4052	1,4049	sáb.	dom.	1,4040	1,4037	1,4034	1,4031	1,4028	sáb.	dom.	1,4019	1,4016	1,4013	1,4010	1,4007	sáb.	dom.	1,3998	1,3995
ago/12	1,3992	1,3989	1,3986	sáb.	dom.	1,3977	1,3974	1,3971	1,3968	1,3965	sáb.	dom.	1,3956	1,3953	1,3950	1,3947	1,3944	sáb.	dom.	1,3935	1,3932	1,3929	1,3926	1,3923	sáb.	dom.	1,3914	1,3911	1,3908	1,3905	1,3902
set/12	sáb.	dom.	1,3893	1,3890	1,3887	1,3884	feriado	sáb.	dom.	1,3872	1,3869	1,3866	1,3863	1,3860	sáb.	dom.	1,3851	1,3848	1,3845	1,3842	1,3839	sáb.	dom.	1,3830	1,3827	1,3824	1,3821	1,3818	sáb.	dom.
out/12	1,3809	1,3806	1,3803	1,3800	1,3797	sáb.	dom.	1,3788	1,3785	1,3782	1,3779	feriado	sáb.	dom.	1,3767	1,3764	1,3761	1,3758	1,3755	sáb.	dom.	1,3746	1,3743	1,3740	1,3737	1,3734	sáb.	dom.	1,3725	1,3722	1,3719
nov/12	1,3716	feriado	sáb.	dom.	1,3704	1,3701	1,3698	1,3695	1,3692	sáb.	dom.	1,3683	1,3680	1,3677	feriado	1,3671	sáb.	dom.	1,3662	1,3659	1,3656	1,3653	1,3650	sáb.	dom.	1,3641	1,3638	1,3635	1,3632	1,3629
dez/12	sáb.	dom.	1,3620	1,3617	1,3614	1,3611	1,3608	sáb.	dom.	1,3599	1,3596	1,3593	1,3590	1,3587	sáb.	dom.	1,3578	1,3575	1,3572	1,3569	1,3566	sáb.	dom.	1,3557	feriado	1,3551	1,3548	1,3545	sáb.	dom.	feriado
jan/13	feriado	1,3530	1,3527	1,3524	sáb.	dom.	1,3515	1,3512	1,3509	1,3506	1,3503	sáb.	dom.	1,3494	1,3491	1,3488	1,3485	1,3482	sáb.	dom.	1,3473	1,3470	1,3467	1,3464	1,3461	sáb.	dom.	1,3452	1,3449	1,3446	1,3443
fev/13	1,3440	sáb.	dom.	1,3431	1,3428	1,3425	1,3422	1,3419	sáb.	dom.	feriado	feriado	1,3404	1,3401	1,3398	sáb.	dom.	1,3389	1,3386	1,3383	1,3380	1,3377	sáb.	dom.	1,3368	1,3365	1,3362	1,3359
mar/13	1,3356	sáb.	dom.	1,3347	1,3344	1,3341	1,3338	1,3335	sáb.	dom.	1,3326	1,3323	1,3320	1,3317	1,3314	sáb.	dom.	1,3305	1,3302	1,3299	1,3296	1,3293	sáb.	dom.	1,3284	1,3281	1,3278	1,3275	feriado	sáb.	dom.
abr/13	1,3263	1,3260	1,3257	1,3254	1,3251	sáb.	dom.	1,3242	1,3239	1,3236	1,3233	1,3230	sáb.	dom.	1,3221	1,3218	1,3215	1,3212	1,3209	sáb.	feriado	1,3200	1,3197	1,3194	1,3191	1,3188	sáb.	dom.	1,3179	1,3176
mai/13	feriado	1,3170	1,3167	sáb.	dom.	1,3158	1,3155	1,3152	1,3149	1,3146	sáb.	dom.	1,3137	1,3134	1,3131	1,3128	1,3125	sáb.	dom.	1,3116	1,3113	1,3110	1,3107	1,3104	sáb.	dom.	1,3095	1,3092	1,3089	feriado	1,3083
jun/13	sáb.	dom.	1,3074	1,3071	1,3068	1,3065	1,3062	sáb.	dom.	1,3053	1,3050	1,3047	1,3044	1,3041	sáb.	dom.	1,3032	1,3029	1,3026	1,3023	1,3020	sáb.	dom.	1,3011	1,3008	1,3005	1,3002	1,2999	sáb.	dom.
