COMUNICADO DICAR N° 042 / 2023 – SP

COMUNICADO DICAR N° 042, DE 01 DE JUNHO DE 2023

(DOE de 02.06.2023)

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 30-06-2023 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, § 1° da lei n° 6.374/89, com a redação dada pela lei n° 16.497/17, de 18/07/17, 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 30/06/2023, ANEXA AO COMUNICADO DICAR-42/23

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	3,9721	3,8403	3,6173	3,4573	3,2939	3,1129	2,9083	2,7558	2,5797	2,4418	2,3210	2,1954
FEVEREIRO	3,9621	3,8165	3,6028	3,4471	3,2814	3,0946	2,8975	2,7436	2,5682	2,4318	2,3110	2,1854
MARÇO	3,9521	3,7832	3,5883	3,4345	3,2677	3,0768	2,8837	2,7283	2,5540	2,4213	2,3010	2,1754
ABRIL	3,9421	3,7597	3,5753	3,4226	3,2529	3,0581	2,8719	2,7142	2,5432	2,4113	2,2910	2,1654
MAIO	3,9321	3,7395	3,5604	3,4092	3,2388	3,0384	2,8596	2,6992	2,5304	2,4010	2,2810	2,1554
JUNHO	3,9221	3,7228	3,5465	3,3965	3,2255	3,0198	2,8473	2,6833	2,5186	2,3910	2,2710	2,1454
JULHO	3,9121	3,7062	3,5334	3,3815	3,2101	2,9990	2,8344	2,6682	2,5069	2,3810	2,2603	2,1354
AGOSTO	3,9021	3,6905	3,5193	3,3655	3,1957	2,9813	2,8215	2,6516	2,4943	2,3710	2,2501	2,1254
SETEMBRO	3,8921	3,6756	3,5071	3,3523	3,1819	2,9645	2,8090	2,6366	2,4837	2,3610	2,2391	2,1154
OUTUBRO	3,8821	3,6618	3,4942	3,3370	3,1654	2,9481	2,7969	2,6225	2,4728	2,3510	2,2273	2,1054
NOVEMBRO	3,8721	3,6479	3,4820	3,3231	3,1500	2,9347	2,7844	2,6087	2,4626	2,3410	2,2171	2,0954
DEZEMBRO	3,8621	3,6319	3,4700	3,3092	3,1326	2,9210	2,7696	2,5940	2,4526	2,3310	2,2059	2,0854

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																						2,0754	2,0741	2,0728	2,0715	2,0702	2,0689	2,0676	2,0663	2,0650	2,0637
jan/10	2,0624	2,0611	2,0598	2,0585	2,0572	2,0559	2,0546	2,0533	2,0523	2,0513	2,0503	2,0493	2,0483	2,0473	2,0463	2,0453	2,0443	2,0433	2,0423	2,0413	2,0403	2,0393	2,0383	2,0373	2,0363	2,0353	2,0343	2,0333	2,0323	2,0313	2,0303
fev/10	2,0293	2,0283	2,0273	2,0263	2,0253	2,0243	2,0233	2,0223	2,0213	2,0203	2,0193	2,0183	2,0173	2,0163	2,0153	2,0143	2,0133	2,0123	2,0113	2,0103	2,0093	2,0083	2,0073	2,0063	2,0053	2,0043	2,0033	2,0023
mar/10	2,0013	2,0003	1,9993	1,9983	1,9973	1,9963	1,9953	1,9943	1,9933	1,9923	1,9913	1,9903	1,9893	1,9883	1,9873	1,9863	1,9853	1,9843	1,9833	1,9823	1,9813	1,9803	1,9793	1,9783	1,9773	1,9763	1,9753	1,9743	1,9733	1,9723	1,9713
abr/10	1,9703	1,9693	1,9683	1,9673	1,9663	1,9653	1,9643	1,9633	1,9623	1,9613	1,9603	1,9593	1,9583	1,9573	1,9563	1,9553	1,9543	1,9533	1,9523	1,9513	1,9503	1,9493	1,9483	1,9473	1,9463	1,9453	1,9443	1,9433	1,9423	1,9413
mai/10	1,9403	1,9393	1,9383	1,9373	1,9363	1,9353	1,9343	1,9333	1,9323	1,9313	1,9303	1,9293	1,9283	1,9273	1,9263	1,9253	1,9243	1,9233	1,9223	1,9213	1,9203	1,9193	1,9183	1,9173	1,9163	1,9153	1,9143	1,9133	1,9123	1,9113	1,9103
