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Bitcoin Tax in Brazil (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The progressive capital gains rates that have applied since 1 January 2017 start at 15 percent on gains up to R$ 5,000,000 and rise to 22.5 percent on the part above R$ 30,000,000. Separately from any sale, you declare each type you hold at acquisition cost in the Bens e Direitos section (Grupo 08, code 01 for Bitcoin) of the annual return when the acquisition cost of that type is R$ 5,000 or more.

Key facts

Regime
Capital gains tax
Tax authority
Secretaria Especial da Receita Federal do Brasil (RFB)
Framework
Imposto sobre a Renda da Pessoa Física, Perguntas e Respostas 2024 (Q460 and Q627), with Instrução Normativa RFB nº 1.888/2019 (2024)
Tax year
2023
Reporting duty
Declare each type of crypto asset you hold at its acquisition cost in the Bens e Direitos section of the annual return (Grupo 08, code 01 for Bitcoin, 02 for altcoins, 03 for stablecoins, 10 for NFTs, 99 for others) when the acquisition cost of that type is R$ 5,000 or more, stating the quantity and where it is held; for exercício 2024 the annual return (DAA) was due between 15 March and 31 May 2024. Under Instrução Normativa RFB nº 1.888/2019 a Brazilian exchange reports your operations to the RFB; if you trade on a foreign exchange or without an exchange you must report the operations yourself through Coleta Nacional on e-CAC, monthly by the last business day of the following month, whenever the monthly value exceeds R$ 30,000. Keep documents proving your purchases and sales.

What is not taxed

  • Gains on crypto assets are not taxed in a month where the total you sold, counting every crypto asset sold in Brazil or abroad regardless of type, does not exceed R$ 35,000; once that limit is passed, the capital gain is worked out on each asset sold.
  • Crypto holdings whose acquisition cost for a given type is below R$ 5,000 do not have to be listed in the Bens e Direitos section of the annual return.

Frequently asked questions

What is the capital gains tax rate on bitcoin in Brazil?

The progressive rates that have applied since 1 January 2017 are 15 percent on the part of the gain up to R$ 5,000,000, 17.5 percent from there to R$ 10,000,000, 20 percent up to R$ 30,000,000, and 22.5 percent above R$ 30,000,000.

Do I have to declare bitcoin I only hold in Brazil?

Yes, if the acquisition cost of that type of crypto asset is R$ 5,000 or more. You list it at acquisition cost in the Bens e Direitos section of the annual return, Grupo 08, code 01 for Bitcoin, giving the quantity and where it is held, whether a company with its CNPJ or your own custody.

Does the Receita Federal know about my bitcoin trades?

Exchanges based in Brazil must report operations to the RFB under Instrução Normativa RFB nº 1.888/2019, and that data feeds the pre-filled annual return. If you trade on a foreign exchange or without an exchange, you report the operations yourself through Coleta Nacional on e-CAC whenever the monthly value exceeds R$ 30,000.

Sources

Buying is the other question: how to buy bitcoin in Brazil covers exchanges, payment methods and legality for residents.

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