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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
20260.0200%0.0100%----------
20250.1567%0.1467%0.1367%0.1261%0.1147%0.1037%0.0909%0.0793%0.0671%0.0543%0.0438%0.0316%
20240.2768%0.2668%0.2568%0.2468%0.2368%0.2268%0.2168%0.2068%0.1968%0.1868%0.1768%0.1668%
20230.4025%0.3925%0.3808%0.3708%0.3596%0.3489%0.3382%0.3268%0.3168%0.3068%0.2968%0.2868%
20220.5285%0.5185%0.5085%0.4985%0.4882%0.4780%0.4677%0.4560%0.4453%0.4351%0.4249%0.4137%
20210.6485%0.6385%0.6285%0.6185%0.6085%0.5985%0.5885%0.5785%0.5685%0.5585%0.5485%0.5385%
20200.7685%0.7585%0.7485%0.7385%0.7285%0.7185%0.7085%0.6985%0.6885%0.6785%0.6685%0.6585%
20190.8885%0.8785%0.8685%0.8585%0.8485%0.8385%0.8285%0.8185%0.8085%0.7985%0.7885%0.7785%
20181.0085%0.9985%0.9885%0.9785%0.9685%0.9585%0.9485%0.9385%0.9285%0.9185%0.9085%0.8985%
20171.1290%1.1190%1.1085%1.0985%1.0885%1.0785%1.0685%1.0585%1.0485%1.0385%1.0285%1.0185%
20161.2613%1.2513%1.2397%1.2291%1.2180%1.2064%1.1953%1.1831%1.1720%1.1615%1.1511%1.1399%
20151.3903%1.3803%1.3699%1.3599%1.3499%1.3392%1.3274%1.3163%1.3052%1.2941%1.2835%1.2719%
20141.5103%1.5003%1.4903%1.4803%1.4703%1.4603%1.4503%1.4403%1.4303%1.4203%1.4103%1.4003%
20131.6303%1.6203%1.6103%1.6003%1.5903%1.5803%1.5703%1.5603%1.5503%1.5403%1.5303%1.5203%
20121.7503%1.7403%1.7303%1.7203%1.7103%1.7003%1.6903%1.6803%1.6703%1.6603%1.6503%1.6403%
20111.8710%1.8610%1.8510%1.8410%1.8310%1.8210%1.8110%1.8003%1.7903%1.7803%1.7703%1.7603%
20101.9910%1.9810%1.9710%1.9610%1.9510%1.9410%1.9310%1.9210%1.9110%1.9010%1.8910%1.8810%
20092.1110%2.1010%2.0910%2.0810%2.0710%2.0610%2.0510%2.0410%2.0310%2.0210%2.0110%2.0010%
20082.2366%2.2266%2.2166%2.2066%2.1966%2.1866%2.1759%2.1657%2.1547%2.1429%2.1327%2.1215%
20072.3574%2.3474%2.3369%2.3269%2.3166%2.3066%2.2966%2.2866%2.2766%2.2666%2.2566%2.2466%
20062.4953%2.4838%2.4696%2.4588%2.4460%2.4342%2.4225%2.4099%2.3993%2.3884%2.3782%2.3682%

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%----------
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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