jul/13	1,2990	1,2987	1,2984	1,2981	1,2978	sáb.	dom.	1,2969	feriado	1,2963	1,2960	1,2957	sáb.	dom.	1,2948	1,2945	1,2942	1,2939	1,2936	sáb.	dom.	1,2927	1,2924	1,2921	1,2918	1,2915	sáb.	dom.	1,2906	1,2903	1,2900
ago/13	1,2897	1,2894	sáb.	dom.	1,2885	1,2882	1,2879	1,2876	1,2873	sáb.	dom.	1,2864	1,2861	1,2858	1,2855	1,2852	sáb.	dom.	1,2843	1,2840	1,2837	1,2834	1,2831	sáb.	dom.	1,2822	1,2819	1,2816	1,2813	1,2810	sáb.
set/13	dom.	1,2801	1,2798	1,2795	1,2792	1,2789	sáb.	dom.	1,2780	1,2777	1,2774	1,2771	1,2768	sáb.	dom.	1,2759	1,2756	1,2753	1,2750	1,2747	sáb.	dom.	1,2738	1,2735	1,2732	1,2729	1,2726	sáb.	dom.	1,2717
out/13	1,2714	1,2711	1,2708	1,2705	sáb.	dom.	1,2696	1,2693	1,2690	1,2687	1,2684	sáb.	dom.	1,2675	1,2672	1,2669	1,2666	1,2663	sáb.	dom.	1,2654	1,2651	1,2648	1,2645	1,2642	sáb.	dom.	1,2633	1,2630	1,2627	1,2624
nov/13	1,2621	feriado	dom.	1,2612	1,2609	1,2606	1,2603	1,2600	sáb.	dom.	1,2591	1,2588	1,2585	1,2582	feriado	sáb.	dom.	1,2570	1,2567	1,2564	1,2561	1,2558	sáb.	dom.	1,2549	1,2546	1,2543	1,2540	1,2537	sáb.
dez/13	dom.	1,2528	1,2525	1,2522	1,2519	1,2516	sáb.	dom.	1,2507	1,2504	1,2501	1,2498	1,2495	sáb.	dom.	1,2486	1,2483	1,2480	1,2477	1,2474	sáb.	dom.	1,2465	1,2462	feriado	1,2456	1,2453	sáb.	dom.	1,2444	feriado
jan/14	feriado	1,2433	1,2429	sáb.	dom.	1,2417	1,2413	1,2409	1,2405	1,2401	sáb.	dom.	1,2389	1,2385	1,2381	1,2377	1,2373	sáb.	dom.	1,2361	1,2357	1,2353	1,2349	1,2345	sáb.	dom.	1,2333	1,2329	1,2325	1,2321	1,2317
fev/14	sáb.	dom.	1,2305	1,2301	1,2297	1,2293	1,2289	sáb.	dom.	1,2277	1,2273	1,2269	1,2265	1,2261	sáb.	dom.	1,2249	1,2245	1,2241	1,2237	1,2233	sáb.	dom.	1,2221	1,2217	1,2213	1,2209	1,2205
mar/14	sáb.	dom.	feriado	feriado	1,2185	1,2181	1,2177	sáb.	dom.	1,2165	1,2161	1,2157	1,2153	1,2149	sáb.	dom.	1,2137	1,2133	1,2129	1,2125	1,2121	sáb.	dom.	1,2109	1,2105	1,2101	1,2097	1,2093	sáb.	dom.	1,2081
abr/14	1,2077	1,2073	1,2069	1,2065	sáb.	dom.	1,2053	1,2049	1,2045	1,2041	1,2037	sáb.	dom.	1,2025	1,2021	1,2017	1,2013	feriado	sáb.	dom.	feriado	1,1993	1,1989	1,1985	1,1981	sáb.	dom.	1,1969	1,1965	1,1961
mai/14	feriado	1,1953	sáb.	dom.	1,1941	1,1937	1,1933	1,1929	1,1925	sáb.	dom.	1,1913	1,1909	1,1905	1,1901	1,1897	sáb.	dom.	1,1885	1,1881	1,1877	1,1873	1,1869	sáb.	dom.	1,1857	1,1853	1,1849	1,1845	1,1841	sáb.
