Comparison guide

MYGA vs. Bank CD: How They Compare

Both a multi-year guaranteed annuity (MYGA) and a certificate of deposit (CD) offer a fixed rate for a set term. They differ in taxes, protection, early-access rules, and more. Neither is right for everyone.

The short version

A CD is a deposit at a bank or credit union that pays a fixed rate for a set term. A MYGA is an annuity contract with an insurance company that credits a fixed rate for a set guarantee period. Because they are different kinds of products — one is a deposit, the other an insurance contract — the rules around taxes, protection, and early access are different. The table below summarizes the main points.

Comparison of MYGAs and bank CDs
FeatureMYGABank CD
Who issues itInsurance companyBank or credit union
RateFixed declared rate guaranteed for the stated term (e.g., 3, 5, 7, or 10 years)Fixed rate for the CD’s term (commonly a few months up to several years)
Taxes on interestGenerally tax-deferred — interest is taxed as ordinary income when withdrawnInterest is generally taxable each year as it is earned, even if left in the CD
ProtectionState life & health insurance guaranty association coverage, subject to state limits and conditions; not FDIC insuredFDIC insurance (banks) or NCUA insurance (credit unions), generally up to $250,000 per depositor, per insured institution, per ownership category
Early accessSurrender charges and possibly a market value adjustment (MVA); many contracts allow limited penalty-free withdrawals each yearEarly withdrawal penalty, often expressed as a number of months’ interest; terms vary by institution
Withdrawals before 59½Gains withdrawn before age 59½ may be subject to a 10% additional federal tax, in addition to ordinary income tax (exceptions apply)No age-based IRS tax penalty (for a regular, non-retirement CD)
Minimum depositOften higher; varies by insurer and state (e.g., $75,000 or $100,000 in the featured rates)Often lower; varies by institution
State availabilityVaries by state; New York products and rules differGenerally widely available from banks and credit unions

General comparison only. Actual terms vary by institution, insurer, contract, and state.

The differences in more detail

Tax treatment

CD interest is generally taxed as ordinary income in the year it is credited, and the institution typically reports it on a Form 1099-INT. MYGA interest generally grows tax-deferred inside the contract, so tax is usually due when money is withdrawn. For a non-qualified annuity (one bought with after-tax money), withdrawals are generally treated as coming from earnings first, so they are taxed as ordinary income before any return of principal. Tax-deferral is not the same as tax-free, and tax outcomes depend on your situation — ask a qualified tax advisor.

Protection: FDIC vs. state guaranty associations

FDIC insurance covers deposits at insured banks, generally up to $250,000 per depositor, per insured bank, per ownership category. Credit union deposits are covered in a similar way by the NCUA. Annuities are not FDIC insured. Instead, the guarantees in an annuity depend on the claims-paying ability of the issuing insurer. If an insurer fails, every state has a life and health insurance guaranty association that may cover part of a policyholder’s contract value, but coverage limits, conditions, and eligibility differ by state and are not the same as FDIC insurance. New York has its own association. It is worth checking your state’s association for its current limits.

Surrender charges and MVAs vs. early withdrawal penalties

Taking money out of a CD early usually means forfeiting some interest. A MYGA typically has a surrender charge schedule that declines over the guarantee period, and some contracts also apply a market value adjustment (MVA) that can increase or decrease the amount received if you surrender early, depending on interest-rate movements. The specifics are in the contract.

Rate and term

Both products lock in a rate for a stated term. CD terms are often shorter; MYGA guarantee periods commonly run from about three to ten years. Rates for each change over time and differ by institution, term, and (for MYGAs) state, insurer rating, and premium amount. A higher rate on one product does not by itself make it the better fit. See this week’s featured MYGA rates for current examples.

Liquidity and free withdrawals

Many MYGAs include a free-withdrawal provision that allows a portion of the contract value (often expressed as a percentage per year) to be withdrawn without a surrender charge, though it may still be taxable, and amounts vary by contract. CDs generally do not offer partial penalty-free access, though some institutions offer “no-penalty” CDs with different terms. Whichever you consider, ask how and when you can reach your money.

Considerations that may matter to you

  • Your time horizon and whether you might need the money before the term ends.
  • How much you are depositing relative to FDIC/NCUA and state guaranty association limits.
  • Your current and expected tax situation, and your age relative to 59½.
  • The financial strength of the insurer or institution.