COMUNICADO DICAR N° 050 / 2023 – SP

COMUNICADO DICAR N° 050, DE 03 DE JULHO DE 2023

(DOE de 04.07.2023)

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 31-07-2023 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 31/07/2023, ANEXA AO COMUNICADO DICAR-50/23

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	3,9828	3,8510	3,6280	3,4680	3,3046	3,1236	2,9190	2,7665	2,5904	2,4525	2,3317	2,2061
FEVEREIRO	3,9728	3,8272	3,6135	3,4578	3,2921	3,1053	2,9082	2,7543	2,5789	2,4425	2,3217	2,1961
MARÇO	3,9628	3,7939	3,5990	3,4452	3,2784	3,0875	2,8944	2,7390	2,5647	2,4320	2,3117	2,1861
ABRIL	3,9528	3,7704	3,5860	3,4333	3,2636	3,0688	2,8826	2,7249	2,5539	2,4220	2,3017	2,1761
MAIO	3,9428	3,7502	3,5711	3,4199	3,2495	3,0491	2,8703	2,7099	2,5411	2,4117	2,2917	2,1661
JUNHO	3,9328	3,7335	3,5572	3,4072	3,2362	3,0305	2,8580	2,6940	2,5293	2,4017	2,2817	2,1561
JULHO	3,9228	3,7169	3,5441	3,3922	3,2208	3,0097	2,8451	2,6789	2,5176	2,3917	2,2710	2,1461
AGOSTO	3,9128	3,7012	3,5300	3,3762	3,2064	2,9920	2,8322	2,6623	2,5050	2,3817	2,2608	2,1361
SETEMBRO	3,9028	3,6863	3,5178	3,3630	3,1926	2,9752	2,8197	2,6473	2,4944	2,3717	2,2498	2,1261
OUTUBRO	3,8928	3,6725	3,5049	3,3477	3,1761	2,9588	2,8076	2,6332	2,4835	2,3617	2,2380	2,1161
NOVEMBRO	3,8828	3,6586	3,4927	3,3338	3,1607	2,9454	2,7951	2,6194	2,4733	2,3517	2,2278	2,1061
DEZEMBRO	3,8728	3,6426	3,4807	3,3199	3,1433	2,9317	2,7803	2,6047	2,4633	2,3417	2,2166	2,0961

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																						2,0861	2,0848	2,0835	2,0822	2,0809	2,0796	2,0783	2,0770	2,0757	2,0744
jan/10	2,0731	2,0718	2,0705	2,0692	2,0679	2,0666	2,0653	2,0640	2,0630	2,0620	2,0610	2,0600	2,0590	2,0580	2,0570	2,0560	2,0550	2,0540	2,0530	2,0520	2,0510	2,0500	2,0490	2,0480	2,0470	2,0460	2,0450	2,0440	2,0430	2,0420	2,0410
fev/10	2,0400	2,0390	2,0380	2,0370	2,0360	2,0350	2,0340	2,0330	2,0320	2,0310	2,0300	2,0290	2,0280	2,0270	2,0260	2,0250	2,0240	2,0230	2,0220	2,0210	2,0200	2,0190	2,0180	2,0170	2,0160	2,0150	2,0140	2,0130
mar/10	2,0120	2,0110	2,0100	2,0090	2,0080	2,0070	2,0060	2,0050	2,0040	2,0030	2,0020	2,0010	2,0000	1,9990	1,9980	1,9970	1,9960	1,9950	1,9940	1,9930	1,9920	1,9910	1,9900	1,9890	1,9880	1,9870	1,9860	1,9850	1,9840	1,9830	1,9820
abr/10	1,9810	1,9800	1,9790	1,9780	1,9770	1,9760	1,9750	1,9740	1,9730	1,9720	1,9710	1,9700	1,9690	1,9680	1,9670	1,9660	1,9650	1,9640	1,9630	1,9620	1,9610	1,9600	1,9590	1,9580	1,9570	1,9560	1,9550	1,9540	1,9530	1,9520
mai/10	1,9510	1,9500	1,9490	1,9480	1,9470	1,9460	1,9450	1,9440	1,9430	1,9420	1,9410	1,9400	1,9390	1,9380	1,9370	1,9360	1,9350	1,9340	1,9330	1,9320	1,9310	1,9300	1,9290	1,9280	1,9270	1,9260	1,9250	1,9240	1,9230	1,9220	1,9210
jun/10	1,9200	1,9190	1,9180	1,9170	1,9160	1,9150	1,9140	1,9130	1,9120	1,9110	1,9100	1,9090	1,9080	1,9070	1,9060	1,9050	1,9040	1,9030	1,9020	1,9010	1,9000	1,8990	1,8980	1,8970	1,8960	1,8950	1,8940	1,8930	1,8920	1,8910
