• Crypto capital gains are classified as profits from asset sales.
• Gains are taxable upon realization, such as selling or exchanging crypto.
• Exemptions apply to monthly gains below BRL 35,000.
• Tax calculated on the difference between sale price and acquisition cost, adjusted for inflation.

• Mining income is taxed as self-employment income at progressive rates.
• Staking rewards are treated as ordinary income and taxed upon receipt.
• Other crypto income, like airdrops or forks, is taxed as miscellaneous income.
• Deductions allowed for related expenses, such as equipment costs.

• Report all crypto transactions and holdings in annual income tax return (DIRPF).
• Reporting required for any taxable event or holdings over BRL 1,000.
• Use form DIRPF via Receita Federal website.
• Deadline is April 30 each year for previous calendar year.

• Crypto held abroad by residents is now taxable under Law 14.754/2023.
• NFTs are treated similarly to crypto assets for taxation.
• Failure to report can result in fines up to 20% of transaction value.
• Consult a tax professional for complex portfolios.