jun/10	1,9093	1,9083	1,9073	1,9063	1,9053	1,9043	1,9033	1,9023	1,9013	1,9003	1,8993	1,8983	1,8973	1,8963	1,8953	1,8943	1,8933	1,8923	1,8913	1,8903	1,8893	1,8883	1,8873	1,8863	1,8853	1,8843	1,8833	1,8823	1,8813	1,8803
jul/10	1,8793	1,8783	1,8773	1,8763	1,8753	1,8743	1,8733	1,8723	1,8713	1,8703	1,8693	1,8683	1,8673	1,8663	1,8653	1,8643	1,8633	1,8623	1,8613	1,8603	1,8593	1,8583	1,8573	1,8563	1,8553	1,8543	1,8533	1,8523	1,8513	1,8503	1,8493
ago/10	1,8483	1,8473	1,8463	1,8453	1,8443	1,8433	1,8423	1,8413	1,8403	1,8393	1,8383	1,8373	1,8363	1,8353	1,8343	1,8333	1,8323	1,8313	1,8303	1,8293	1,8283	1,8273	1,8263	1,8253	1,8243	1,8233	1,8223	1,8213	1,8203	1,8193	1,8183
set/10	1,8173	1,8163	1,8153	1,8143	1,8133	1,8123	1,8113	1,8103	1,8093	1,8083	1,8073	1,8063	1,8053	1,8043	1,8033	1,8023	1,8013	1,8003	1,7993	1,7983	1,7973	1,7963	1,7953	1,7943	1,7933	1,7923	1,7913	1,7903	1,7893	1,7883
out/10	1,7873	1,7863	1,7853	1,7843	1,7833	1,7823	1,7813	1,7803	1,7793	1,7783	1,7773	1,7763	1,7753	1,7743	1,7733	1,7723	1,7713	1,7703	1,7693	1,7683	1,7673	1,7663	1,7653	1,7643	1,7633	1,7623	1,7613	1,7603	1,7593	1,7583	1,7573
nov/10	1,7563	1,7553	1,7543	1,7533	1,7523	1,7513	1,7503	1,7493	1,7483	1,7473	1,7463	1,7453	1,7443	1,7433	1,7423	1,7413	1,7403	1,7393	1,7383	1,7373	1,7363	1,7353	1,7343	1,7333	1,7323	1,7313	1,7303	1,7293	1,7283	1,7273
dez/10	1,7263	1,7253	1,7243	1,7233	1,7223	1,7213	1,7203	1,7193	1,7183	1,7173	1,7163	1,7153	1,7143	1,7133	1,7123	1,7113	1,7103	1,7093	1,7083	1,7073	1,7063	1,7053	1,7043	1,7033	1,7023	1,7013	1,7003	1,6993	1,6983	1,6973	1,6963
jan/11	1,6953	1,6943	1,6933	1,6923	1,6913	1,6903	1,6893	1,6883	1,6873	1,6863	1,6853	1,6843	1,6833	1,6823	1,6813	1,6803	1,6793	1,6783	1,6773	1,6763	1,6753	1,6743	1,6733	1,6723	1,6713	1,6703	1,6693	1,6683	1,6673	1,6663	1,6653
fev/11	1,6643	1,6633	1,6623	1,6613	1,6603	1,6593	1,6583	1,6573	1,6563	1,6553	1,6543	1,6533	1,6523	1,6513	1,6503	1,6493	1,6483	1,6473	1,6463	1,6453	1,6443	1,6433	1,6423	1,6413	1,6403	1,6393	1,6383	1,6373
mar/11	1,6363	1,6353	1,6343	1,6333	1,6323	1,6313	1,6303	1,6293	1,6283	1,6273	1,6263	1,6253	1,6243	1,6233	1,6223	1,6213	1,6203	1,6193	1,6183	1,6173	1,6163	1,6153	1,6143	1,6133	1,6123	1,6113	1,6103	1,6093	1,6083	1,6073	1,6063
abr/11	1,6053	1,6043	1,6033	1,6023	1,6013	1,6003	1,5993	1,5983	1,5973	1,5963	1,5953	1,5943	1,5933	1,5923	1,5913	1,5903	1,5893	1,5883	1,5873	1,5863	1,5853	1,5843	1,5833	1,5823	1,5813	1,5803	1,5793	1,5783	1,5773	1,5763
mai/11	1,5752	1,5741	1,5730	1,5719	1,5708	1,5697	1,5686	1,5675	1,5664	1,5653	1,5642	1,5631	1,5620	1,5609	1,5598	1,5587	1,5576	1,5565	1,5554	1,5543	1,5532	1,5521	1,5510	1,5499	1,5488	1,5477	1,5466	1,5455	1,5444	1,5433	1,5422
jun/11	1,5411	1,5400	1,5389	1,5378	1,5367	1,5356	1,5345	1,5334	1,5323	1,5312	1,5301	1,5290	1,5279	1,5268	1,5257	1,5246	1,5235	1,5224	1,5213	1,5202	1,5191	1,5180	1,5169	1,5158	1,5147	1,5136	1,5125	1,5114	1,5103	1,5092
jul/11	1,5081	1,5070	1,5059	1,5048	1,5037	1,5026	1,5015	1,5004	1,4993	1,4982	1,4971	1,4960	1,4949	1,4938	1,4927	1,4916	1,4905	1,4894	1,4883	1,4872	1,4861	1,4850	1,4839	1,4828	1,4817	1,4806	1,4795	1,4784	1,4773	1,4762	1,4751
