Crypto tax in Brazil
Rules verified in September 2026.
Short term
15–22.5%
Long term
15–22.5%
Holding period
Sales > R$35,000/month
Annual allowance
Not applicable
Legislation
IN RFB 1888/2019 / Lei 14.754/2023
In short
In Brazil, cryptocurrencies are treated as financial assets. Capital gains on monthly sales above R$35,000 are taxed from 15% to 22.5% depending on the amount. The Receita Federal requires annual declaration of crypto balances.
Key points
- Exempt for monthly sales ≤ R$35,000
- 15% on gains up to R$5 million
- 17.5% between R$5M and R$10M
- 20% between R$10M and R$30M
- 22.5% above R$30M
- Declare on DIRPF via Programa GCAP
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under FIFO, convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing.