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TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA

ITCMD / IPVA

COMUNICADO DICAR Nº 44, DE 1 DE JULHO DE 2025

(DOE 02-07-2025)

A Diretora de Arrecadação, Cobrança e Recuperação de Dívida, considerando o disposto no artigo 1º da Lei nº 10.175, de 30/12/1998, divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis aos débitos de ITCMD e IPVA, até 31 de julho de 2025, anexa a este comunicado.

Mês/Ano do VencimentoJaneiroFevereiroMarçoAbrilMaioJunhoJulhoAgostoSetembroOutubroNovembroDezembro
20260.0300%0.0200%0.0100%---------
20250.1667%0.1567%0.1467%0.1361%0.1247%0.1137%0.1009%0.0893%0.0771%0.0643%0.0538%0.0416%
20240.2868%0.2768%0.2668%0.2568%0.2468%0.2368%0.2268%0.2168%0.2068%0.1968%0.1868%0.1768%
20230.4125%0.4025%0.3908%0.3808%0.3696%0.3589%0.3482%0.3368%0.3268%0.3168%0.3068%0.2968%
20220.5385%0.5285%0.5185%0.5085%0.4982%0.4880%0.4777%0.4660%0.4553%0.4451%0.4349%0.4237%
20210.6585%0.6485%0.6385%0.6285%0.6185%0.6085%0.5985%0.5885%0.5785%0.5685%0.5585%0.5485%
20200.7785%0.7685%0.7585%0.7485%0.7385%0.7285%0.7185%0.7085%0.6985%0.6885%0.6785%0.6685%
20190.8985%0.8885%0.8785%0.8685%0.8585%0.8485%0.8385%0.8285%0.8185%0.8085%0.7985%0.7885%
20181.0185%1.0085%0.9985%0.9885%0.9785%0.9685%0.9585%0.9485%0.9385%0.9285%0.9185%0.9085%
20171.1390%1.1290%1.1185%1.1085%1.0985%1.0885%1.0785%1.0685%1.0585%1.0485%1.0385%1.0285%
20161.2713%1.2613%1.2497%1.2391%1.2280%1.2164%1.2053%1.1931%1.1820%1.1715%1.1611%1.1499%
20151.4003%1.3903%1.3799%1.3699%1.3599%1.3492%1.3374%1.3263%1.3152%1.3041%1.2935%1.2819%
20141.5203%1.5103%1.5003%1.4903%1.4803%1.4703%1.4603%1.4503%1.4403%1.4303%1.4203%1.4103%
20131.6403%1.6303%1.6203%1.6103%1.6003%1.5903%1.5803%1.5703%1.5603%1.5503%1.5403%1.5303%
20121.7603%1.7503%1.7403%1.7303%1.7203%1.7103%1.7003%1.6903%1.6803%1.6703%1.6603%1.6503%
20111.8810%1.8710%1.8610%1.8510%1.8410%1.8310%1.8210%1.8103%1.8003%1.7903%1.7803%1.7703%
20102.0010%1.9910%1.9810%1.9710%1.9610%1.9510%1.9410%1.9310%1.9210%1.9110%1.9010%1.8910%
20092.1210%2.1110%2.1010%2.0910%2.0810%2.0710%2.0610%2.0510%2.0410%2.0310%2.0210%2.0110%
20082.2466%2.2366%2.2266%2.2166%2.2066%2.1966%2.1859%2.1757%2.1647%2.1529%2.1427%2.1315%
20072.3674%2.3574%2.3469%2.3369%2.3266%2.3166%2.3066%2.2966%2.2866%2.2766%2.2666%2.2566%
20062.4953%2.4938%2.4796%2.4688%2.4560%2.4442%2.4325%2.4199%2.4093%2.3984%2.3882%2.3782%

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

ESTA TABELA NÃO SE APLICA AO ICMS

OS VALORES DAS TAXAS DE JUROS UTILIZADOS NA ELABORAÇÃO DESTA TABELA PRÁTICA, SÃO OS ABAIXO INDICADOS:

Mês/Ano do VencimentoJaneiroFevereiroMarçoAbrilMaioJunhoJulhoAgostoSetembroOutubroNovembroDezembro
20260.0116%0.0100%0.0100%---------
20250.0101%0.0100%0.0100%0.0106%0.0114%0.0110%0.0128%0.0116%0.0122%0.0128%0.0105%0.0122%
20240.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20230.0112%0.0100%0.0117%0.0100%0.0112%0.0107%0.0107%0.0114%0.0100%0.0100%0.0100%0.0100%
20220.0100%0.0100%0.0100%0.0100%0.0103%0.0102%0.0103%0.0117%0.0107%0.0102%0.0102%0.0112%
20210.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20200.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20190.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20180.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20170.0109%0.0100%0.0105%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20160.0106%0.0100%0.0116%0.0106%0.0111%0.0116%0.0111%0.0122%0.0111%0.0105%0.0104%0.0112%
20150.0100%0.0100%0.0104%0.0100%0.0100%0.0107%0.0118%0.0111%0.0111%0.0111%0.0106%0.0116%
20140.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20130.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20120.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20110.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0107%0.0100%0.0100%0.0100%0.0100%
20100.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20090.0105%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20080.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0107%0.0102%0.0110%0.0118%0.0102%0.0112%
20070.0108%0.0100%0.0105%0.0100%0.0103%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%0.0100%
20060.0143%0.0115%0.0142%0.0108%0.0128%0.0118%0.0117%0.0126%0.0106%0.0109%0.0102%0.0100%
FONTE: Secretaria da Fazenda do Governo do Estado de São Paulo
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