jul/10	1,8900	1,8890	1,8880	1,8870	1,8860	1,8850	1,8840	1,8830	1,8820	1,8810	1,8800	1,8790	1,8780	1,8770	1,8760	1,8750	1,8740	1,8730	1,8720	1,8710	1,8700	1,8690	1,8680	1,8670	1,8660	1,8650	1,8640	1,8630	1,8620	1,8610	1,8600
ago/10	1,8590	1,8580	1,8570	1,8560	1,8550	1,8540	1,8530	1,8520	1,8510	1,8500	1,8490	1,8480	1,8470	1,8460	1,8450	1,8440	1,8430	1,8420	1,8410	1,8400	1,8390	1,8380	1,8370	1,8360	1,8350	1,8340	1,8330	1,8320	1,8310	1,8300	1,8290
set/10	1,8280	1,8270	1,8260	1,8250	1,8240	1,8230	1,8220	1,8210	1,8200	1,8190	1,8180	1,8170	1,8160	1,8150	1,8140	1,8130	1,8120	1,8110	1,8100	1,8090	1,8080	1,8070	1,8060	1,8050	1,8040	1,8030	1,8020	1,8010	1,8000	1,7990
out/10	1,7980	1,7970	1,7960	1,7950	1,7940	1,7930	1,7920	1,7910	1,7900	1,7890	1,7880	1,7870	1,7860	1,7850	1,7840	1,7830	1,7820	1,7810	1,7800	1,7790	1,7780	1,7770	1,7760	1,7750	1,7740	1,7730	1,7720	1,7710	1,7700	1,7690	1,7680
nov/10	1,7670	1,7660	1,7650	1,7640	1,7630	1,7620	1,7610	1,7600	1,7590	1,7580	1,7570	1,7560	1,7550	1,7540	1,7530	1,7520	1,7510	1,7500	1,7490	1,7480	1,7470	1,7460	1,7450	1,7440	1,7430	1,7420	1,7410	1,7400	1,7390	1,7380
dez/10	1,7370	1,7360	1,7350	1,7340	1,7330	1,7320	1,7310	1,7300	1,7290	1,7280	1,7270	1,7260	1,7250	1,7240	1,7230	1,7220	1,7210	1,7200	1,7190	1,7180	1,7170	1,7160	1,7150	1,7140	1,7130	1,7120	1,7110	1,7100	1,7090	1,7080	1,7070
jan/11	1,7060	1,7050	1,7040	1,7030	1,7020	1,7010	1,7000	1,6990	1,6980	1,6970	1,6960	1,6950	1,6940	1,6930	1,6920	1,6910	1,6900	1,6890	1,6880	1,6870	1,6860	1,6850	1,6840	1,6830	1,6820	1,6810	1,6800	1,6790	1,6780	1,6770	1,6760
fev/11	1,6750	1,6740	1,6730	1,6720	1,6710	1,6700	1,6690	1,6680	1,6670	1,6660	1,6650	1,6640	1,6630	1,6620	1,6610	1,6600	1,6590	1,6580	1,6570	1,6560	1,6550	1,6540	1,6530	1,6520	1,6510	1,6500	1,6490	1,6480
mar/11	1,6470	1,6460	1,6450	1,6440	1,6430	1,6420	1,6410	1,6400	1,6390	1,6380	1,6370	1,6360	1,6350	1,6340	1,6330	1,6320	1,6310	1,6300	1,6290	1,6280	1,6270	1,6260	1,6250	1,6240	1,6230	1,6220	1,6210	1,6200	1,6190	1,6180	1,6170
abr/11	1,6160	1,6150	1,6140	1,6130	1,6120	1,6110	1,6100	1,6090	1,6080	1,6070	1,6060	1,6050	1,6040	1,6030	1,6020	1,6010	1,6000	1,5990	1,5980	1,5970	1,5960	1,5950	1,5940	1,5930	1,5920	1,5910	1,5900	1,5890	1,5880	1,5870
mai/11	1,5859	1,5848	1,5837	1,5826	1,5815	1,5804	1,5793	1,5782	1,5771	1,5760	1,5749	1,5738	1,5727	1,5716	1,5705	1,5694	1,5683	1,5672	1,5661	1,5650	1,5639	1,5628	1,5617	1,5606	1,5595	1,5584	1,5573	1,5562	1,5551	1,5540	1,5529
jun/11	1,5518	1,5507	1,5496	1,5485	1,5474	1,5463	1,5452	1,5441	1,5430	1,5419	1,5408	1,5397	1,5386	1,5375	1,5364	1,5353	1,5342	1,5331	1,5320	1,5309	1,5298	1,5287	1,5276	1,5265	1,5254	1,5243	1,5232	1,5221	1,5210	1,5199
jul/11	1,5188	1,5177	1,5166	1,5155	1,5144	1,5133	1,5122	1,5111	1,5100	1,5089	1,5078	1,5067	1,5056	1,5045	1,5034	1,5023	1,5012	1,5001	1,4990	1,4979	1,4968	1,4957	1,4946	1,4935	1,4924	1,4913	1,4902	1,4891	1,4880	1,4869	1,4858