jun/14	dom.	1,1829	1,1825	1,1821	1,1817	1,1813	sáb.	dom.	1,1801	1,1797	1,1793	1,1789	1,1785	sáb.	dom.	1,1773	1,1769	1,1765	feriado	1,1757	sáb.	dom.	1,1745	1,1741	1,1737	1,1733	1,1729	sáb.	dom.	1,1717
jul/14	1,1713	1,1709	1,1705	1,1701	sáb.	dom.	1,1689	1,1685	feriado	1,1677	1,1673	sáb.	dom.	1,1661	1,1657	1,1653	1,1649	1,1645	sáb.	dom.	1,1633	1,1629	1,1625	1,1621	1,1617	sáb.	dom.	1,1605	1,1601	1,1597	1,1593
ago/14	1,1589	sáb.	dom.	1,1577	1,1573	1,1569	1,1565	1,1561	sáb.	dom.	1,1549	1,1545	1,1541	1,1537	1,1533	sáb.	dom.	1,1521	1,1517	1,1513	1,1509	1,1505	sáb.	dom.	1,1493	1,1489	1,1485	1,1481	1,1477	sáb.	dom.
set/14	1,1465	1,1461	1,1457	1,1453	1,1449	sáb.	feriado	1,1437	1,1433	1,1429	1,1425	1,1421	sáb.	dom.	1,1409	1,1405	1,1401	1,1397	1,1393	sáb.	dom.	1,1381	1,1377	1,1373	1,1369	1,1365	sáb.	dom.	1,1353	1,1349
out/14	1,1345	1,1341	1,1337	sáb.	dom.	1,1325	1,1321	1,1317	1,1313	1,1309	sáb.	feriado	1,1297	1,1293	1,1289	1,1285	1,1281	sáb.	dom.	1,1269	1,1265	1,1261	1,1257	1,1253	sáb.	dom.	1,1241	1,1237	1,1233	1,1229	1,1225
nov/14	sáb.	feriado	1,1213	1,1209	1,1205	1,1201	1,1197	sáb.	dom.	1,1185	1,1181	1,1177	1,1173	1,1169	feriado	dom.	1,1157	1,1153	1,1149	1,1145	1,1141	sáb.	dom.	1,1129	1,1125	1,1121	1,1117	1,1113	sáb.	dom.
dez/14	1,1101	1,1097	1,1093	1,1089	1,1085	sáb.	dom.	1,1073	1,1069	1,1065	1,1061	1,1057	sáb.	dom.	1,1045	1,1041	1,1037	1,1033	1,1029	sáb.	dom.	1,1017	1,1013	1,1009	feriado	1,1001	sáb.	dom.	1,0989	1,0985	feriado
jan/15	feriado	1,0973	sáb.	dom.	1,0961	1,0957	1,0953	1,0949	1,0945	sáb.	dom.	1,0933	1,0929	1,0925	1,0921	1,0917	sáb.	dom.	1,0905	1,0901	1,0897	1,0893	1,0889	sáb.	dom.	1,0877	1,0873	1,0869	1,0865	1,0861	sáb.
fev/15	dom.	1,0849	1,0845	1,0841	1,0837	1,0833	sáb.	dom.	1,0821	1,0817	1,0813	1,0809	1,0805	sáb.	dom.	feriado	feriado	1,0785	1,0781	1,0777	sáb.	dom.	1,0765	1,0761	1,0757	1,0753	1,0749	sáb.
mar/15	dom.	1,0737	1,0733	1,0729	1,0725	1,0721	sáb.	dom.	1,0709	1,0705	1,0701	1,0697	1,0693	sáb.	dom.	1,0681	1,0677	1,0673	1,0669	1,0665	sáb.	dom.	1,0653	1,0649	1,0645	1,0641	1,0637	sáb.	dom.	1,0625	1,0621
abr/15	1,0617	1,0613	feriado	sáb.	dom.	1,0597	1,0593	1,0589	1,0585	1,0581	sáb.	dom.	1,0569	1,0565	1,0561	1,0557	1,0553	sáb.	dom.	1,0541	feriado	1,0533	1,0529	1,0525	sáb.	dom.	1,0513	1,0509	1,0505	1,0501
mai/15	feriado	sáb.	dom.	1,0485	1,0481	1,0477	1,0473	1,0469	sáb.	dom.	1,0457	1,0453	1,0449	1,0445	1,0441	sáb.	dom.	1,0429	1,0425	1,0421	1,0417	1,0413	sáb.	dom.	1,0401	1,0397	1,0393	1,0389	1,0385	sáb.	dom.
