A common question among those starting to invest is whether the (CBD) has an incidence of (GO). The answer is yes and understanding how this taxation works is essential to avoid surprises at the time of redemption. The CDB is a well-known fixed income investment in which the investor lends money to the bank in exchange for a return, which can be pre-fixed, post-fixed or hybrid.
Income Tax falls on income and the rate follows a regressive table in which, the longer the money is invested, the lower the tax percentage. This makes the term an important factor in the net profitability of the investment.
The Income Tax rates for CDB are:
- 22.5%: applications of up to 180 days
- 20%: from 181 to 360 days
- 17.5%: from 361 to 720 days
- 15%: over 720 days
This model encourages the investor to keep the money invested for longer, reducing the impact of taxes on gains.
How to calculate the IR of a CDB
Income Tax is calculated on the value of the investment profit. The calculation is simple: first, you need to find out the gross income and then apply the rate corresponding to the term.:
- Calculate the final gross value of the investment
- Subtract the initial value to find the profit
- Apply the IR rate on this profit
- Subtract tax to arrive at net income
Is CBD exempt from Income Tax?
No. All CDBs are subject to taxation. However, there are and can be considered in the comparison:
These alternatives offer net income without IR discount, which can be advantageous depending on the investor’s scenario and objectives.
The advantages of investing in CBD
Even with the incidence of tax, the CDB remains an attractive option. Among the main reasons are:
- Profitability generally higher than savings
- Return predictability
- Protection of the Credit Guarantee Fund (FGC)
- Possibility to start with low values
Platforms like they allow you to invest in CDBs with practicality, simulate income and start with affordable values, making this type of application one of the most common entry points for those who want to make their money pay off safely.