ago/11	1,4848	1,4838	1,4828	1,4818	1,4808	1,4798	1,4788	1,4778	1,4768	1,4758	1,4748	1,4738	1,4728	1,4718	1,4708	1,4698	1,4688	1,4678	1,4668	1,4658	1,4648	1,4638	1,4628	1,4618	1,4608	1,4598	1,4588	1,4578	1,4568	1,4558	1,4548
set/11	1,4538	1,4528	1,4518	1,4508	1,4498	1,4488	1,4478	1,4468	1,4458	1,4448	1,4438	1,4428	1,4418	1,4408	1,4398	1,4388	1,4378	1,4368	1,4358	1,4348	1,4338	1,4328	1,4318	1,4308	1,4298	1,4288	1,4278	1,4268	1,4258	1,4248
out/11	1,4238	1,4228	1,4218	1,4208	1,4198	1,4188	1,4178	1,4168	1,4158	1,4148	1,4138	1,4128	1,4118	1,4108	1,4098	1,4088	1,4078	1,4068	1,4058	1,4048	1,4038	1,4028	1,4018	1,4008	1,3998	1,3988	1,3978	1,3968	1,3958	1,3948	1,3938
nov/11	1,3928	1,3918	1,3908	1,3898	1,3888	1,3878	1,3868	1,3858	1,3848	1,3838	1,3828	1,3818	1,3808	1,3798	1,3788	1,3778	1,3768	1,3758	1,3748	1,3738	1,3728	1,3718	1,3708	1,3698	1,3688	1,3678	1,3668	1,3658	1,3648	1,3638
dez/11	1,3628	1,3618	1,3608	1,3598	1,3588	1,3578	1,3568	1,3558	1,3548	1,3538	1,3528	1,3518	1,3508	1,3498	1,3488	1,3478	1,3468	1,3458	1,3448	1,3438	1,3428	1,3418	1,3408	1,3398	1,3388	1,3378	1,3368	1,3358	1,3348	1,3338	1,3328
jan/12	1,3318	1,3308	1,3298	1,3288	1,3278	1,3268	1,3258	1,3248	1,3238	1,3228	1,3218	1,3208	1,3198	1,3188	1,3178	1,3168	1,3158	1,3148	1,3138	1,3128	1,3118	1,3108	1,3098	1,3088	1,3078	1,3068	1,3058	1,3048	1,3038	1,3028	1,3018
fev/12	1,3008	1,2998	1,2988	1,2978	1,2968	1,2958	1,2948	1,2938	1,2928	1,2918	1,2908	1,2898	1,2888	1,2878	1,2868	1,2858	1,2848	1,2838	1,2828	1,2818	1,2808	1,2798	1,2788	1,2778	1,2768	1,2758	1,2748	1,2738	1,2728
mar/12	1,2719	1,2710	1,2701	1,2692	1,2683	1,2674	1,2665	1,2656	1,2647	1,2638	1,2629	1,2620	1,2611	1,2602	1,2593	1,2584	1,2575	1,2566	1,2557	1,2548	1,2539	1,2530	1,2521	1,2512	1,2503	1,2494	1,2485	1,2476	1,2467	1,2458	1,2449
abr/12	1,2439	1,2429	1,2419	1,2409	1,2399	1,2389	1,2379	1,2369	1,2359	1,2349	1,2339	1,2329	1,2319	1,2309	1,2299	1,2289	1,2279	1,2269	1,2259	1,2249	1,2239	1,2229	1,2219	1,2209	1,2199	1,2189	1,2179	1,2169	1,2159	1,2149
mai/12	1,2145	1,2141	1,2137	1,2133	1,2129	1,2125	1,2121	1,2117	1,2113	1,2109	1,2105	1,2101	1,2097	1,2093	1,2089	1,2085	1,2081	1,2077	1,2073	1,2069	1,2065	1,2061	1,2057	1,2053	1,2049	1,2045	1,2041	1,2037	1,2033	1,2029	1,2025
jun/12	1,2022	1,2019	1,2016	1,2013	1,2010	1,2007	1,2004	1,2001	1,1998	1,1995	1,1992	1,1989	1,1986	1,1983	1,1980	1,1977	1,1974	1,1971	1,1968	1,1965	1,1962	1,1959	1,1956	1,1953	1,1950	1,1947	1,1944	1,1941	1,1938	1,1935
jul/12	1,1932	1,1929	1,1926	1,1923	1,1920	1,1917	1,1914	1,1911	1,1908	1,1905	1,1902	1,1899	1,1896	1,1893	1,1890	1,1887	1,1884	1,1881	1,1878	1,1875	1,1872	1,1869	1,1866	1,1863	1,1860	1,1857	1,1854	1,1851	1,1848	1,1845	1,1842
ago/12	1,1839	1,1836	1,1833	1,1830	1,1827	1,1824	1,1821	1,1818	1,1815	1,1812	1,1809	1,1806	1,1803	1,1800	1,1797	1,1794	1,1791	1,1788	1,1785	1,1782	1,1779	1,1776	1,1773	1,1770	1,1767	1,1764	1,1761	1,1758	1,1755	1,1752	1,1749