ago/11	1,4741	1,4731	1,4721	1,4711	1,4701	1,4691	1,4681	1,4671	1,4661	1,4651	1,4641	1,4631	1,4621	1,4611	1,4601	1,4591	1,4581	1,4571	1,4561	1,4551	1,4541	1,4531	1,4521	1,4511	1,4501	1,4491	1,4481	1,4471	1,4461	1,4451	1,4441
set/11	1,4431	1,4421	1,4411	1,4401	1,4391	1,4381	1,4371	1,4361	1,4351	1,4341	1,4331	1,4321	1,4311	1,4301	1,4291	1,4281	1,4271	1,4261	1,4251	1,4241	1,4231	1,4221	1,4211	1,4201	1,4191	1,4181	1,4171	1,4161	1,4151	1,4141
out/11	1,4131	1,4121	1,4111	1,4101	1,4091	1,4081	1,4071	1,4061	1,4051	1,4041	1,4031	1,4021	1,4011	1,4001	1,3991	1,3981	1,3971	1,3961	1,3951	1,3941	1,3931	1,3921	1,3911	1,3901	1,3891	1,3881	1,3871	1,3861	1,3851	1,3841	1,3831
nov/11	1,3821	1,3811	1,3801	1,3791	1,3781	1,3771	1,3761	1,3751	1,3741	1,3731	1,3721	1,3711	1,3701	1,3691	1,3681	1,3671	1,3661	1,3651	1,3641	1,3631	1,3621	1,3611	1,3601	1,3591	1,3581	1,3571	1,3561	1,3551	1,3541	1,3531
dez/11	1,3521	1,3511	1,3501	1,3491	1,3481	1,3471	1,3461	1,3451	1,3441	1,3431	1,3421	1,3411	1,3401	1,3391	1,3381	1,3371	1,3361	1,3351	1,3341	1,3331	1,3321	1,3311	1,3301	1,3291	1,3281	1,3271	1,3261	1,3251	1,3241	1,3231	1,3221
jan/12	1,3211	1,3201	1,3191	1,3181	1,3171	1,3161	1,3151	1,3141	1,3131	1,3121	1,3111	1,3101	1,3091	1,3081	1,3071	1,3061	1,3051	1,3041	1,3031	1,3021	1,3011	1,3001	1,2991	1,2981	1,2971	1,2961	1,2951	1,2941	1,2931	1,2921	1,2911
fev/12	1,2901	1,2891	1,2881	1,2871	1,2861	1,2851	1,2841	1,2831	1,2821	1,2811	1,2801	1,2791	1,2781	1,2771	1,2761	1,2751	1,2741	1,2731	1,2721	1,2711	1,2701	1,2691	1,2681	1,2671	1,2661	1,2651	1,2641	1,2631	1,2621
mar/12	1,2612	1,2603	1,2594	1,2585	1,2576	1,2567	1,2558	1,2549	1,2540	1,2531	1,2522	1,2513	1,2504	1,2495	1,2486	1,2477	1,2468	1,2459	1,2450	1,2441	1,2432	1,2423	1,2414	1,2405	1,2396	1,2387	1,2378	1,2369	1,2360	1,2351	1,2342
abr/12	1,2332	1,2322	1,2312	1,2302	1,2292	1,2282	1,2272	1,2262	1,2252	1,2242	1,2232	1,2222	1,2212	1,2202	1,2192	1,2182	1,2172	1,2162	1,2152	1,2142	1,2132	1,2122	1,2112	1,2102	1,2092	1,2082	1,2072	1,2062	1,2052	1,2042
mai/12	1,2038	1,2034	1,2030	1,2026	1,2022	1,2018	1,2014	1,2010	1,2006	1,2002	1,1998	1,1994	1,1990	1,1986	1,1982	1,1978	1,1974	1,1970	1,1966	1,1962	1,1958	1,1954	1,1950	1,1946	1,1942	1,1938	1,1934	1,1930	1,1926	1,1922	1,1918
jun/12	1,1915	1,1912	1,1909	1,1906	1,1903	1,1900	1,1897	1,1894	1,1891	1,1888	1,1885	1,1882	1,1879	1,1876	1,1873	1,1870	1,1867	1,1864	1,1861	1,1858	1,1855	1,1852	1,1849	1,1846	1,1843	1,1840	1,1837	1,1834	1,1831	1,1828
jul/12	1,1825	1,1822	1,1819	1,1816	1,1813	1,1810	1,1807	1,1804	1,1801	1,1798	1,1795	1,1792	1,1789	1,1786	1,1783	1,1780	1,1777	1,1774	1,1771	1,1768	1,1765	1,1762	1,1759	1,1756	1,1753	1,1750	1,1747	1,1744	1,1741	1,1738	1,1735
ago/12	1,1732	1,1729	1,1726	1,1723	1,1720	1,1717	1,1714	1,1711	1,1708	1,1705	1,1702	1,1699	1,1696	1,1693	1,1690	1,1687	1,1684	1,1681	1,1678	1,1675	1,1672	1,1669	1,1666	1,1663	1,1660	1,1657	1,1654	1,1651	1,1648	1,1645	1,1642
