Crypto Taxes in Brazil 2026: Rates, the R$35,000 Rule and DeCripto

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold bitcoin, stablecoins or altcoins and you live in Brazil, or you are about to. This guide explains what you pay on crypto in 2026, which tax "basket" your coins sit in, and what DeCripto asks of you.

Brazil cryptocurrency taxes in 2026: the key figures

What changed for 2026

• DeCripto replaced the old reporting return. IN RFB 2.291/2025 created the DeCripto from July 2026. The old model ran until 30 June 2026.
• Higher self-reporting threshold. If you trade without a Brazilian exchange, you now report only above R$35,000 a month, up from R$30,000.
• Foreign platforms are in scope. Crypto service providers based abroad that serve Brazilians must now report too, aligned with the OECD's crypto reporting standard (CARF).
• Tax rates did not change. The Receita states that the new rule "does not deal with taxation". Provisional Measure 1.303/2025, which would have reshaped crypto taxation, lapsed in October 2025. The rates and exemptions below apply for 2026.

Is this guide for you?

Read on if you…

• are a Brazilian tax resident, or will be, and hold crypto on any exchange or in your own wallet;
• sell, swap or spend crypto and want to know what is taxed and when;
• moved to Brazil with a portfolio on Binance, Kraken, Coinbase or a hardware wallet.

Probably not your case if you…

• hold crypto through a Brazilian company, where gains are business income; see corporate income taxes in Brazil;
• are a visitor who is not a Brazilian tax resident and never trades through a Brazilian platform.

How does Brazil tax crypto in 2026?

Brazil has no stand-alone crypto tax. Law 14.478/2022 sets the rules for crypto service providers, not for your tax bill. Your tax comes from the ordinary personal income tax, the IRPF (Imposto de Renda da Pessoa Física).

For an individual, selling crypto is the disposal of an asset. The Receita's annual Q&A files "disposal of crypto-assets" under its capital gains chapter. A capital gain is simply the sale price minus what you paid.

Three ideas run through everything below:

• Residents are taxed on worldwide crypto. Once you are a tax resident of Brazil, the location of the exchange does not save you.
• There are two baskets. Disposals taxed under the domestic capital gains rules, paid monthly. And crypto held abroad, taxed yearly under Law 14.754/2023.
• Gains are taxed separately. They never join your salary or freelance income in the 0% to 27.5% progressive table.

How much tax do you pay on crypto gains?

The domestic basket: monthly capital gains

The Receita Federal rate table applies to each slice of the gain:

For almost every freelancer or founder, 15% is the only rate that matters.

Here's the key exemption. The Receita exempts sales of assets "of the same kind" when the total sold in a month is R$35,000 or less. The test is on sales value, not on profit. Exempt gains still go in the "exempt income" section of your return.

How do you count "same kind" for crypto? The safe reading is to add up every coin and token you sell in the month. If the total passes R$35,000, the whole month's gain is taxable, not only the excess.

You calculate the tax in the Receita's GCAP program and pay it with a DARF, the federal payment slip. The deadline is the last business day of the month after the sale.

The foreign basket: Law 14.754/2023

Law 14.754/2023 taxes residents' financial investments abroad. Art. 3 defines them broadly and expressly lists "virtual assets" and "digital wallets". Its § 3 leaves the precise classification of those assets to Receita Federal regulations. Under art. 2, the income is taxed once a year at 15%, with no deductions from the base.

Good news: art. 9 lets you offset documented realised losses on foreign investments against income of the same year. Unused losses carry forward to later years, and each loss can be used only once. Here's the catch: the R$35,000 monthly exemption belongs to the domestic rules, not to this regime.

Self-custody is the grey zone. A hardware wallet has no country, so which basket applies is not settled by the law's text. What decides it in practice is where the asset is custodied and traded; get a written opinion if the amounts are large.

Which events are taxable?

• Selling crypto for reais or another fiat currency. A disposal, taxed as above.
• Paying for goods or services with crypto. Also a disposal of the asset.
• Swapping one crypto for another. Brazilian law has no swap-specific rule. The prudent position is to treat each swap as a disposal at the market value in reais that day.
• Moving coins between your own wallets. No disposal, but keep the records.
• Buying crypto with reais. Not taxable.

Staking rewards, mining and airdrops have no specific statutory rule that we could confirm for 2026. Document your valuation method and keep it consistent.

What must you report, and when?

You have three separate obligations.

1. Annual return (DIRPF). List your crypto under "Bens e Direitos" (assets and rights) at acquisition cost. The Receita FAQ lets you skip a type of crypto whose cost is under R$5,000. Income from investments abroad also makes filing compulsory.
2. Monthly gains. For domestic-basket months above R$35,000 of sales, run GCAP and pay the DARF by the end of the following month.
3. DeCripto. Brazilian exchanges report your trades every month, whatever the amount. If you use a foreign exchange or trade peer-to-peer, you file yourself in months above R$35,000. The DeCripto acts and layout are published by the Receita.