set/12	1,1746	1,1743	1,1740	1,1737	1,1734	1,1731	1,1728	1,1725	1,1722	1,1719	1,1716	1,1713	1,1710	1,1707	1,1704	1,1701	1,1698	1,1695	1,1692	1,1689	1,1686	1,1683	1,1680	1,1677	1,1674	1,1671	1,1668	1,1665	1,1662	1,1659
out/12	1,1656	1,1653	1,1650	1,1647	1,1644	1,1641	1,1638	1,1635	1,1632	1,1629	1,1626	1,1623	1,1620	1,1617	1,1614	1,1611	1,1608	1,1605	1,1602	1,1599	1,1596	1,1593	1,1590	1,1587	1,1584	1,1581	1,1578	1,1575	1,1572	1,1569	1,1566
nov/12	1,1563	1,1560	1,1557	1,1554	1,1551	1,1548	1,1545	1,1542	1,1539	1,1536	1,1533	1,1530	1,1527	1,1524	1,1521	1,1518	1,1515	1,1512	1,1509	1,1506	1,1503	1,1500	1,1497	1,1494	1,1491	1,1488	1,1485	1,1482	1,1479	1,1476
dez/12	1,1473	1,1470	1,1467	1,1464	1,1461	1,1458	1,1455	1,1452	1,1449	1,1446	1,1443	1,1440	1,1437	1,1434	1,1431	1,1428	1,1425	1,1422	1,1419	1,1416	1,1413	1,1410	1,1407	1,1404	1,1401	1,1398	1,1395	1,1392	1,1389	1,1386	1,1383
jan/13	1,1380	1,1377	1,1374	1,1371	1,1368	1,1365	1,1362	1,1359	1,1356	1,1353	1,1350	1,1347	1,1344	1,1341	1,1338	1,1335	1,1332	1,1329	1,1326	1,1323	1,1320	1,1317	1,1314	1,1311	1,1308	1,1305	1,1302	1,1299	1,1296	1,1293	1,1290
fev/13	1,1287	1,1284	1,1281	1,1278	1,1275	1,1272	1,1269	1,1266	1,1263	1,1260	1,1257	1,1254	1,1251	1,1248	1,1245	1,1242	1,1239	1,1236	1,1233	1,1230	1,1227	1,1224	1,1221	1,1218	1,1215	1,1212	1,1209	1,1206
mar/13	1,1203	1,1200	1,1197	1,1194	1,1191	1,1188	1,1185	1,1182	1,1179	1,1176	1,1173	1,1170	1,1167	1,1164	1,1161	1,1158	1,1155	1,1152	1,1149	1,1146	1,1143	1,1140	1,1137	1,1134	1,1131	1,1128	1,1125	1,1122	1,1119	1,1116	1,1113
abr/13	1,1110	1,1107	1,1104	1,1101	1,1098	1,1095	1,1092	1,1089	1,1086	1,1083	1,1080	1,1077	1,1074	1,1071	1,1068	1,1065	1,1062	1,1059	1,1056	1,1053	1,1050	1,1047	1,1044	1,1041	1,1038	1,1035	1,1032	1,1029	1,1026	1,1023
mai/13	1,1020	1,1017	1,1014	1,1011	1,1008	1,1005	1,1002	1,0999	1,0996	1,0993	1,0990	1,0987	1,0984	1,0981	1,0978	1,0975	1,0972	1,0969	1,0966	1,0963	1,0960	1,0957	1,0954	1,0951	1,0948	1,0945	1,0942	1,0939	1,0936	1,0933	1,0930
jun/13	1,0927	1,0924	1,0921	1,0918	1,0915	1,0912	1,0909	1,0906	1,0903	1,0900	1,0897	1,0894	1,0891	1,0888	1,0885	1,0882	1,0879	1,0876	1,0873	1,0870	1,0867	1,0864	1,0861	1,0858	1,0855	1,0852	1,0849	1,0846	1,0843	1,0840
jul/13	1,0837	1,0834	1,0831	1,0828	1,0825	1,0822	1,0819	1,0816	1,0813	1,0810	1,0807	1,0804	1,0801	1,0798	1,0795	1,0792	1,0789	1,0786	1,0783	1,0780	1,0777	1,0774	1,0771	1,0768	1,0765	1,0762	1,0759	1,0756	1,0753	1,0750	1,0747
ago/13	1,0744	1,0741	1,0738	1,0735	1,0732	1,0729	1,0726	1,0723	1,0720	1,0717	1,0714	1,0711	1,0708	1,0705	1,0702	1,0699	1,0696	1,0693	1,0690	1,0687	1,0684	1,0681	1,0678	1,0675	1,0672	1,0669	1,0666	1,0663	1,0660	1,0657	1,0654
set/13	1,0651	1,0648	1,0645	1,0642	1,0639	1,0636	1,0633	1,0630	1,0627	1,0624	1,0621	1,0618	1,0615	1,0612	1,0609	1,0606	1,0603	1,0600	1,0597	1,0594	1,0591	1,0588	1,0585	1,0582	1,0579	1,0576	1,0573	1,0570	1,0567	1,0564