set/12	1,1639	1,1636	1,1633	1,1630	1,1627	1,1624	1,1621	1,1618	1,1615	1,1612	1,1609	1,1606	1,1603	1,1600	1,1597	1,1594	1,1591	1,1588	1,1585	1,1582	1,1579	1,1576	1,1573	1,1570	1,1567	1,1564	1,1561	1,1558	1,1555	1,1552
out/12	1,1549	1,1546	1,1543	1,1540	1,1537	1,1534	1,1531	1,1528	1,1525	1,1522	1,1519	1,1516	1,1513	1,1510	1,1507	1,1504	1,1501	1,1498	1,1495	1,1492	1,1489	1,1486	1,1483	1,1480	1,1477	1,1474	1,1471	1,1468	1,1465	1,1462	1,1459
nov/12	1,1456	1,1453	1,1450	1,1447	1,1444	1,1441	1,1438	1,1435	1,1432	1,1429	1,1426	1,1423	1,1420	1,1417	1,1414	1,1411	1,1408	1,1405	1,1402	1,1399	1,1396	1,1393	1,1390	1,1387	1,1384	1,1381	1,1378	1,1375	1,1372	1,1369
dez/12	1,1366	1,1363	1,1360	1,1357	1,1354	1,1351	1,1348	1,1345	1,1342	1,1339	1,1336	1,1333	1,1330	1,1327	1,1324	1,1321	1,1318	1,1315	1,1312	1,1309	1,1306	1,1303	1,1300	1,1297	1,1294	1,1291	1,1288	1,1285	1,1282	1,1279	1,1276
jan/13	1,1273	1,1270	1,1267	1,1264	1,1261	1,1258	1,1255	1,1252	1,1249	1,1246	1,1243	1,1240	1,1237	1,1234	1,1231	1,1228	1,1225	1,1222	1,1219	1,1216	1,1213	1,1210	1,1207	1,1204	1,1201	1,1198	1,1195	1,1192	1,1189	1,1186	1,1183
fev/13	1,1180	1,1177	1,1174	1,1171	1,1168	1,1165	1,1162	1,1159	1,1156	1,1153	1,1150	1,1147	1,1144	1,1141	1,1138	1,1135	1,1132	1,1129	1,1126	1,1123	1,1120	1,1117	1,1114	1,1111	1,1108	1,1105	1,1102	1,1099
mar/13	1,1096	1,1093	1,1090	1,1087	1,1084	1,1081	1,1078	1,1075	1,1072	1,1069	1,1066	1,1063	1,1060	1,1057	1,1054	1,1051	1,1048	1,1045	1,1042	1,1039	1,1036	1,1033	1,1030	1,1027	1,1024	1,1021	1,1018	1,1015	1,1012	1,1009	1,1006
abr/13	1,1003	1,1000	1,0997	1,0994	1,0991	1,0988	1,0985	1,0982	1,0979	1,0976	1,0973	1,0970	1,0967	1,0964	1,0961	1,0958	1,0955	1,0952	1,0949	1,0946	1,0943	1,0940	1,0937	1,0934	1,0931	1,0928	1,0925	1,0922	1,0919	1,0916
mai/13	1,0913	1,0910	1,0907	1,0904	1,0901	1,0898	1,0895	1,0892	1,0889	1,0886	1,0883	1,0880	1,0877	1,0874	1,0871	1,0868	1,0865	1,0862	1,0859	1,0856	1,0853	1,0850	1,0847	1,0844	1,0841	1,0838	1,0835	1,0832	1,0829	1,0826	1,0823
jun/13	1,0820	1,0817	1,0814	1,0811	1,0808	1,0805	1,0802	1,0799	1,0796	1,0793	1,0790	1,0787	1,0784	1,0781	1,0778	1,0775	1,0772	1,0769	1,0766	1,0763	1,0760	1,0757	1,0754	1,0751	1,0748	1,0745	1,0742	1,0739	1,0736	1,0733
jul/13	1,0730	1,0727	1,0724	1,0721	1,0718	1,0715	1,0712	1,0709	1,0706	1,0703	1,0700	1,0697	1,0694	1,0691	1,0688	1,0685	1,0682	1,0679	1,0676	1,0673	1,0670	1,0667	1,0664	1,0661	1,0658	1,0655	1,0652	1,0649	1,0646	1,0643	1,0640
ago/13	1,0637	1,0634	1,0631	1,0628	1,0625	1,0622	1,0619	1,0616	1,0613	1,0610	1,0607	1,0604	1,0601	1,0598	1,0595	1,0592	1,0589	1,0586	1,0583	1,0580	1,0577	1,0574	1,0571	1,0568	1,0565	1,0562	1,0559	1,0556	1,0553	1,0550	1,0547
set/13	1,0544	1,0541	1,0538	1,0535	1,0532	1,0529	1,0526	1,0523	1,0520	1,0517	1,0514	1,0511	1,0508	1,0505	1,0502	1,0499	1,0496	1,0493	1,0490	1,0487	1,0484	1,0481	1,0478	1,0475	1,0472	1,0469	1,0466	1,0463	1,0460	1,0457