jun/15	1,0373	1,0369	1,0365	feriado	1,0357	sáb.	dom.	1,0345	1,0341	1,0337	1,0333	1,0329	sáb.	dom.	1,0317	1,0313	1,0309	1,0305	1,0301	sáb.	dom.	1,0289	1,0285	1,0281	1,0277	1,0273	sáb.	dom.	1,0261	1,0257
jul/15	1,0252	1,0247	1,0242	sáb.	dom.	1,0227	1,0222	1,0217	feriado	1,0207	sáb.	dom.	1,0192	1,0187	1,0182	1,0177	1,0172	sáb.	dom.	1,0157	1,0152	1,0147	1,0142	1,0137	sáb.	dom.	1,0122	1,0117	1,0112	1,0107	1,0102
ago/15	sáb.	dom.	1,0087	1,0082	1,0077	1,0072	1,0067	sáb.	dom.	1,0052	1,0047	1,0042	1,0037	1,0032	sáb.	dom.	1,0017	1,0012	1,0007	1,0002	0,9997	sáb.	dom.	0,9982	0,9977	0,9972	0,9967	0,9962	sáb.	dom.	0,9947
set/15	0,9942	0,9937	0,9932	0,9927	sáb.	dom.	feriado	0,9907	0,9902	0,9897	0,9892	sáb.	dom.	0,9877	0,9872	0,9867	0,9862	0,9857	sáb.	dom.	0,9842	0,9837	0,9832	0,9827	0,9822	sáb.	dom.	0,9807	0,9802	0,9797
out/15	0,9792	0,9787	sáb.	dom.	0,9772	0,9767	0,9762	0,9757	0,9752	sáb.	dom.	feriado	0,9732	0,9727	0,9722	0,9717	sáb.	dom.	0,9702	0,9697	0,9692	0,9687	0,9682	sáb.	dom.	0,9667	0,9662	0,9657	0,9652	0,9647	sáb.
nov/15	dom.	feriado	0,9627	0,9622	0,9617	0,9612	sáb.	dom.	0,9597	0,9592	0,9587	0,9582	0,9577	sáb.	feriado	0,9562	0,9557	0,9552	0,9547	0,9542	sáb.	dom.	0,9527	0,9522	0,9517	0,9512	0,9507	sáb.	dom.	0,9492
dez/15	0,9487	0,9482	0,9477	0,9472	sáb.	dom.	0,9457	0,9452	0,9447	0,9442	0,9437	sáb.	dom.	0,9422	0,9417	0,9412	0,9407	0,9402	sáb.	dom.	0,9387	0,9382	0,9377	0,9372	feriado	sáb.	dom.	0,9352	0,9347	0,9342	feriado
jan/16	feriado	sáb.	dom.	0,9317	0,9312	0,9307	0,9302	0,9297	sáb.	dom.	0,9282	0,9277	0,9272	0,9267	0,9262	sáb.	dom.	0,9247	0,9242	0,9237	0,9232	0,9227	sáb.	dom.	0,9212	0,9207	0,9202	0,9197	0,9192	sáb.	dom.
fev/16	0,9177	0,9172	0,9167	0,9162	0,9157	sáb.	dom.	feriado	feriado	0,9132	0,9127	0,9122	sáb.	dom.	0,9107	0,9102	0,9097	0,9092	0,9087	sáb.	dom.	0,9072	0,9067	0,9062	0,9057	0,9052	sáb.	dom.	0,9037
mar/16	0,9032	0,9027	0,9022	0,9017	sáb.	dom.	0,9002	0,8997	0,8992	0,8987	0,8982	sáb.	dom.	0,8967	0,8962	0,8957	0,8952	0,8947	sáb.	dom.	0,8932	0,8927	0,8922	0,8917	feriado	sáb.	dom.	0,8897	0,8892	0,8887	0,8882
abr/16	0,8877	sáb.	dom.	0,8862	0,8857	0,8852	0,8847	0,8842	sáb.	dom.	0,8827	0,8822	0,8817	0,8812	0,8807	sáb.	dom.	0,8792	0,8787	0,8782	feriado	0,8772	sáb.	dom.	0,8757	0,8752	0,8747	0,8742	0,8737	sáb.
