TABELA PRÁTICA
DISPOSIÇÕES

COMUNICADO DICAR N° 26, de 03.04.2023
(DOE de 04.04.2023)

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 28-04-2023 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 28/04/2023, ANEXA AO COMUNICADO DICAR-26/23

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

3,9517

3,8199

3,5969

3,4369

3,2735

3,0925

2,8879

2,7354

2,5593

2,4214

2,3006

2,1750

FEVEREIRO

3,9417

3,7961

3,5824

3,4267

3,2610

3,0742

2,8771

2,7232

2,5478

2,4114

2,2906

2,1650

MARÇO

3,9317

3,7628

3,5679

3,4141

3,2473

3,0564

2,8633

2,7079

2,5336

2,4009

2,2806

2,1550

ABRIL

3,9217

3,7393

3,5549

3,4022

3,2325

3,0377

2,8515

2,6938

2,5228

2,3909

2,2706

2,1450

MAIO

3,9117

3,7191

3,5400

3,3888

3,2184

3,0180

2,8392

2,6788

2,5100

2,3806

2,2606

2,1350

JUNHO

3,9017

3,7024

3,5261

3,3761

3,2051

2,9994

2,8269

2,6629

2,4982

2,3706

2,2506

2,1250

JULHO

3,8917

3,6858

3,5130

3,3611

3,1897

2,9786

2,8140

2,6478

2,4865

2,3606

2,2399

2,1150

AGOSTO

3,8817

3,6701

3,4989

3,3451

3,1753

2,9609

2,8011

2,6312

2,4739

2,3506

2,2297

2,1050

SETEMBRO

3,8717

3,6552

3,4867

3,3319

3,1615

2,9441

2,7886

2,6162

2,4633

2,3406

2,2187

2,0950

OUTUBRO

3,8617

3,6414

3,4738

3,3166

3,1450

2,9277

2,7765

2,6021

2,4524

2,3306

2,2069

2,0850

NOVEMBRO

3,8517

3,6275

3,4616

3,3027

3,1296

2,9143

2,7640

2,5883

2,4422

2,3206

2,1967

2,0750

DEZEMBRO

3,8417

3,6115

3,4496

3,2888

3,1122

2,9006

2,7492

2,5736

2,4322

2,3106

2,1855

2,0650

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

2,0550

2,0537

2,0524

feriado

sáb.

dom.

2,0472

2,0459

2,0446

feriado

jan/10

feriado

sáb.

dom.

2,0381

2,0368

2,0355

2,0342

2,0329

sáb.

dom.

2,0299

2,0289

2,0279

2,0269

2,0259

sáb.

dom.

2,0229

2,0219

2,0209

2,0199

2,0189

sáb.

dom.

2,0159

2,0149

2,0139

2,0129

2,0119

sáb.

dom.

fev/10

2,0089

2,0079

2,0069

2,0059

2,0049

sáb.

dom.

2,0019

2,0009

1,9999

1,9989

1,9979

sáb.

dom.

feriado

feriado

1,9929

1,9919

1,9909

sáb.

dom.

1,9879

1,9869

1,9859

1,9849

1,9839

sáb.

dom.

mar/10

1,9809

1,9799

1,9789

1,9779

1,9769

sáb.

dom.

1,9739

1,9729

1,9719

1,9709

1,9699

sáb.

dom.

1,9669

1,9659

1,9649

1,9639

1,9629

sáb.

dom.

1,9599

1,9589

1,9579

1,9569

1,9559

sáb.

dom.

1,9529

1,9519

1,9509

abr/10

1,9499

feriado

sáb.

dom.

1,9459

1,9449

1,9439

1,9429

1,9419

sáb.

dom.

1,9389

1,9379

1,9369

1,9359

1,9349

sáb.

dom.

1,9319

1,9309

feriado

1,9289

1,9279

sáb.

dom.

1,9249

1,9239

1,9229

1,9219

1,9209

mai/10

feriado

dom.

