Repetição de Indébito Tributário

Tabela válida para: 08/2026

Ano/mês Jan. Fev. Mar. Abr. Mai. Jun. Jul. Ago. Set. Out. Nov. Dez.
2026 8,87% 7,71% 6,71% 5,50% 4,41% 3,34% 2,22% 1,00% × × × ×
2025 22,34% 21,33% 20,34% 19,38% 18,32% 17,18% 16,08% 14,80% 13,64% 12,42% 11,14% 10,09%
2024 32,72% 31,75% 30,95% 30,12% 29,23% 28,40% 27,61% 26,70% 25,83% 24,99% 24,06% 23,27%
2023 45,03% 43,91% 42,99% 41,82% 40,90% 39,78% 38,71% 37,64% 36,50% 35,53% 34,53% 33,61%
2022 56,76% 56,03% 55,27% 54,34% 53,51% 52,48% 51,46% 50,43% 49,26% 48,19% 47,17% 46,15%
2021 61,11% 60,96% 60,83% 60,63% 60,42% 60,15% 59,84% 59,48% 59,05% 58,61% 58,12% 57,53%
2020 63,83% 63,45% 63,16% 62,82% 62,54% 62,30% 62,09% 61,90% 61,74% 61,58% 61,42% 61,27%
Ano/mês Jan. Fev. Mar. Abr. Mai. Jun. Jul. Ago. Set. Out. Nov. Dez.
2019 69,62% 69,08% 68,59% 68,12% 67,60% 67,06% 66,59% 66,02% 65,52% 65,06% 64,58% 64,20%
2018 75,86% 75,28% 74,81% 74,28% 73,76% 73,24% 72,72% 72,18% 71,61% 71,14% 70,60% 70,11%
2017 85,39% 84,30% 83,43% 82,38% 81,59% 80,66% 79,85% 79,05% 78,25% 77,61% 76,97% 76,40%
2016 98,59% 97,53% 96,53% 95,37% 94,31% 93,20% 92,04% 90,93% 89,71% 88,60% 87,55% 86,51%
2015 111,13% 110,19% 109,37% 108,33% 107,38% 106,39% 105,32% 104,14% 103,03% 101,92% 100,81% 99,75%
2014 121,53% 120,68% 119,89% 119,12% 118,30% 117,43% 116,61% 115,66% 114,79% 113,88% 112,93% 112,09%
2013 129,45% 128,85% 128,36% 127,81% 127,20% 126,60% 125,99% 125,27% 124,56% 123,85% 123,04% 122,32%
2012 137,62% 136,73% 135,98% 135,16% 134,45% 133,71% 133,07% 132,39% 131,70% 131,16% 130,55% 130,00%
2011 148,66% 147,80% 146,96% 146,04% 145,20% 144,21% 143,25% 142,28% 141,21% 140,27% 139,39% 138,53%
2010 158,03% 157,37% 156,78% 156,02% 155,35% 154,60% 153,81% 152,95% 152,06% 151,21% 150,40% 149,59%
Ano/mês Jan. Fev. Mar. Abr. Mai. Jun. Jul. Ago. Set. Out. Nov. Dez.
2009 167,53% 166,48% 165,62% 164,65% 163,81% 163,04% 162,28% 161,49% 160,80% 160,11% 159,42% 158,76%
2008 179,35% 178,42% 177,62% 176,78% 175,88% 175,00% 174,04% 172,97% 171,95% 170,85% 169,67% 168,65%
2007 190,60% 189,52% 188,65% 187,60% 186,66% 185,63% 184,72% 183,75% 182,76% 181,96% 181,03% 180,19%
2006 204,73% 203,30% 202,15% 200,73% 199,65% 198,37% 197,19% 196,02% 194,76% 193,70% 192,61% 191,59%
2005 222,29% 220,91% 219,69% 218,16% 216,75% 215,25% 213,66% 212,15% 210,49% 208,99% 207,58% 206,20%
2004 237,43% 236,16% 235,08% 233,70% 232,52% 231,29% 230,06% 228,77% 227,48% 226,23% 225,02% 223,77%
2003 258,59% 256,62% 254,79% 253,01% 251,14% 249,17% 247,31% 245,23% 243,46% 241,78% 240,14% 238,80%
2002 276,25% 274,72% 273,47% 272,10% 270,62% 269,21% 267,88% 266,34% 264,90% 263,52% 261,87% 260,33%
2001 292,33% 291,06% 290,04% 288,78% 287,59% 286,25% 284,98% 283,48% 281,88% 280,56% 279,03% 277,64%
2000 308,52% 307,06% 305,61% 304,16% 302,86% 301,37% 299,98% 298,67% 297,26% 296,04% 294,75% 293,53%
Ano/mês Jan. Fev. Mar. Abr. Mai. Jun. Jul. Ago. Set. Out. Nov. Dez.
1999 331,54% 329,36% 326,98% 323,65% 321,30% 319,28% 317,61% 315,95% 314,38% 312,89% 311,51% 310,12%
1998 357,12% 354,45% 352,32% 350,12% 348,41% 346,78% 345,18% 343,48% 342,00% 339,51% 336,57% 333,94%
1997 379,47% 377,74% 376,07% 374,43% 372,77% 371,19% 369,58% 367,98% 366,39% 364,80% 363,13% 360,09%
1996 403,94% 401,36% 399,01% 396,79% 394,72% 392,71% 390,73% 388,80% 386,83% 384,93% 383,07% 381,27%

Observações:

1) Indexadores
  •  ORTN de 10/1964 a 02/1986
  • ORTN/OTN (CONEXAO) de 02/1986 a 03/1986
  • OTN (6,17019) de 03/1986 a 01/1989
  • IPC (IBGE) de 01/1989 a 02/1989
  • BTN de 03/1989 a 03/1990
  • IPC (IBGE) de 03/1990 a 02/1991
  • INPC de 03/1991 a 11/1991
  • IPCA (série especial) em 12/1991
  • UFIR de 01/1992 a 01/1996
  • SELIC de 01/1996 a 09/2024
 

2) Fórmula de atualização: Valor em moeda da época X coeficiente de mês/ano. Após esta atualização, incluir a respectiva taxa SELIC.

Ex1: Atualizar o seguinte valor - 10/1964 Cr$ 10.000,00

A) Valor em moeda da época: 10.000,00
B) Coeficiente do mês/ano: 0,0015428833
C) Subtotal = A x B: 15,43
D) Taxa SELIC: 379,11%
E) Valor atualizado em REAL (R$) = C x (D/100+1): 73,88
   
3) As parcelas com competência a partir de 01/1996 devem ser atualizadas com base no total da SELIC do mês seguinte à respectiva parcela.