out/13	1,0454	1,0451	1,0448	1,0445	1,0442	1,0439	1,0436	1,0433	1,0430	1,0427	1,0424	1,0421	1,0418	1,0415	1,0412	1,0409	1,0406	1,0403	1,0400	1,0397	1,0394	1,0391	1,0388	1,0385	1,0382	1,0379	1,0376	1,0373	1,0370	1,0367	1,0364
nov/13	1,0361	1,0358	1,0355	1,0352	1,0349	1,0346	1,0343	1,0340	1,0337	1,0334	1,0331	1,0328	1,0325	1,0322	1,0319	1,0316	1,0313	1,0310	1,0307	1,0304	1,0301	1,0298	1,0295	1,0292	1,0289	1,0286	1,0283	1,0280	1,0277	1,0274
dez/13	1,0271	1,0268	1,0265	1,0262	1,0259	1,0256	1,0253	1,0250	1,0247	1,0244	1,0241	1,0238	1,0235	1,0232	1,0229	1,0226	1,0223	1,0220	1,0217	1,0214	1,0211	1,0208	1,0205	1,0202	1,0199	1,0196	1,0193	1,0190	1,0187	1,0184	1,0181
jan/14	1,0177	1,0173	1,0169	1,0165	1,0161	1,0157	1,0153	1,0149	1,0145	1,0141	1,0137	1,0133	1,0129	1,0125	1,0121	1,0117	1,0113	1,0109	1,0105	1,0101	1,0097	1,0093	1,0089	1,0085	1,0081	1,0077	1,0073	1,0069	1,0065	1,0061	1,0057
fev/14	1,0053	1,0049	1,0045	1,0041	1,0037	1,0033	1,0029	1,0025	1,0021	1,0017	1,0013	1,0009	1,0005	1,0001	0,9997	0,9993	0,9989	0,9985	0,9981	0,9977	0,9973	0,9969	0,9965	0,9961	0,9957	0,9953	0,9949	0,9945
mar/14	0,9941	0,9937	0,9933	0,9929	0,9925	0,9921	0,9917	0,9913	0,9909	0,9905	0,9901	0,9897	0,9893	0,9889	0,9885	0,9881	0,9877	0,9873	0,9869	0,9865	0,9861	0,9857	0,9853	0,9849	0,9845	0,9841	0,9837	0,9833	0,9829	0,9825	0,9821
abr/14	0,9817	0,9813	0,9809	0,9805	0,9801	0,9797	0,9793	0,9789	0,9785	0,9781	0,9777	0,9773	0,9769	0,9765	0,9761	0,9757	0,9753	0,9749	0,9745	0,9741	0,9737	0,9733	0,9729	0,9725	0,9721	0,9717	0,9713	0,9709	0,9705	0,9701
mai/14	0,9697	0,9693	0,9689	0,9685	0,9681	0,9677	0,9673	0,9669	0,9665	0,9661	0,9657	0,9653	0,9649	0,9645	0,9641	0,9637	0,9633	0,9629	0,9625	0,9621	0,9617	0,9613	0,9609	0,9605	0,9601	0,9597	0,9593	0,9589	0,9585	0,9581	0,9577
jun/14	0,9573	0,9569	0,9565	0,9561	0,9557	0,9553	0,9549	0,9545	0,9541	0,9537	0,9533	0,9529	0,9525	0,9521	0,9517	0,9513	0,9509	0,9505	0,9501	0,9497	0,9493	0,9489	0,9485	0,9481	0,9477	0,9473	0,9469	0,9465	0,9461	0,9457
jul/14	0,9453	0,9449	0,9445	0,9441	0,9437	0,9433	0,9429	0,9425	0,9421	0,9417	0,9413	0,9409	0,9405	0,9401	0,9397	0,9393	0,9389	0,9385	0,9381	0,9377	0,9373	0,9369	0,9365	0,9361	0,9357	0,9353	0,9349	0,9345	0,9341	0,9337	0,9333
ago/14	0,9329	0,9325	0,9321	0,9317	0,9313	0,9309	0,9305	0,9301	0,9297	0,9293	0,9289	0,9285	0,9281	0,9277	0,9273	0,9269	0,9265	0,9261	0,9257	0,9253	0,9249	0,9245	0,9241	0,9237	0,9233	0,9229	0,9225	0,9221	0,9217	0,9213	0,9209
set/14	0,9205	0,9201	0,9197	0,9193	0,9189	0,9185	0,9181	0,9177	0,9173	0,9169	0,9165	0,9161	0,9157	0,9153	0,9149	0,9145	0,9141	0,9137	0,9133	0,9129	0,9125	0,9121	0,9117	0,9113	0,9109	0,9105	0,9101	0,9097	0,9093	0,9089
out/14	0,9085	0,9081	0,9077	0,9073	0,9069	0,9065	0,9061	0,9057	0,9053	0,9049	0,9045	0,9041	0,9037	0,9033	0,9029	0,9025	0,9021	0,9017	0,9013	0,9009	0,9005	0,9001	0,8997	0,8993	0,8989	0,8985	0,8981	0,8977	0,8973	0,8969	0,8965
nov/14	0,8961	0,8957	0,8953	0,8949	0,8945	0,8941	0,8937	0,8933	0,8929	0,8925	0,8921	0,8917	0,8913	0,8909	0,8905	0,8901	0,8897	0,8893	0,8889	0,8885	0,8881	0,8877	0,8873	0,8869	0,8865	0,8861	0,8857	0,8853	0,8849	0,8845
dez/14	0,8841	0,8837	0,8833	0,8829	0,8825	0,8821	0,8817	0,8813	0,8809	0,8805	0,8801	0,8797	0,8793	0,8789	0,8785	0,8781	0,8777	0,8773	0,8769	0,8765	0,8761	0,8757	0,8753	0,8749	0,8745	0,8741	0,8737	0,8733	0,8729	0,8725	0,8721
jan/15	0,8717	0,8713	0,8709	0,8705	0,8701	0,8697	0,8693	0,8689	0,8685	0,8681	0,8677	0,8673	0,8669	0,8665	0,8661	0,8657	0,8653	0,8649	0,8645	0,8641	0,8637	0,8633	0,8629	0,8625	0,8621	0,8617	0,8613	0,8609	0,8605	0,8601	0,8597
fev/15	0,8593	0,8589	0,8585	0,8581	0,8577	0,8573	0,8569	0,8565	0,8561	0,8557	0,8553	0,8549	0,8545	0,8541	0,8537	0,8533	0,8529	0,8525	0,8521	0,8517	0,8513	0,8509	0,8505	0,8501	0,8497	0,8493	0,8489	0,8485
mar/15	0,8481	0,8477	0,8473	0,8469	0,8465	0,8461	0,8457	0,8453	0,8449	0,8445	0,8441	0,8437	0,8433	0,8429	0,8425	0,8421	0,8417	0,8413	0,8409	0,8405	0,8401	0,8397	0,8393	0,8389	0,8385	0,8381	0,8377	0,8373	0,8369	0,8365	0,8361
abr/15	0,8357	0,8353	0,8349	0,8345	0,8341	0,8337	0,8333	0,8329	0,8325	0,8321	0,8317	0,8313	0,8309	0,8305	0,8301	0,8297	0,8293	0,8289	0,8285	0,8281	0,8277	0,8273	0,8269	0,8265	0,8261	0,8257	0,8253	0,8249	0,8245	0,8241
mai/15	0,8237	0,8233	0,8229	0,8225	0,8221	0,8217	0,8213	0,8209	0,8205	0,8201	0,8197	0,8193	0,8189	0,8185	0,8181	0,8177	0,8173	0,8169	0,8165	0,8161	0,8157	0,8153	0,8149	0,8145	0,8141	0,8137	0,8133	0,8129	0,8125	0,8121	0,8117
jun/15	0,8113	0,8109	0,8105	0,8101	0,8097	0,8093	0,8089	0,8085	0,8081	0,8077	0,8073	0,8069	0,8065	0,8061	0,8057	0,8053	0,8049	0,8045	0,8041	0,8037	0,8033	0,8029	0,8025	0,8021	0,8017	0,8013	0,8009	0,8005	0,8001	0,7997
jul/15	0,7992	0,7987	0,7982	0,7977	0,7972	0,7967	0,7962	0,7957	0,7952	0,7947	0,7942	0,7937	0,7932	0,7927	0,7922	0,7917	0,7912	0,7907	0,7902	0,7897	0,7892	0,7887	0,7882	0,7877	0,7872	0,7867	0,7862	0,7857	0,7852	0,7847	0,7842
ago/15	0,7837	0,7832	0,7827	0,7822	0,7817	0,7812	0,7807	0,7802	0,7797	0,7792	0,7787	0,7782	0,7777	0,7772	0,7767	0,7762	0,7757	0,7752	0,7747	0,7742	0,7737	0,7732	0,7727	0,7722	0,7717	0,7712	0,7707	0,7702	0,7697	0,7692	0,7687
set/15	0,7682	0,7677	0,7672	0,7667	0,7662	0,7657	0,7652	0,7647	0,7642	0,7637	0,7632	0,7627	0,7622	0,7617	0,7612	0,7607	0,7602	0,7597	0,7592	0,7587	0,7582	0,7577	0,7572	0,7567	0,7562	0,7557	0,7552	0,7547	0,7542	0,7537
out/15	0,7532	0,7527	0,7522	0,7517	0,7512	0,7507	0,7502	0,7497	0,7492	0,7487	0,7482	0,7477	0,7472	0,7467	0,7462	0,7457	0,7452	0,7447	0,7442	0,7437	0,7432	0,7427	0,7422	0,7417	0,7412	0,7407	0,7402	0,7397	0,7392	0,7387	0,7382
nov/15	0,7377	0,7372	0,7367	0,7362	0,7357	0,7352	0,7347	0,7342	0,7337	0,7332	0,7327	0,7322	0,7317	0,7312	0,7307	0,7302	0,7297	0,7292	0,7287	0,7282	0,7277	0,7272	0,7267	0,7262	0,7257	0,7252	0,7247	0,7242	0,7237	0,7232