1,9179

1,9169

1,9159

1,9149

1,9139

sáb.

dom.

1,9109

1,9099

1,9089

1,9079

1,9069

sáb.

dom.

1,9039

1,9029

1,9019

1,9009

1,8999

sáb.

dom.

1,8969

1,8959

1,8949

1,8939

1,8929

sáb.

dom.

1,8899

jun/10

1,8889

1,8879

feriado

1,8859

sáb.

dom.

1,8829

1,8819

1,8809

1,8799

1,8789

sáb.

dom.

1,8759

1,8749

1,8739

1,8729

1,8719

sáb.

dom.

1,8689

1,8679

1,8669

1,8659

1,8649

sáb.

dom.

1,8619

1,8609

1,8599

jul/10

1,8589

1,8579

sáb.

dom.

1,8549

1,8539

1,8529

1,8519

feriado

sáb.

dom.

1,8479

1,8469

1,8459

1,8449

1,8439

sáb.

dom.

1,8409

1,8399

1,8389

1,8379

1,8369

sáb.

dom.

1,8339

1,8329

1,8319

1,8309

1,8299

sáb.

ago/10

dom.

1,8269

1,8259

1,8249

1,8239

1,8229

sáb.

dom.

1,8199

1,8189

1,8179

1,8169

1,8159

sáb.

dom.

1,8129

1,8119

1,8109

1,8099

1,8089

sáb.

dom.

1,8059

1,8049

1,8039

1,8029

1,8019

sáb.

dom.

1,7989

1,7979

set/10

1,7969

1,7959

1,7949

sáb.

dom.

1,7919

feriado

1,7899

1,7889

1,7879

sáb.

dom.

1,7849

1,7839

1,7829

1,7819

1,7809

sáb.

dom.

1,7779

1,7769

1,7759

1,7749

1,7739

sáb.

dom.

1,7709

1,7699

1,7689

1,7679

out/10

1,7669

sáb.

dom.

1,7639

1,7629

1,7619

1,7609

1,7599

sáb.

dom.

1,7569

feriado

1,7549

1,7539

1,7529

sáb.

dom.

1,7499

1,7489

1,7479

1,7469

1,7459

sáb.

dom.

1,7429

1,7419

1,7409

1,7399

1,7389

sáb.

dom.

nov/10

1,7359

feriado

1,7339

1,7329

1,7319

sáb.

dom.

1,7289

1,7279

1,7269

1,7259

1,7249

sáb.

dom.

feriado

1,7209

1,7199

1,7189

1,7179

sáb.

dom.

1,7149

1,7139

1,7129

1,7119

1,7109

sáb.

dom.

1,7079

1,7069

dez/10

1,7059

1,7049

1,7039

sáb.

dom.

1,7009

1,6999

1,6989

1,6979

1,6969

sáb.

dom.

1,6939

1,6929

1,6919

1,6909

1,6899

sáb.

dom.

1,6869

1,6859

1,6849

1,6839

1,6829

feriado

dom.

1,6799

1,6789

1,6779

1,6769

feriado

jan/11

feriado

dom.

1,6729

1,6719

1,6709

1,6699

1,6689

sáb.

dom.

1,6659

1,6649

1,6639

1,6629

1,6619

sáb.

dom.

1,6589

1,6579

1,6569

1,6559

1,6549

sáb.

dom.

1,6519

1,6509

1,6499

1,6489

1,6479

sáb.

dom.

1,6449

fev/11

1,6439

1,6429

1,6419

1,6409

sáb.

dom.

1,6379

1,6369

1,6359

1,6349

1,6339

sáb.

dom.

1,6309

1,6299

1,6289

1,6279

1,6269

sáb.

dom.

1,6239

1,6229

1,6219

1,6209

1,6199

sáb.

dom.

1,6169

mar/11

1,6159

1,6149

1,6139

1,6129

sáb.

dom.

feriado

feriado

1,6079

1,6069

1,6059

sáb.

dom.

1,6029

1,6019

1,6009

1,5999

1,5989

sáb.

dom.

