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Does Implied Volatility Affect the Non-Linearity of Theta Decay?

While implied volatility (IV) affects the absolute amount of time value, it does not fundamentally change the non-linear nature of theta decay. The decay remains accelerated near expiration regardless of the IV level.

However, a higher IV will result in a higher absolute amount of value decaying, making the steep part of the curve even more pronounced.

Does High Volatility in Cryptocurrency Markets Increase or Decrease the Impact of Theta?
How Does the Black-Scholes Model Mathematically Represent This Acceleration?
Explain the “Acceleration of Time Decay” Phenomenon
In What Financial Derivative Is the Concept of “Squaring” or Non-Linearity Also Important?