dez/15	0,7227	0,7222	0,7217	0,7212	0,7207	0,7202	0,7197	0,7192	0,7187	0,7182	0,7177	0,7172	0,7167	0,7162	0,7157	0,7152	0,7147	0,7142	0,7137	0,7132	0,7127	0,7122	0,7117	0,7112	0,7107	0,7102	0,7097	0,7092	0,7087	0,7082	0,7077
jan/16	0,7072	0,7067	0,7062	0,7057	0,7052	0,7047	0,7042	0,7037	0,7032	0,7027	0,7022	0,7017	0,7012	0,7007	0,7002	0,6997	0,6992	0,6987	0,6982	0,6977	0,6972	0,6967	0,6962	0,6957	0,6952	0,6947	0,6942	0,6937	0,6932	0,6927	0,6922
fev/16	0,6917	0,6912	0,6907	0,6902	0,6897	0,6892	0,6887	0,6882	0,6877	0,6872	0,6867	0,6862	0,6857	0,6852	0,6847	0,6842	0,6837	0,6832	0,6827	0,6822	0,6817	0,6812	0,6807	0,6802	0,6797	0,6792	0,6787	0,6782	0,6777
mar/16	0,6772	0,6767	0,6762	0,6757	0,6752	0,6747	0,6742	0,6737	0,6732	0,6727	0,6722	0,6717	0,6712	0,6707	0,6702	0,6697	0,6692	0,6687	0,6682	0,6677	0,6672	0,6667	0,6662	0,6657	0,6652	0,6647	0,6642	0,6637	0,6632	0,6627	0,6622
abr/16	0,6617	0,6612	0,6607	0,6602	0,6597	0,6592	0,6587	0,6582	0,6577	0,6572	0,6567	0,6562	0,6557	0,6552	0,6547	0,6542	0,6537	0,6532	0,6527	0,6522	0,6517	0,6512	0,6507	0,6502	0,6497	0,6492	0,6487	0,6482	0,6477	0,6472
mai/16	0,6467	0,6462	0,6457	0,6452	0,6447	0,6442	0,6437	0,6432	0,6427	0,6422	0,6417	0,6412	0,6407	0,6402	0,6397	0,6392	0,6387	0,6382	0,6377	0,6372	0,6367	0,6362	0,6357	0,6352	0,6347	0,6342	0,6337	0,6332	0,6327	0,6322	0,6317
jun/16	0,6312	0,6307	0,6302	0,6297	0,6292	0,6287	0,6282	0,6277	0,6272	0,6267	0,6262	0,6257	0,6252	0,6247	0,6242	0,6237	0,6232	0,6227	0,6222	0,6217	0,6212	0,6207	0,6202	0,6197	0,6192	0,6187	0,6182	0,6177	0,6172	0,6167
jul/16	0,6162	0,6157	0,6152	0,6147	0,6142	0,6137	0,6132	0,6127	0,6122	0,6117	0,6112	0,6107	0,6102	0,6097	0,6092	0,6087	0,6082	0,6077	0,6072	0,6067	0,6062	0,6057	0,6052	0,6047	0,6042	0,6037	0,6032	0,6027	0,6022	0,6017	0,6012
ago/16	0,6007	0,6002	0,5997	0,5992	0,5987	0,5982	0,5977	0,5972	0,5967	0,5962	0,5957	0,5952	0,5947	0,5942	0,5937	0,5932	0,5927	0,5922	0,5917	0,5912	0,5907	0,5902	0,5897	0,5892	0,5887	0,5882	0,5877	0,5872	0,5867	0,5862	0,5857
set/16	0,5852	0,5847	0,5842	0,5837	0,5832	0,5827	0,5822	0,5817	0,5812	0,5807	0,5802	0,5797	0,5792	0,5787	0,5782	0,5777	0,5772	0,5767	0,5762	0,5757	0,5752	0,5747	0,5742	0,5737	0,5732	0,5727	0,5722	0,5717	0,5712	0,5707
out/16	0,5702	0,5697	0,5692	0,5687	0,5682	0,5677	0,5672	0,5667	0,5662	0,5657	0,5652	0,5647	0,5642	0,5637	0,5632	0,5627	0,5622	0,5617	0,5612	0,5607	0,5602	0,5597	0,5592	0,5587	0,5582	0,5577	0,5572	0,5567	0,5562	0,5557	0,5552
nov/16	0,5547	0,5542	0,5537	0,5532	0,5527	0,5522	0,5517	0,5512	0,5507	0,5502	0,5497	0,5492	0,5487	0,5482	0,5477	0,5472	0,5467	0,5462	0,5457	0,5452	0,5447	0,5442	0,5437	0,5432	0,5427	0,5422	0,5417	0,5412	0,5407	0,5402
dez/16	0,5397	0,5392	0,5387	0,5382	0,5377	0,5372	0,5367	0,5362	0,5357	0,5352	0,5347	0,5342	0,5337	0,5332	0,5327	0,5322	0,5317	0,5312	0,5307	0,5302	0,5297	0,5292	0,5287	0,5282	0,5277	0,5272	0,5267	0,5262	0,5257	0,5252	0,5247