1,5959

1,5949

1,5939

1,5929

1,5919

sáb.

dom.

1,5889

1,5879

1,5869

1,5859

abr/11

1,5849

sáb.

dom.

1,5819

1,5809

1,5799

1,5789

1,5779

sáb.

dom.

1,5749

1,5739

1,5729

1,5719

1,5709

sáb.

dom.

1,5679

1,5669

1,5659

feriado

feriado

sáb.

dom.

1,5609

1,5599

1,5589

1,5579

1,5569

sáb.

mai/11

feriado

1,5537

1,5526

1,5515

1,5504

1,5493

sáb.

dom.

1,5460

1,5449

1,5438

1,5427

1,5416

sáb.

dom.

1,5383

1,5372

1,5361

1,5350

1,5339

sáb.

dom.

1,5306

1,5295

1,5284

1,5273

1,5262

sáb.

dom.

1,5229

1,5218

jun/11

1,5207

1,5196

1,5185

sáb.

dom.

1,5152

1,5141

1,5130

1,5119

1,5108

sáb.

dom.

1,5075

1,5064

1,5053

1,5042

1,5031

sáb.

dom.

1,4998

1,4987

1,4976

feriado

1,4954

sáb.

dom.

1,4921

1,4910

1,4899

1,4888

jul/11

1,4877

sáb.

dom.

1,4844

1,4833

1,4822

1,4811

1,4800

feriado

dom.

1,4767

1,4756

1,4745

1,4734

1,4723

sáb.

dom.

1,4690

1,4679

1,4668

1,4657

1,4646

sáb.

dom.

1,4613

1,4602

1,4591

1,4580

1,4569

sáb.

dom.

ago/11

1,4537

1,4527

1,4517

1,4507

1,4497

sáb.

dom.

1,4467

1,4457

1,4447

1,4437

1,4427

sáb.

dom.

1,4397

1,4387

1,4377

1,4367

1,4357

sáb.

dom.

1,4327

1,4317

1,4307

1,4297

1,4287

sáb.

dom.

1,4257

1,4247

1,4237

set/11

1,4227

1,4217

sáb.

dom.

1,4187

1,4177

feriado

1,4157

1,4147

sáb.

dom.

1,4117

1,4107

1,4097

1,4087

1,4077

sáb.

dom.

1,4047

1,4037

1,4027

1,4017

1,4007

sáb.

dom.

1,3977

1,3967

1,3957

1,3947

1,3937

out/11

sáb.

dom.

1,3907

1,3897

1,3887

1,3877

1,3867

sáb.

dom.

1,3837

1,3827

feriado

1,3807

1,3797

sáb.

dom.

1,3767

1,3757

1,3747

1,3737

1,3727

sáb.

dom.

1,3697

1,3687

1,3677

1,3667

1,3657

sáb.

dom.

nov/11

1,3617

feriado

1,3597

1,3587

sáb.

dom.

1,3557

1,3547

1,3537

1,3527

1,3517

sáb.

dom.

1,3487

feriado

1,3467

1,3457

1,3447

sáb.

dom.

1,3417

1,3407

1,3397

1,3387

1,3377

sáb.

dom.

1,3347

1,3337

1,3327

dez/11

1,3317

1,3307

sáb.

dom.

1,3277

1,3267

1,3257

1,3247

1,3237

sáb.

dom.

1,3207

1,3197

1,3187

1,3177

1,3167

sáb.

dom.

1,3137

1,3127

1,3117

1,3107

1,3097

sáb.

feriado

1,3067

1,3057

1,3047

1,3037

feriado

jan/12

feriado

1,2997

1,2987

1,2977

1,2967

1,2957

sáb.

dom.

1,2927

1,2917

1,2907

1,2897

1,2887

sáb.

dom.

1,2857

1,2847

1,2837

1,2827

1,2817

sáb.

dom.

1,2787

1,2777

1,2767

1,2757

1,2747

sáb.

dom.