out/13	1,0561	1,0558	1,0555	1,0552	1,0549	1,0546	1,0543	1,0540	1,0537	1,0534	1,0531	1,0528	1,0525	1,0522	1,0519	1,0516	1,0513	1,0510	1,0507	1,0504	1,0501	1,0498	1,0495	1,0492	1,0489	1,0486	1,0483	1,0480	1,0477	1,0474	1,0471
nov/13	1,0468	1,0465	1,0462	1,0459	1,0456	1,0453	1,0450	1,0447	1,0444	1,0441	1,0438	1,0435	1,0432	1,0429	1,0426	1,0423	1,0420	1,0417	1,0414	1,0411	1,0408	1,0405	1,0402	1,0399	1,0396	1,0393	1,0390	1,0387	1,0384	1,0381
dez/13	1,0378	1,0375	1,0372	1,0369	1,0366	1,0363	1,0360	1,0357	1,0354	1,0351	1,0348	1,0345	1,0342	1,0339	1,0336	1,0333	1,0330	1,0327	1,0324	1,0321	1,0318	1,0315	1,0312	1,0309	1,0306	1,0303	1,0300	1,0297	1,0294	1,0291	1,0288
jan/14	1,0284	1,0280	1,0276	1,0272	1,0268	1,0264	1,0260	1,0256	1,0252	1,0248	1,0244	1,0240	1,0236	1,0232	1,0228	1,0224	1,0220	1,0216	1,0212	1,0208	1,0204	1,0200	1,0196	1,0192	1,0188	1,0184	1,0180	1,0176	1,0172	1,0168	1,0164
fev/14	1,0160	1,0156	1,0152	1,0148	1,0144	1,0140	1,0136	1,0132	1,0128	1,0124	1,0120	1,0116	1,0112	1,0108	1,0104	1,0100	1,0096	1,0092	1,0088	1,0084	1,0080	1,0076	1,0072	1,0068	1,0064	1,0060	1,0056	1,0052
mar/14	1,0048	1,0044	1,0040	1,0036	1,0032	1,0028	1,0024	1,0020	1,0016	1,0012	1,0008	1,0004	1,0000	0,9996	0,9992	0,9988	0,9984	0,9980	0,9976	0,9972	0,9968	0,9964	0,9960	0,9956	0,9952	0,9948	0,9944	0,9940	0,9936	0,9932	0,9928
abr/14	0,9924	0,9920	0,9916	0,9912	0,9908	0,9904	0,9900	0,9896	0,9892	0,9888	0,9884	0,9880	0,9876	0,9872	0,9868	0,9864	0,9860	0,9856	0,9852	0,9848	0,9844	0,9840	0,9836	0,9832	0,9828	0,9824	0,9820	0,9816	0,9812	0,9808
mai/14	0,9804	0,9800	0,9796	0,9792	0,9788	0,9784	0,9780	0,9776	0,9772	0,9768	0,9764	0,9760	0,9756	0,9752	0,9748	0,9744	0,9740	0,9736	0,9732	0,9728	0,9724	0,9720	0,9716	0,9712	0,9708	0,9704	0,9700	0,9696	0,9692	0,9688	0,9684
jun/14	0,9680	0,9676	0,9672	0,9668	0,9664	0,9660	0,9656	0,9652	0,9648	0,9644	0,9640	0,9636	0,9632	0,9628	0,9624	0,9620	0,9616	0,9612	0,9608	0,9604	0,9600	0,9596	0,9592	0,9588	0,9584	0,9580	0,9576	0,9572	0,9568	0,9564
jul/14	0,9560	0,9556	0,9552	0,9548	0,9544	0,9540	0,9536	0,9532	0,9528	0,9524	0,9520	0,9516	0,9512	0,9508	0,9504	0,9500	0,9496	0,9492	0,9488	0,9484	0,9480	0,9476	0,9472	0,9468	0,9464	0,9460	0,9456	0,9452	0,9448	0,9444	0,9440
ago/14	0,9436	0,9432	0,9428	0,9424	0,9420	0,9416	0,9412	0,9408	0,9404	0,9400	0,9396	0,9392	0,9388	0,9384	0,9380	0,9376	0,9372	0,9368	0,9364	0,9360	0,9356	0,9352	0,9348	0,9344	0,9340	0,9336	0,9332	0,9328	0,9324	0,9320	0,9316
set/14	0,9312	0,9308	0,9304	0,9300	0,9296	0,9292	0,9288	0,9284	0,9280	0,9276	0,9272	0,9268	0,9264	0,9260	0,9256	0,9252	0,9248	0,9244	0,9240	0,9236	0,9232	0,9228	0,9224	0,9220	0,9216	0,9212	0,9208	0,9204	0,9200	0,9196
out/14	0,9192	0,9188	0,9184	0,9180	0,9176	0,9172	0,9168	0,9164	0,9160	0,9156	0,9152	0,9148	0,9144	0,9140	0,9136	0,9132	0,9128	0,9124	0,9120	0,9116	0,9112	0,9108	0,9104	0,9100	0,9096	0,9092	0,9088	0,9084	0,9080	0,9076	0,9072
