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Most funds in the market offer daily liquidity, but IOF is charged on redemptions up to the 29th consecutive day from the date of each investment, according to the table below:
Number of days | Income Limit % |
1 | 96 |
2 | 93 |
3 | 90 |
4 | 86 |
5 | 83 |
6 | 80 |
7 | 76 |
8 | 73 |
9 | 70 |
10 | 66 |
11 | 63 |
12 | 60 |
13 | 56 |
14 | 53 |
15 | 50 |
16 | 46 |
17 | 43 |
18 | 40 |
19 | 36 |
20 | 33 |
21 | 30 |
22 | 26 |
23 | 23 |
24 | 20 |
25 | 16 |
26 | 13 |
27 | 10 |
28 | 6 |
29 | 3 |
30 | 0 |
As of the 30th day, each investment is exempted from IOF.
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To calculate the income, you must know the number of quotas into which the capital invested was transformed, that is, how many quotas comprise the capital.
The value of this quota is published in the economy section of the main newspapers every day. |
The first step in calculation is to divide the investment amount by the value of quota on the investment day. The value of quotas is usually reported with 6 decimal places.
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7,912.988775 x R$ 1.283459 = R$ 10,156.00
This quota must be registered in the Update Quotation option of the Bank Contract routine. |
Calculation of Total Gross Income Obtained in the Period
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Where X = Income on partial redemption.
Income | Redemption |
156.00 | 10,156.00 |
X | 1,000.00 |
Note that, since calculation was made after twenty-five consecutive days and, hence, is NOT exempt from IOF, the value concerning IOF payable must be calculated if there is redemption or allocation. By the tax collection table, if there is a redemption on the 25th day after investment, the amount payable as IOF will be equivalent to 16% of the income (see in the IOF table that 25 days correspond to 16% of IOF on the income). Amount of IOF to be paid: 16% = 0.16 x R$ 156.00 = R$ 24.96 If redemption is made from the 30th day of the investment, IOF is exempted on the income. |
Calculation of IR (Income Tax) on Gross Income
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In the following month, the investment will be calculated using the quota of the last working day of the previous month and the quota of the allocation date.
The quota amount on the last working day of the previous month must be entered in Bank Contract Register, Update Quotation option. Quota values are updated after running Monthly Allocation routine. However, if you have deleted the quota value, you must enter it manually through this option. During redemption as well as in monthly allocation, this file is updated with the value of the quota entered during redemption or allocation. |
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