jan/17	0,5242	0,5237	0,5232	0,5227	0,5222	0,5217	0,5212	0,5207	0,5202	0,5197	0,5192	0,5187	0,5182	0,5177	0,5172	0,5167	0,5162	0,5157	0,5152	0,5147	0,5142	0,5137	0,5132	0,5127	0,5122	0,5117	0,5112	0,5107	0,5102	0,5097	0,5092
fev/17	0,5087	0,5082	0,5077	0,5072	0,5067	0,5062	0,5057	0,5052	0,5047	0,5042	0,5037	0,5032	0,5027	0,5022	0,5017	0,5012	0,5007	0,5002	0,4997	0,4992	0,4987	0,4982	0,4977	0,4972	0,4967	0,4962	0,4957	0,4952
mar/17	0,4947	0,4942	0,4937	0,4932	0,4927	0,4922	0,4917	0,4912	0,4907	0,4902	0,4897	0,4892	0,4887	0,4882	0,4877	0,4872	0,4867	0,4862	0,4857	0,4852	0,4847	0,4842	0,4837	0,4832	0,4827	0,4822	0,4817	0,4812	0,4807	0,4802	0,4797
abr/17	0,4792	0,4787	0,4782	0,4777	0,4772	0,4767	0,4762	0,4757	0,4752	0,4747	0,4742	0,4737	0,4732	0,4727	0,4722	0,4717	0,4712	0,4707	0,4702	0,4697	0,4692	0,4687	0,4682	0,4677	0,4672	0,4667	0,4662	0,4657	0,4652	0,4647
mai/17	0,4642	0,4637	0,4632	0,4627	0,4622	0,4617	0,4612	0,4607	0,4602	0,4597	0,4592	0,4587	0,4582	0,4577	0,4572	0,4567	0,4562	0,4557	0,4552	0,4547	0,4542	0,4537	0,4532	0,4527	0,4522	0,4517	0,4512	0,4507	0,4502	0,4497	0,4492
jun/17	0,4487	0,4482	0,4477	0,4472	0,4467	0,4462	0,4457	0,4452	0,4447	0,4442	0,4437	0,4432	0,4427	0,4422	0,4417	0,4412	0,4407	0,4402	0,4397	0,4392	0,4387	0,4382	0,4377	0,4372	0,4367	0,4362	0,4357	0,4352	0,4347	0,4342
jul/17	0,4337	0,4332	0,4327	0,4322	0,4317	0,4312	0,4307	0,4302	0,4297	0,4292	0,4287	0,4282	0,4277	0,4272	0,4267	0,4262	0,4257	0,4252	0,4247	0,4242	0,4237	0,4232	0,4227	0,4222	0,4217	0,4212	0,4207	0,4202	0,4197	0,4192	0,4187
ago/17	0,4183	0,4179	0,4175	0,4171	0,4167	0,4163	0,4159	0,4155	0,4151	0,4147	0,4143	0,4139	0,4135	0,4131	0,4127	0,4123	0,4119	0,4115	0,4111	0,4107	0,4103	0,4099	0,4095	0,4091	0,4087	0,4083	0,4079	0,4075	0,4071	0,4067	0,4063
set/17	0,4059	0,4055	0,4051	0,4047	0,4043	0,4039	0,4035	0,4031	0,4027	0,4023	0,4019	0,4015	0,4011	0,4007	0,4003	0,3999	0,3995	0,3991	0,3987	0,3983	0,3979	0,3975	0,3971	0,3967	0,3963	0,3959	0,3955	0,3951	0,3947	0,3943
out/17	dom.	0,3935	0,3931	0,3927	0,3923	0,3919	sáb.	dom.	0,3907	0,3903	0,3899	feriado	0,3891	sáb.	dom.	0,3879	0,3875	0,3871	0,3867	0,3863	sáb.	dom.	0,3851	0,3847	0,3843	0,3839	0,3835	sáb.	dom.	0,3823	0,3819

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	–	–	–	–	–	–	–	–	–	–	0,3862	0,3808
2018	0,3750	0,3703	0,3650	0,3598	0,3546	0,3494	0,3440	0,3383	0,3336	0,3282	0,3233	0,3184
2019	0,3130	0,3081	0,3034	0,2982	0,2928	0,2881	0,2824	0,2774	0,2728	0,2680	0,2642	0,2605
2020	0,2567	0,2538	0,2504	0,2476	0,2452	0,2431	0,2412	0,2396	0,2380	0,2364	0,2349	0,2333
2021	0,2318	0,2305	0,2285	0,2264	0,2237	0,2206	0,2170	0,2127	0,2083	0,2034	0,1975	0,1898
2022	0,1825	0,1749	0,1656	0,1573	0,1470	0,1368	0,1265	0,1148	0,1041	0,0939	0,0837	0,0725
2023	0,0613	0,0521	0,0404	0,0312	0,0200	0,0100	–	–	–	–	–	–

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, quando o vencimento do débito ocorrer no último dia útil do mês, aplicar o coeficiente correspondente ao mês do vencimento, deduzindo-se 0,0100.