nov/14	0,9068	0,9064	0,9060	0,9056	0,9052	0,9048	0,9044	0,9040	0,9036	0,9032	0,9028	0,9024	0,9020	0,9016	0,9012	0,9008	0,9004	0,9000	0,8996	0,8992	0,8988	0,8984	0,8980	0,8976	0,8972	0,8968	0,8964	0,8960	0,8956	0,8952
dez/14	0,8948	0,8944	0,8940	0,8936	0,8932	0,8928	0,8924	0,8920	0,8916	0,8912	0,8908	0,8904	0,8900	0,8896	0,8892	0,8888	0,8884	0,8880	0,8876	0,8872	0,8868	0,8864	0,8860	0,8856	0,8852	0,8848	0,8844	0,8840	0,8836	0,8832	0,8828
jan/15	0,8824	0,8820	0,8816	0,8812	0,8808	0,8804	0,8800	0,8796	0,8792	0,8788	0,8784	0,8780	0,8776	0,8772	0,8768	0,8764	0,8760	0,8756	0,8752	0,8748	0,8744	0,8740	0,8736	0,8732	0,8728	0,8724	0,8720	0,8716	0,8712	0,8708	0,8704
fev/15	0,8700	0,8696	0,8692	0,8688	0,8684	0,8680	0,8676	0,8672	0,8668	0,8664	0,8660	0,8656	0,8652	0,8648	0,8644	0,8640	0,8636	0,8632	0,8628	0,8624	0,8620	0,8616	0,8612	0,8608	0,8604	0,8600	0,8596	0,8592
mar/15	0,8588	0,8584	0,8580	0,8576	0,8572	0,8568	0,8564	0,8560	0,8556	0,8552	0,8548	0,8544	0,8540	0,8536	0,8532	0,8528	0,8524	0,8520	0,8516	0,8512	0,8508	0,8504	0,8500	0,8496	0,8492	0,8488	0,8484	0,8480	0,8476	0,8472	0,8468
abr/15	0,8464	0,8460	0,8456	0,8452	0,8448	0,8444	0,8440	0,8436	0,8432	0,8428	0,8424	0,8420	0,8416	0,8412	0,8408	0,8404	0,8400	0,8396	0,8392	0,8388	0,8384	0,8380	0,8376	0,8372	0,8368	0,8364	0,8360	0,8356	0,8352	0,8348
mai/15	0,8344	0,8340	0,8336	0,8332	0,8328	0,8324	0,8320	0,8316	0,8312	0,8308	0,8304	0,8300	0,8296	0,8292	0,8288	0,8284	0,8280	0,8276	0,8272	0,8268	0,8264	0,8260	0,8256	0,8252	0,8248	0,8244	0,8240	0,8236	0,8232	0,8228	0,8224
jun/15	0,8220	0,8216	0,8212	0,8208	0,8204	0,8200	0,8196	0,8192	0,8188	0,8184	0,8180	0,8176	0,8172	0,8168	0,8164	0,8160	0,8156	0,8152	0,8148	0,8144	0,8140	0,8136	0,8132	0,8128	0,8124	0,8120	0,8116	0,8112	0,8108	0,8104
jul/15	0,8099	0,8094	0,8089	0,8084	0,8079	0,8074	0,8069	0,8064	0,8059	0,8054	0,8049	0,8044	0,8039	0,8034	0,8029	0,8024	0,8019	0,8014	0,8009	0,8004	0,7999	0,7994	0,7989	0,7984	0,7979	0,7974	0,7969	0,7964	0,7959	0,7954	0,7949
ago/15	0,7944	0,7939	0,7934	0,7929	0,7924	0,7919	0,7914	0,7909	0,7904	0,7899	0,7894	0,7889	0,7884	0,7879	0,7874	0,7869	0,7864	0,7859	0,7854	0,7849	0,7844	0,7839	0,7834	0,7829	0,7824	0,7819	0,7814	0,7809	0,7804	0,7799	0,7794
set/15	0,7789	0,7784	0,7779	0,7774	0,7769	0,7764	0,7759	0,7754	0,7749	0,7744	0,7739	0,7734	0,7729	0,7724	0,7719	0,7714	0,7709	0,7704	0,7699	0,7694	0,7689	0,7684	0,7679	0,7674	0,7669	0,7664	0,7659	0,7654	0,7649	0,7644
out/15	0,7639	0,7634	0,7629	0,7624	0,7619	0,7614	0,7609	0,7604	0,7599	0,7594	0,7589	0,7584	0,7579	0,7574	0,7569	0,7564	0,7559	0,7554	0,7549	0,7544	0,7539	0,7534	0,7529	0,7524	0,7519	0,7514	0,7509	0,7504	0,7499	0,7494	0,7489
nov/15	0,7484	0,7479	0,7474	0,7469	0,7464	0,7459	0,7454	0,7449	0,7444	0,7439	0,7434	0,7429	0,7424	0,7419	0,7414	0,7409	0,7404	0,7399	0,7394	0,7389	0,7384	0,7379	0,7374	0,7369	0,7364	0,7359	0,7354	0,7349	0,7344	0,7339