mai/16	feriado	0,8722	0,8717	0,8712	0,8707	0,8702	sáb.	dom.	0,8687	0,8682	0,8677	0,8672	0,8667	sáb.	dom.	0,8652	0,8647	0,8642	0,8637	0,8632	sáb.	dom.	0,8617	0,8612	0,8607	feriado	0,8597	sáb.	dom.	0,8582	0,8577
jun/16	0,8572	0,8567	0,8562	sáb.	dom.	0,8547	0,8542	0,8537	0,8532	0,8527	sáb.	dom.	0,8512	0,8507	0,8502	0,8497	0,8492	sáb.	dom.	0,8477	0,8472	0,8467	0,8462	0,8457	sáb.	dom.	0,8442	0,8437	0,8432	0,8427
jul/16	0,8422	sáb.	dom.	0,8407	0,8402	0,8397	0,8392	0,8387	feriado	dom.	0,8372	0,8367	0,8362	0,8357	0,8352	sáb.	dom.	0,8337	0,8332	0,8327	0,8322	0,8317	sáb.	dom.	0,8302	0,8297	0,8292	0,8287	0,8282	sáb.	dom.
ago/16	0,8267	0,8262	0,8257	0,8252	0,8247	sáb.	dom.	0,8232	0,8227	0,8222	0,8217	0,8212	sáb.	dom.	0,8197	0,8192	0,8187	0,8182	0,8177	sáb.	dom.	0,8162	0,8157	0,8152	0,8147	0,8142	sáb.	dom.	0,8127	0,8122	0,8117
set/16	0,8112	0,8107	sáb.	dom.	0,8092	0,8087	feriado	0,8077	0,8072	sáb.	dom.	0,8057	0,8052	0,8047	0,8042	0,8037	sáb.	dom.	0,8022	0,8017	0,8012	0,8007	0,8002	sáb.	dom.	0,7987	0,7982	0,7977	0,7972	0,7967
out/16	sáb.	dom.	0,7952	0,7947	0,7942	0,7937	0,7932	sáb.	dom.	0,7917	0,7912	feriado	0,7902	0,7897	sáb.	dom.	0,7882	0,7877	0,7872	0,7867	0,7862	sáb.	dom.	0,7847	0,7842	0,7837	0,7832	0,7827	sáb.	dom.	0,7812
nov/16	0,7807	feriado	0,7797	0,7792	sáb.	dom.	0,7777	0,7772	0,7767	0,7762	0,7757	sáb.	dom.	0,7742	feriado	0,7732	0,7727	0,7722	sáb.	dom.	0,7707	0,7702	0,7697	0,7692	0,7687	sáb.	dom.	0,7672	0,7667	0,7662
dez/16	0,7657	0,7652	sáb.	dom.	0,7637	0,7632	0,7627	0,7622	0,7617	sáb.	dom.	0,7602	0,7597	0,7592	0,7587	0,7582	sáb.	dom.	0,7567	0,7562	0,7557	0,7552	0,7547	sáb.	feriado	0,7532	0,7527	0,7522	0,7517	feriado	sáb.
jan/17	dom.	0,7497	0,7492	0,7487	0,7482	0,7477	sáb.	dom.	0,7462	0,7457	0,7452	0,7447	0,7442	sáb.	dom.	0,7427	0,7422	0,7417	0,7412	0,7407	sáb.	dom.	0,7392	0,7387	0,7382	0,7377	0,7372	sáb.	dom.	0,7357	0,7352
fev/17	0,7347	0,7342	0,7337	sáb.	dom.	0,7322	0,7317	0,7312	0,7307	0,7302	sáb.	dom.	0,7287	0,7282	0,7277	0,7272	0,7267	sáb.	dom.	0,7252	0,7247	0,7242	0,7237	0,7232	sáb.	dom.	feriado	feriado
mar/17	0,7207	0,7202	0,7197	sáb.	dom.	0,7182	0,7177	0,7172	0,7167	0,7162	sáb.	dom.	0,7147	0,7142	0,7137	0,7132	0,7127	sáb.	dom.	0,7112	0,7107	0,7102	0,7097	0,7092	sáb.	dom.	0,7077	0,7072	0,7067	0,7062	0,7057
abr/17	sáb.	dom.	0,7042	0,7037	0,7032	0,7027	0,7022	sáb.	dom.	0,7007	0,7002	0,6997	0,6992	feriado	sáb.	dom.	0,6972	0,6967	0,6962	0,6957	feriado	sáb.	dom.	0,6937	0,6932	0,6927	0,6922	0,6917	sáb.	dom.