1,2717

fev/12

1,2697

1,2687

1,2677

sáb.

dom.

1,2647

1,2637

1,2627

1,2617

1,2607

sáb.

dom.

1,2577

1,2567

1,2557

1,2547

1,2537

sáb.

dom.

feriado

feriado

1,2487

1,2477

1,2467

sáb.

dom.

1,2437

1,2427

1,2417

mar/12

1,2408

1,2399

sáb.

dom.

1,2372

1,2363

1,2354

1,2345

1,2336

sáb.

dom.

1,2309

1,2300

1,2291

1,2282

1,2273

sáb.

dom.

1,2246

1,2237

1,2228

1,2219

1,2210

sáb.

dom.

1,2183

1,2174

1,2165

1,2156

1,2147

abr/12

dom.

1,2118

1,2108

1,2098

1,2088

feriado

sáb.

dom.

1,2048

1,2038

1,2028

1,2018

1,2008

sáb.

dom.

1,1978

1,1968

1,1958

1,1948

1,1938

feriado

dom.

1,1908

1,1898

1,1888

1,1878

1,1868

sáb.

dom.

1,1838

mai/12

feriado

1,1830

1,1826

1,1822

sáb.

dom.

1,1810

1,1806

1,1802

1,1798

1,1794

sáb.

dom.

1,1782

1,1778

1,1774

1,1770

1,1766

sáb.

dom.

1,1754

1,1750

1,1746

1,1742

1,1738

sáb.

dom.

1,1726

1,1722

1,1718

1,1714

jun/12

1,1711

sáb.

dom.

1,1702

1,1699

1,1696

feriado

1,1690

sáb.

dom.

1,1681

1,1678

1,1675

1,1672

1,1669

sáb.

dom.

1,1660

1,1657

1,1654

1,1651

1,1648

sáb.

dom.

1,1639

1,1636

1,1633

1,1630

1,1627

sáb.

jul/12

dom.

1,1618

1,1615

1,1612

1,1609

1,1606

sáb.

dom.

feriado

1,1594

1,1591

1,1588

1,1585

sáb.

dom.

1,1576

1,1573

1,1570

1,1567

1,1564

sáb.

dom.

1,1555

1,1552

1,1549

1,1546

1,1543

sáb.

dom.

1,1534

1,1531

ago/12

1,1528

1,1525

1,1522

sáb.

dom.

1,1513

1,1510

1,1507

1,1504

1,1501

sáb.

dom.

1,1492

1,1489

1,1486

1,1483

1,1480

sáb.

dom.

1,1471

1,1468

1,1465

1,1462

1,1459

sáb.

dom.

1,1450

1,1447

1,1444

1,1441

1,1438

set/12

sáb.

dom.

1,1429

1,1426

1,1423

1,1420

feriado

sáb.

dom.

1,1408

1,1405

1,1402

1,1399

1,1396

sáb.

dom.

1,1387

1,1384

1,1381

1,1378

1,1375

sáb.

dom.

1,1366

1,1363

1,1360

1,1357

1,1354

sáb.

dom.

out/12

1,1345

1,1342

1,1339

1,1336

1,1333

sáb.

dom.

1,1324

1,1321

1,1318

1,1315

feriado

sáb.

dom.

1,1303

1,1300

1,1297

1,1294

1,1291

sáb.

dom.

1,1282

1,1279

1,1276

1,1273

1,1270

sáb.

dom.

1,1261

1,1258

1,1255

nov/12

1,1252

feriado

sáb.

dom.

1,1240

1,1237

1,1234

1,1231

1,1228

sáb.

dom.

1,1219

1,1216

1,1213

feriado

1,1207

sáb.

dom.

1,1198

1,1195

1,1192

1,1189

1,1186

sáb.

dom.

1,1177

1,1174

1,1171

1,1168

1,1165

dez/12

sáb.

dom.

1,1156

1,1153

1,1150

1,1147

1,1144

sáb.

dom.

1,1135

1,1132

1,1129

1,1126

1,1123

sáb.

dom.