dez/15	0,7334	0,7329	0,7324	0,7319	0,7314	0,7309	0,7304	0,7299	0,7294	0,7289	0,7284	0,7279	0,7274	0,7269	0,7264	0,7259	0,7254	0,7249	0,7244	0,7239	0,7234	0,7229	0,7224	0,7219	0,7214	0,7209	0,7204	0,7199	0,7194	0,7189	0,7184
jan/16	0,7179	0,7174	0,7169	0,7164	0,7159	0,7154	0,7149	0,7144	0,7139	0,7134	0,7129	0,7124	0,7119	0,7114	0,7109	0,7104	0,7099	0,7094	0,7089	0,7084	0,7079	0,7074	0,7069	0,7064	0,7059	0,7054	0,7049	0,7044	0,7039	0,7034	0,7029
fev/16	0,7024	0,7019	0,7014	0,7009	0,7004	0,6999	0,6994	0,6989	0,6984	0,6979	0,6974	0,6969	0,6964	0,6959	0,6954	0,6949	0,6944	0,6939	0,6934	0,6929	0,6924	0,6919	0,6914	0,6909	0,6904	0,6899	0,6894	0,6889	0,6884
mar/16	0,6879	0,6874	0,6869	0,6864	0,6859	0,6854	0,6849	0,6844	0,6839	0,6834	0,6829	0,6824	0,6819	0,6814	0,6809	0,6804	0,6799	0,6794	0,6789	0,6784	0,6779	0,6774	0,6769	0,6764	0,6759	0,6754	0,6749	0,6744	0,6739	0,6734	0,6729
abr/16	0,6724	0,6719	0,6714	0,6709	0,6704	0,6699	0,6694	0,6689	0,6684	0,6679	0,6674	0,6669	0,6664	0,6659	0,6654	0,6649	0,6644	0,6639	0,6634	0,6629	0,6624	0,6619	0,6614	0,6609	0,6604	0,6599	0,6594	0,6589	0,6584	0,6579
mai/16	0,6574	0,6569	0,6564	0,6559	0,6554	0,6549	0,6544	0,6539	0,6534	0,6529	0,6524	0,6519	0,6514	0,6509	0,6504	0,6499	0,6494	0,6489	0,6484	0,6479	0,6474	0,6469	0,6464	0,6459	0,6454	0,6449	0,6444	0,6439	0,6434	0,6429	0,6424
jun/16	0,6419	0,6414	0,6409	0,6404	0,6399	0,6394	0,6389	0,6384	0,6379	0,6374	0,6369	0,6364	0,6359	0,6354	0,6349	0,6344	0,6339	0,6334	0,6329	0,6324	0,6319	0,6314	0,6309	0,6304	0,6299	0,6294	0,6289	0,6284	0,6279	0,6274
jul/16	0,6269	0,6264	0,6259	0,6254	0,6249	0,6244	0,6239	0,6234	0,6229	0,6224	0,6219	0,6214	0,6209	0,6204	0,6199	0,6194	0,6189	0,6184	0,6179	0,6174	0,6169	0,6164	0,6159	0,6154	0,6149	0,6144	0,6139	0,6134	0,6129	0,6124	0,6119
ago/16	0,6114	0,6109	0,6104	0,6099	0,6094	0,6089	0,6084	0,6079	0,6074	0,6069	0,6064	0,6059	0,6054	0,6049	0,6044	0,6039	0,6034	0,6029	0,6024	0,6019	0,6014	0,6009	0,6004	0,5999	0,5994	0,5989	0,5984	0,5979	0,5974	0,5969	0,5964
set/16	0,5959	0,5954	0,5949	0,5944	0,5939	0,5934	0,5929	0,5924	0,5919	0,5914	0,5909	0,5904	0,5899	0,5894	0,5889	0,5884	0,5879	0,5874	0,5869	0,5864	0,5859	0,5854	0,5849	0,5844	0,5839	0,5834	0,5829	0,5824	0,5819	0,5814
out/16	0,5809	0,5804	0,5799	0,5794	0,5789	0,5784	0,5779	0,5774	0,5769	0,5764	0,5759	0,5754	0,5749	0,5744	0,5739	0,5734	0,5729	0,5724	0,5719	0,5714	0,5709	0,5704	0,5699	0,5694	0,5689	0,5684	0,5679	0,5674	0,5669	0,5664	0,5659
nov/16	0,5654	0,5649	0,5644	0,5639	0,5634	0,5629	0,5624	0,5619	0,5614	0,5609	0,5604	0,5599	0,5594	0,5589	0,5584	0,5579	0,5574	0,5569	0,5564	0,5559	0,5554	0,5549	0,5544	0,5539	0,5534	0,5529	0,5524	0,5519	0,5514	0,5509
dez/16	0,5504	0,5499	0,5494	0,5489	0,5484	0,5479	0,5474	0,5469	0,5464	0,5459	0,5454	0,5449	0,5444	0,5439	0,5434	0,5429	0,5424	0,5419	0,5414	0,5409	0,5404	0,5399	0,5394	0,5389	0,5384	0,5379	0,5374	0,5369	0,5364	0,5359	0,5354