mai/17	feriado	0,6897	0,6892	0,6887	0,6882	sáb.	dom.	0,6867	0,6862	0,6857	0,6852	0,6847	sáb.	dom.	0,6832	0,6827	0,6822	0,6817	0,6812	sáb.	dom.	0,6797	0,6792	0,6787	0,6782	0,6777	sáb.	dom.	0,6762	0,6757	0,6752
jun/17	0,6747	0,6742	sáb.	dom.	0,6727	0,6722	0,6717	0,6712	0,6707	sáb.	dom.	0,6692	0,6687	0,6682	feriado	0,6672	sáb.	dom.	0,6657	0,6652	0,6647	0,6642	0,6637	sáb.	dom.	0,6622	0,6617	0,6612	0,6607	0,6602
jul/17	sáb.	dom.	0,6587	0,6582	0,6577	0,6572	0,6567	sáb.	feriado	0,6552	0,6547	0,6542	0,6537	0,6532	sáb.	dom.	0,6517	0,6512	0,6507	0,6502	0,6497	sáb.	dom.	0,6482	0,6477	0,6472	0,6467	0,6462	sáb.	dom.	0,6447
ago/17	0,6443	0,6439	0,6435	0,6431	sáb.	dom.	0,6419	0,6415	0,6411	0,6407	0,6403	sáb.	dom.	0,6391	0,6387	0,6383	0,6379	0,6375	sáb.	dom.	0,6363	0,6359	0,6355	0,6351	0,6347	sáb.	dom.	0,6335	0,6331	0,6327	0,6323
set/17	0,6319	sáb.	dom.	0,6307	0,6303	0,6299	feriado	0,6291	sáb.	dom.	0,6279	0,6275	0,6271	0,6267	0,6263	sáb.	dom.	0,6251	0,6247	0,6243	0,6239	0,6235	sáb.	dom.	0,6223	0,6219	0,6215	0,6211	0,6207	sáb.
out/17	dom.	0,6195	0,6191	0,6187	0,6183	0,6179	sáb.	dom.	0,6167	0,6163	0,6159	feriado	0,6151	sáb.	dom.	0,6139	0,6135	0,6131	0,6127	0,6123	sáb.	dom.	0,6111	0,6107	0,6103	0,6099	0,6095	sáb.	dom.	0,6083	0,6079

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	–	–	–	–	–	–	–	–	–	–	0,6122	0,6068
2018	0,6010	0,5963	0,5910	0,5858	0,5806	0,5754	0,5700	0,5643	0,5596	0,5542	0,5493	0,5444
2019	0,5390	0,5341	0,5294	0,5242	0,5188	0,5141	0,5084	0,5034	0,4988	0,4940	0,4902	0,4865
2020	0,4827	0,4798	0,4764	0,4736	0,4712	0,4691	0,4672	0,4656	0,4640	0,4624	0,4609	0,4593
2021	0,4578	0,4565	0,4545	0,4524	0,4497	0,4466	0,4430	0,4387	0,4343	0,4294	0,4235	0,4158
2022	0,4085	0,4009	0,3916	0,3833	0,3730	0,3628	0,3525	0,3408	0,3301	0,3199	0,3097	0,2985
2023	0,2873	0,2781	0,2664	0,2572	0,2460	0,2353	0,2246	0,2132	0,2035	0,1935	0,1743	0,1654
2024	0,1557	0,1477	0,1394	0,1305	0,1222	0,1143	0,1052	0,0965	0,0881	0,0788	0,0709	0,0616
2025	0,0515	0,0416	0,0320	0,0214	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 de nov/17 até out/23, quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.

COMUNICADO DICAR N° 040 / 2025 – SP

Divulga a tabela prática para cálculo dos juros de mora aplicáveis até 30.06.2025 para os débitos de ICMS.