Investing term

What is Discount rate?

The annual rate used to translate future dollars back into today's dollars in a DCF.

The discount rate is the annual percentage used to translate future money into today's value in a valuation. It reflects both the time value of money — a dollar now can be invested and grow — and the riskiness of the cash flows, so riskier or more distant cash gets discounted more heavily.

It's the crucial, and most contentious, input in any discounted cash flow. A higher discount rate makes future cash worth less today, lowering the valuation; a lower rate does the opposite. Because the choice is partly judgement — how risky is this business, what return do I require? — reasonable people arrive at different rates, and the valuation moves a lot with it. The discount rate is also why rising interest rates pressure asset prices: as the baseline return on safe assets climbs, so does the rate at which all future cash flows are discounted, cutting what those cash flows are worth today.

The lever that sets today's value
What $100 due in 10 years is worth today, at each discount rate6% rate$569% rate$4212% rate$32A higher rate discounts future cash harder — which is why rising rates lower asset prices.

The discount rate converts future money to today's value. A higher rate discounts future cash harder — $100 in ten years is worth ~$56 at 6% but ~$32 at 12%. It's why rising rates lower asset prices.

For example

At a 9% discount rate, $100 due in ten years is worth about $42 today; raise the rate to 12% and the same $100 is worth only about $32.

Learn it by doing

That's Discount rate in theory — it clicks when you use it. Practise it hands-on in a free, interactive lesson (Stage 15, Valuation for Investors).

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Why it matters to you

The discount rate matters because it single-handedly determines how much future cash flows are worth now — and it's why the whole market re-prices when interest rates move. A small change in the rate can swing a valuation dramatically, which is why so much of the debate in a DCF is really an argument about the discount rate. Understanding it explains why higher rates hurt growth stocks most: their value is concentrated in distant cash flows, which get discounted hardest.

Picking a rate to justify the answer you want

Because the discount rate swings a valuation so much, it's the easiest lever to fudge — nudge it down and any stock looks cheap. Choosing the rate to reach a predetermined conclusion turns a DCF into a rationalisation. The rate should reflect the genuine time value of money and the real risk of the cash flows, set before you look at the answer, not tuned to produce the price you hoped for.

Frequently asked questions

What is a discount rate?

The discount rate is the annual percentage used to convert future money into today's value in a valuation. It reflects the time value of money — a dollar now can be invested — plus the risk of the cash flows, so riskier and more distant cash is discounted more heavily.

How does the discount rate affect valuation?

A higher discount rate makes future cash worth less today, lowering the valuation; a lower rate raises it. Because the rate compounds over many years, even a small change swings the result significantly, which is why the discount rate is the most contentious input in a discounted cash flow.

Why do rising interest rates lower asset prices?

Because higher rates raise the baseline return on safe assets, which feeds into the discount rate applied to all future cash flows. Discounting future cash more heavily cuts its present value, lowering asset prices. Growth stocks, whose value sits in distant cash flows, are hit hardest by rising rates.

Related terms

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