1,1114

1,1111

1,1108

1,1105

1,1102

sáb.

dom.

1,1093

feriado

1,1087

1,1084

1,1081

sáb.

dom.

feriado

jan/13

feriado

1,1066

1,1063

1,1060

sáb.

dom.

1,1051

1,1048

1,1045

1,1042

1,1039

sáb.

dom.

1,1030

1,1027

1,1024

1,1021

1,1018

sáb.

dom.

1,1009

1,1006

1,1003

1,1000

1,0997

sáb.

dom.

1,0988

1,0985

1,0982

1,0979

fev/13

1,0976

sáb.

dom.

1,0967

1,0964

1,0961

1,0958

1,0955

sáb.

dom.

feriado

feriado

1,0940

1,0937

1,0934

sáb.

dom.

1,0925

1,0922

1,0919

1,0916

1,0913

sáb.

dom.

1,0904

1,0901

1,0898

1,0895

mar/13

1,0892

sáb.

dom.

1,0883

1,0880

1,0877

1,0874

1,0871

sáb.

dom.

1,0862

1,0859

1,0856

1,0853

1,0850

sáb.

dom.

1,0841

1,0838

1,0835

1,0832

1,0829

sáb.

dom.

1,0820

1,0817

1,0814

1,0811

feriado

sáb.

dom.

abr/13

1,0799

1,0796

1,0793

1,0790

1,0787

sáb.

dom.

1,0778

1,0775

1,0772

1,0769

1,0766

sáb.

dom.

1,0757

1,0754

1,0751

1,0748

1,0745

sáb.

feriado

1,0736

1,0733

1,0730

1,0727

1,0724

sáb.

dom.

1,0715

1,0712

mai/13

feriado

1,0706

1,0703

sáb.

dom.

1,0694

1,0691

1,0688

1,0685

1,0682

sáb.

dom.

1,0673

1,0670

1,0667

1,0664

1,0661

sáb.

dom.

1,0652

1,0649

1,0646

1,0643

1,0640

sáb.

dom.

1,0631

1,0628

1,0625

feriado

1,0619

jun/13

sáb.

dom.

1,0610

1,0607

1,0604

1,0601

1,0598

sáb.

dom.

1,0589

1,0586

1,0583

1,0580

1,0577

sáb.

dom.

1,0568

1,0565

1,0562

1,0559

1,0556

sáb.

dom.

1,0547

1,0544

1,0541

1,0538

1,0535

sáb.

dom.

jul/13

1,0526

1,0523

1,0520

1,0517

1,0514

sáb.

dom.

1,0505

feriado

1,0499

1,0496

1,0493

sáb.

dom.

1,0484

1,0481

1,0478

1,0475

1,0472

sáb.

dom.

1,0463

1,0460

1,0457

1,0454

1,0451

sáb.

dom.

1,0442

1,0439

1,0436

ago/13

1,0433

1,0430

sáb.

dom.

1,0421

1,0418

1,0415

1,0412

1,0409

sáb.

dom.

1,0400

1,0397

1,0394

1,0391

1,0388

sáb.

dom.

1,0379

1,0376

1,0373

1,0370

1,0367

sáb.

dom.

1,0358

1,0355

1,0352

1,0349

1,0346

sáb.

set/13

dom.

1,0337

1,0334

1,0331

1,0328

1,0325

sáb.

dom.

1,0316

1,0313

1,0310

1,0307

1,0304

sáb.

dom.

1,0295

1,0292

1,0289

1,0286

1,0283

sáb.

dom.

1,0274

1,0271

1,0268

1,0265

1,0262

sáb.

dom.

1,0253

out/13

1,0250

1,0247

1,0244

1,0241

sáb.

dom.

1,0232

1,0229

1,0226

1,0223

1,0220

sáb.

dom.

1,0211

1,0208

1,0205

1,0202

1,0199

sáb.

dom.

1,0190

1,0187

1,0184

1,0181

1,0178

sáb.

dom.

