What is Private Pension?
Private Pension Plans are the ideal investment to help you build a peaceful future. This type of investment offers several benefits and allows you to build your assets with greater flexibility and diversification, thinking about the medium and long term.
Retirement supplement
Ensure a peaceful future without relying solely on Social Security for a comfortable retirement.
Tax Benefit
You can deduct up to 12% of your annual gross taxable income on your Income Tax return through contributions to PGBL plans.
Flexibility and diversification
Switch funds according to your portfolio needs without having to withdraw the amount invested and invest in a new plan.
Estate Succession
Plan the future of your children and heirs in a simple and efficient way.
Absence of quota eaters
Obtain more attractive returns than those from investments subject to this taxation, since the amount that would be collected continues to yield.
Diversification of the investment portfolio
An Apex advisor helps you build a diversified pension portfolio according to your investor profile.
What types of Private Pension plans are there?
There are two types of private pension plans: PGBL and VGBL. Find out which one makes more sense for you.
Free Benefit Generator Plan (PGBL)
Most suitable for those who file a full income tax return and contribute to the INSS (Brazilian Social Security Institute). Allows for the deduction of contributions up to a limit of 12% of the annual gross taxable income. Income tax is levied on the total amount to be redeemed (contributions and earnings).
- Most suitable for those who file a complete income tax return and contribute to the INSS (Brazilian National Social Security Institute) or their own pension scheme.
- Tax benefit on Income Tax.
Free Benefit Generator Life (VGBL)
Recommended for those who file a simplified Income Tax return or are exempt. It is also an option for those who file a full return and wish to invest more than 12% of their annual gross taxable income in Private Pension Plans, becoming a complement for those who invest in PGBL and would like to contribute an amount beyond that covered by the tax benefit. Income tax is levied only on income.
- Ideal for simplified income tax
- Income tax only on earnings
How do taxes work in Private Pensions?
Private Pension taxation can be progressive or regressive. Each option is more suitable for different objectives and investor profiles.
Progressive Taxation
More suitable for short-term investments. The rates will be calculated according to the amount to be redeemed considering the IR calculation basis (table below), with 15% withheld at source as an advance payment of the tax, and the adjustment must be made in the annual IRPF declaration.
- Short term
- Rates will be calculated according to the amount to be redeemed
Regressive Taxation
Income Tax rates vary according to the investment term, so it is ideal for those who can keep the resources invested in the long term.
- Long term