The return for tax year 2025 was due between 23 March and 29 May 2026. The window for tax year 2026 is fixed early in 2027. Missing it costs 1% of the tax per month, up to 20%, with a minimum fine of R$165.74.

What changes for non-residents and people leaving?

Non-residents pay Brazilian tax only on Brazilian-source income. The Receita's guidance confirms that sales of assets located abroad by non-residents are outside Brazilian capital gains tax. Residents of listed tax havens face a 25% rate on Brazilian-source income (PwC, secondary).

Leaving Brazil means filing the departure return, the Declaração de Saída Definitiva do País. Timing matters: it decides from when foreign-held crypto stops being Brazilian-taxed. The steps are in our guide to ceasing Brazilian tax residency.

Arriving works the other way round. Your coins arrive with the cost you paid for them, so keep proof of every purchase made before the move.

How can you legally pay less?

• Stay under R$35,000 of sales a month. Spread disposals over several months. The limit resets every calendar month.
• Choose where coins sit on purpose. Small, regular sales suit the domestic basket and its exemption. Lumpy trades with losses to offset may suit the foreign basket.
• Realise foreign losses deliberately. Art. 9 of Law 14.754/2023 lets them offset that year's foreign gains, and any excess carries forward.
• Keep clean records. Without proof of cost, the Receita can treat most of the sale price as gain.

For your earned income, the personal tax deductions and benefits of Brazil cut the bill further. Other assets are compared in capital gains tax in Brazil.

Common mistakes (and what they cost)

• Treating R$35,000 as a yearly limit. It is monthly and based on sales. Sell R$40,000 in one month and the whole gain is taxable, plus late-payment charges.
• Ignoring crypto-to-crypto swaps. Each swap can be a disposal. Unreported gains are assessed with interest and penalties.
• Declaring crypto at market value. The return uses acquisition cost. Wrong figures create mismatches with exchange data and can push your return into review.
• Forgetting the foreign platform. Foreign providers serving Brazil now report under DeCripto, aligned with the OECD's CARF. Undeclared foreign gains are taxed at 15% plus penalties.
• Filing the annual return late. The fine is 1% of the tax per month, up to 20%, and at least R$165.74.

Frequently asked questions

Is crypto taxed in Brazil in 2026?

Yes. For residents, crypto disposals are capital gains taxed at 15% on gains up to R$5 million, rising to 22.5% above R$30 million. Months with sales of R$35,000 or less are exempt. Crypto held abroad is taxed once a year at a flat 15% under Law 14.754/2023, with no monthly exemption.

Does the R$35,000 exemption apply to each coin?

The Receita applies the limit to all assets of the same kind sold in a calendar month. For crypto, the safe approach is to add every coin and token together. The test is on sales value, not profit. If the month's total passes R$35,000, the entire gain of that month is taxable.

Is swapping one crypto for another taxable in Brazil?

Brazilian law has no rule written specifically for swaps. The prudent position is to treat each swap as a disposal of the first asset at its market value in reais. If you have a gain and your sales that month exceed R$35,000, tax is due. Keep a dated record of every swap.

How do I declare crypto in my Brazilian tax return?

List each type of crypto under "Bens e Direitos" at acquisition cost, unless its cost is below R$5,000. Domestic gains are calculated in GCAP and paid monthly by DARF. Crypto held abroad goes with your foreign investments and is taxed at 15% in the annual return.

What is the DeCripto in Brazil?

DeCripto is the Receita's crypto transaction return, created by IN RFB 2.291/2025. It replaced the old reporting model from July 2026. Brazilian exchanges report monthly regardless of value. Individuals using foreign platforms or peer-to-peer trades report in months above R$35,000. It is a reporting duty, not a tax.

Do non-residents pay Brazilian tax on crypto?

Only on Brazilian-source income. The Receita confirms that sales of assets located abroad by non-residents are not subject to Brazilian capital gains tax. Selling through a Brazilian platform can create Brazilian-source gains. Residents of listed tax havens face higher rates, so check your status before trading.

Related guides

• Capital gains tax in Brazil – shares, funds, crypto and property side by side
• Tax residency in Brazil – when worldwide taxation of your crypto starts
• Practical guide to ceasing your tax residency in Brazil – leave cleanly and stop Brazilian reporting
• Tax fraud regulations of Brazil – what undeclared crypto really costs
• Tax landscape overview of Brazil – every Brazilian tax in one page
• Cryptocurrency taxes in Paraguay – the territorial option next door
• Cryptocurrency taxes in Mexico – the other big Latin American base
• All country tax guides

Sources

• Ganhos de capital – alíquotas – Receita Federal
• Operações não sujeitas ao imposto (R$35,000 limit) – Receita Federal
• IN RFB 2.291/2025 and DeCripto – Receita Federal
• Law 14.754/2023 – original text – Câmara dos Deputados
• Perguntas frequentes IRPF 2026 – Receita Federal
• Provisional Measure 1.303/2025 – validity closed – Senado Federal
• Law 14.478/2022 – LexML Brasil
• Brazil – Individual taxes on personal income – PwC Worldwide Tax Summaries (secondary)

This guide is general information, not personalised tax advice. See how we research and review.