1,0169

1,0166

1,0163

1,0160

nov/13

1,0157

feriado

dom.

1,0148

1,0145

1,0142

1,0139

1,0136

sáb.

dom.

1,0127

1,0124

1,0121

1,0118

feriado

sáb.

dom.

1,0106

1,0103

1,0100

1,0097

1,0094

sáb.

dom.

1,0085

1,0082

1,0079

1,0076

1,0073

sáb.

dez/13

dom.

1,0064

1,0061

1,0058

1,0055

1,0052

sáb.

dom.

1,0043

1,0040

1,0037

1,0034

1,0031

sáb.

dom.

1,0022

1,0019

1,0016

1,0013

1,0010

sáb.

dom.

1,0001

0,9998

feriado

0,9992

0,9989

sáb.

dom.

0,9980

feriado

jan/14

feriado

0,9969

0,9965

sáb.

dom.

0,9953

0,9949

0,9945

0,9941

0,9937

sáb.

dom.

0,9925

0,9921

0,9917

0,9913

0,9909

sáb.

dom.

0,9897

0,9893

0,9889

0,9885

0,9881

sáb.

dom.

0,9869

0,9865

0,9861

0,9857

0,9853

fev/14

sáb.

dom.

0,9841

0,9837

0,9833

0,9829

0,9825

sáb.

dom.

0,9813

0,9809

0,9805

0,9801

0,9797

sáb.

dom.

0,9785

0,9781

0,9777

0,9773

0,9769

sáb.

dom.

0,9757

0,9753

0,9749

0,9745

0,9741

mar/14

sáb.

dom.

feriado

feriado

0,9721

0,9717

0,9713

sáb.

dom.

0,9701

0,9697

0,9693

0,9689

0,9685

sáb.

dom.

0,9673

0,9669

0,9665

0,9661

0,9657

sáb.

dom.

0,9645

0,9641

0,9637

0,9633

0,9629

sáb.

dom.

0,9617

abr/14

0,9613

0,9609

0,9605

0,9601

sáb.

dom.

0,9589

0,9585

0,9581

0,9577

0,9573

sáb.

dom.

0,9561

0,9557

0,9553

0,9549

feriado

sáb.

dom.

feriado

0,9529

0,9525

0,9521

0,9517

sáb.

dom.

0,9505

0,9501

0,9497

mai/14

feriado

0,9489

sáb.

dom.

0,9477

0,9473

0,9469

0,9465

0,9461

sáb.

dom.

0,9449

0,9445

0,9441

0,9437

0,9433

sáb.

dom.

0,9421

0,9417

0,9413

0,9409

0,9405

sáb.

dom.

0,9393

0,9389

0,9385

0,9381

0,9377

sáb.

jun/14

dom.

0,9365

0,9361

0,9357

0,9353

0,9349

sáb.

dom.

0,9337

0,9333

0,9329

0,9325

0,9321

sáb.

dom.

0,9309

0,9305

0,9301

feriado

0,9293

sáb.

dom.

0,9281

0,9277

0,9273

0,9269

0,9265

sáb.

dom.

0,9253

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

-

-

-

-

-

-

-

-

-

-

0,3658

0,3604

2018

0,3546

0,3499

0,3446

0,3394

0,3342

0,3290

0,3236

0,3179

0,3132

0,3078

0,3029

0,2980

2019

0,2926

0,2877

0,2830

0,2778

0,2724

0,2677

0,2620

0,2570

0,2524

0,2476

0,2438

0,2401

2020

0,2363

0,2334

0,2300

0,2272

0,2248

0,2227

0,2208

0,2192

0,2176

0,2160

0,2145

0,2129

2021

0,2114

0,2101

0,2081

0,2060

0,2033

0,2002

0,1966

0,1923

0,1879

0,1830

0,1771

0,1694

2022

0,1621

0,1545

0,1452

0,1369

0,1266

0,1164

0,1061

0,0944

0,0837

0,0735

0,0633

0,0521

2023

0,0409

0,0317

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 0,010