jan/17	0,5349	0,5344	0,5339	0,5334	0,5329	0,5324	0,5319	0,5314	0,5309	0,5304	0,5299	0,5294	0,5289	0,5284	0,5279	0,5274	0,5269	0,5264	0,5259	0,5254	0,5249	0,5244	0,5239	0,5234	0,5229	0,5224	0,5219	0,5214	0,5209	0,5204	0,5199
fev/17	0,5194	0,5189	0,5184	0,5179	0,5174	0,5169	0,5164	0,5159	0,5154	0,5149	0,5144	0,5139	0,5134	0,5129	0,5124	0,5119	0,5114	0,5109	0,5104	0,5099	0,5094	0,5089	0,5084	0,5079	0,5074	0,5069	0,5064	0,5059
mar/17	0,5054	0,5049	0,5044	0,5039	0,5034	0,5029	0,5024	0,5019	0,5014	0,5009	0,5004	0,4999	0,4994	0,4989	0,4984	0,4979	0,4974	0,4969	0,4964	0,4959	0,4954	0,4949	0,4944	0,4939	0,4934	0,4929	0,4924	0,4919	0,4914	0,4909	0,4904
abr/17	0,4899	0,4894	0,4889	0,4884	0,4879	0,4874	0,4869	0,4864	0,4859	0,4854	0,4849	0,4844	0,4839	0,4834	0,4829	0,4824	0,4819	0,4814	0,4809	0,4804	0,4799	0,4794	0,4789	0,4784	0,4779	0,4774	0,4769	0,4764	0,4759	0,4754
mai/17	0,4749	0,4744	0,4739	0,4734	0,4729	0,4724	0,4719	0,4714	0,4709	0,4704	0,4699	0,4694	0,4689	0,4684	0,4679	0,4674	0,4669	0,4664	0,4659	0,4654	0,4649	0,4644	0,4639	0,4634	0,4629	0,4624	0,4619	0,4614	0,4609	0,4604	0,4599
jun/17	0,4594	0,4589	0,4584	0,4579	0,4574	0,4569	0,4564	0,4559	0,4554	0,4549	0,4544	0,4539	0,4534	0,4529	0,4524	0,4519	0,4514	0,4509	0,4504	0,4499	0,4494	0,4489	0,4484	0,4479	0,4474	0,4469	0,4464	0,4459	0,4454	0,4449
jul/17	0,4444	0,4439	0,4434	0,4429	0,4424	0,4419	0,4414	0,4409	0,4404	0,4399	0,4394	0,4389	0,4384	0,4379	0,4374	0,4369	0,4364	0,4359	0,4354	0,4349	0,4344	0,4339	0,4334	0,4329	0,4324	0,4319	0,4314	0,4309	0,4304	0,4299	0,4294
ago/17	0,4290	0,4286	0,4282	0,4278	0,4274	0,4270	0,4266	0,4262	0,4258	0,4254	0,4250	0,4246	0,4242	0,4238	0,4234	0,4230	0,4226	0,4222	0,4218	0,4214	0,4210	0,4206	0,4202	0,4198	0,4194	0,4190	0,4186	0,4182	0,4178	0,4174	0,4170
set/17	0,4166	0,4162	0,4158	0,4154	0,4150	0,4146	0,4142	0,4138	0,4134	0,4130	0,4126	0,4122	0,4118	0,4114	0,4110	0,4106	0,4102	0,4098	0,4094	0,4090	0,4086	0,4082	0,4078	0,4074	0,4070	0,4066	0,4062	0,4058	0,4054	0,4050
out/17	0,4046	0,4042	0,4038	0,4034	0,4030	0,4026	0,4022	0,4018	0,4014	0,4010	0,4006	0,4002	0,3998	0,3994	0,3990	0,3986	0,3982	0,3978	0,3974	0,3970	0,3966	0,3962	0,3958	0,3954	0,3950	0,3946	0,3942	0,3938	0,3934	0,3930	0,3926

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	–	–	–	–	–	–	–	–	–	–	0,3969	0,3915
2018	0,3857	0,3810	0,3757	0,3705	0,3653	0,3601	0,3547	0,3490	0,3443	0,3389	0,3340	0,3291
2019	0,3237	0,3188	0,3141	0,3089	0,3035	0,2988	0,2931	0,2881	0,2835	0,2787	0,2749	0,2712
2020	0,2674	0,2645	0,2611	0,2583	0,2559	0,2538	0,2519	0,2503	0,2487	0,2471	0,2456	0,2440
2021	0,2425	0,2412	0,2392	0,2371	0,2344	0,2313	0,2277	0,2234	0,2190	0,2141	0,2082	0,2005
2022	0,1932	0,1856	0,1763	0,1680	0,1577	0,1475	0,1372	0,1255	0,1148	0,1046	0,0944	0,0832
2023	0,0720	0,0628	0,0511	0,0419	0,0307	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.

COMUNICADO DICAR N° 050 / 2023 – SP

Divulga a tabela prática para cálculo dos juros de mora aplicáveis até 31.07.2023 para os débitos de ICMS.