Does Theta Decay Affect ITM Options Differently than OTM Options?

Yes, Theta decay affects them differently. For OTM options, Theta decay causes the entire premium to erode towards zero.

For ITM options, Theta decay causes the premium to erode towards its intrinsic value. While the absolute dollar decay may be highest for ATM/NTM options, the percentage decay is often highest for OTM options, as their value is 100% time value.

How Does Theta Affect an OTM Option Differently than an ITM Option?
How Is ‘Time Value’ Related to Intrinsic Value?
Can an Option Have Extrinsic Value but Zero Intrinsic Value?
How Does Theta Impact OTM Options Differently than ITM Options?
What Is the Relationship between ‘Moneyness’ and Intrinsic Value?
What Happens to Extrinsic Value at Expiration?
What Is the Concept of “Extrinsic Value” and How Does It Relate to ITM Options?
Does Time Decay (Theta) Accelerate or Slow down the Delta’s Movement toward 1.0 as an Option Moves ITM?

Glossar