Calculate the income tax due on the sale of financial assets with fixed income and variable income. Discover your net return rate and the applicable tax rate on your profit.
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The collection of Income Tax on financial investments follows different rules according to the nature of the asset (fixed income or variable income), term of maintenance, and monthly volume of sales. Understanding the tax rates helps optimize the net return rate of the portfolio.
Investments such as Treasury Direct, CDBs (Bank Certificates of Deposit), RDBs, and Common Debentures are subject to automatic withholding of IR at source according to the time the money was invested:
Unlike fixed income, the calculation and payment of tax on variable income are, in most cases, the responsibility of the investor themselves, who must generate and pay a monthly DARF (code 6015) by the last business day of the following month.
The "dedo-duro" tax is a symbolic withholding at source performed by the stock brokerage firm upon settlement of stock operations (0.005% for swing trade and 1% for day trade). It is not the final tax due but serves as an automatic alert to the Federal Revenue Service that you have conducted a taxable operation in the stock market.
Yes. Losses from the sale of stocks, REITs, and ETFs can be offset to reduce future profits of the same type of asset. For example, losses in swing trade stocks can offset gains in swing trade stocks; losses in REITs can offset gains in REITs. The offset requires correct recording of losses in the annual IRPF declaration.
Delayed payment of the DARF generates a daily fine of 0.33% (limited to 20% of the tax due) plus interest calculated by the Selic rate. Additionally, having pending taxes with the Federal Revenue Service can lead to restrictions on your CPF, which may be classified as "Pending Regularization," blocking bank accounts and passport issuance.