Cryptocurrencies are treated as financial assets by Receita Federal (RFB). Capital gains are taxed progressively if monthly disposal value exceeds R$35,000. Crypto income from mining or staking is taxed as ordinary income at progressive rates up to 27.5%.
• Taxable only if total monthly disposal value > R$35,000 BRL.
• Exemption for disposals ≤ R$35,000/month; no tax on purchases or wallet transfers.
• Rates: 15% (≤R$5M gain/month), 17.5% (R$5-10M), 20% (R$10-30M), 22.5% (>R$30M).
• FIFO or average cost basis; losses offset gains same/future months.
• Staking rewards: ordinary income at FMV on receipt; later sale is capital gain.
• Airdrops, payments, salary in crypto: ordinary income at FMV on receipt.
• Monthly Carnê-Leão withholding if from non-Brazilian sources; deductions apply.
• Annual DIRPF: all crypto holdings (code 81-89), gains, income; assets >R$5k acquisition cost.
• Forms: GCAP (gains calc), DARF (payment), e-CAC, DIRPF program/app.
• Deadlines: monthly by last business day next month; DIRPF March-May (e.g., 2026: Mar15-May31).
• DeCripto form launches 2026 for enhanced reporting (buys/sells/swaps/transfers/payments).
• Keep 5-year records: transactions, FMV in BRL, proofs.
• Penalties: 75-150% + interest for non-compliance.
• MP 1.303/2025 (flat 17.5%) expired; old rules apply.
• NFTs/DeFi likely same treatment.
Brazil industry giants representing 850 companies decry stablecoin tax threat
Crypto industry groups protest Receita Federal proposal to tax stablecoin transactions as foreign exchange.
March 14, 2026
Brazilian Federal Revenue Service changes everything in crypto declaration
RFB updates 2026 IR declaration: now requires reporting buys, sells, swaps, transfers, payments in crypto.
January 2, 2026
Officials propose treating crypto as FX for tax purposes
Government officials suggest classifying crypto as foreign exchange for taxation, ending small gains exemption.
February 5, 2026
DeCripto comes into effect in 2026 and changes the regulation of crypto
New DeCripto regime starts 2026: enhanced AML reporting for crypto providers, local and foreign.
December 27, 2025
Brazil's New Cryptocurrency Regulations
Receita Federal launches DeCripto in July 2026, replacing old reporting rules for crypto transactions.
February 3, 2026
Brazil Crypto Regulation In 2026: How New Laws Are Reshaping Web3
RFB integrates crypto reporting into tax systems; DeCripto enhances compliance.
January 26, 2026
Brazil Crypto Tax FAQ
Is cryptocurrency taxed in Brazil?
What is the capital gains tax rate on crypto in Brazil?
How do I report crypto taxes in Brazil?
Are crypto-to-crypto trades taxable in Brazil?
Compare With Other Countries
Australia
0-45% (marginal rates; 50% CGT discount if held >12 months)Canada
50% inclusion (66.67% over $250k annual gains); taxed at marginal rates (15-54%)France
30% PFU (occasional traders); 0-45% progressive (professionals)Germany
0% if held >1 year or total <€1,000; otherwise 14-45% + 5.5% solidarityDisclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.