🌎 Americas
Crypto & taxes in Brazil
- Crypto capital gains rate
- Flat 17.5% on all gains (from 2025)
- Exemption abolished
- End of R$35,000/month exemption for small investors
- Practical start
- Calculated from 1 Jan 2026; also offshore/self-custody wallets
- Reporting
- Monthly DeCripto reporting from July 2026
Crypto regulation
Brazil has a defined framework: the Central Bank (BCB) is the regulator of virtual-asset service providers under the Crypto Legal Framework (Law 14,478/2022), while the CVM oversees tokens deemed securities. The Receita Federal handles tax and reporting obligations.
Taxation
Through Provisional Measure 1,303/2025 Brazil replaced the tiered system and the monthly exemption below R$35,000 with a flat 17.5% tax on all crypto capital gains. The rule applies universally to local and foreign exchanges and to residents' self-custody wallets, with calculation from 1 January 2026.
Useful information
Digital-asset holdings of R$5,000 or more must be reported in the annual IRPF return. From July 2026 the monthly DeCripto reporting begins: small investors, previously exempt, are now the most affected by the reform.