Brazil Crypto Tax 2026: What You Actually Owe
For Brazilian users, this guide explains the R$35k monthly exemption, the 15%-22.5% capital gains scale, the key difference between local and foreign exchanges, and how to file DARF and IN 1888.
Brazil's crypto tax has one number everyone asks about: the R$35,000 monthly exemption. Under the rules, sales on a Brazilian exchange up to R$35,000 per month are capital-gains tax-free, while amounts above that are taxed on a progressive scale from 15% to 22.5%. But there is a catch: sales on foreign exchanges — including Binance International — do not get the exemption and are taxed at a flat 15%. This guide explains the real rules.
Zusammenfassung
For Brazilian users, the key numbers are: sales on a Brazilian exchange up to R$35,000 per month are tax-free; above that, gains are taxed at 15% to 22.5%. On foreign exchanges (including Binance International), there is no R$35k exemption and gains are taxed at a flat 15%. You report crypto holdings in IRPF Grupo 08 and pay via DARF.
Was hier zählt
The R$35k exemption and the foreign-exchange catch
The R$35,000 monthly exemption only applies to sales made on Brazilian exchanges. If your total monthly sales on a local exchange stay at or below R$35,000, you owe no capital-gains tax on those sales. The catch: since Lei 14.754, sales on foreign exchanges — Binance International, OKX, and others — receive no exemption at all and are taxed at a flat 15% on gains.
How to file: IRPF Grupo 08, DARF and IN 1888
You report crypto holdings in IRPF under "Bens e Direitos", Grupo 08, using codes 81 (Bitcoin), 82 (other coins), 83 (stablecoins), and 89 (other crypto assets). When a gain is taxable, you pay via DARF. The reporting rules follow IN 1888, and the key is to track your monthly sales so you know whether you crossed the R$35k threshold on a local exchange.
Brazil's crypto tax hinges on one question: did you sell on a local or a foreign exchange? Local sales up to R$35k per month are exempt, while foreign-exchange sales pay a flat 15%. Whichever route you choose, track your sales, file IRPF Grupo 08, and remember that your trading fees — unlike your tax — are still a cost you can lower with a referral rebate.
FAQ
How much crypto tax do I pay in Brazil?
On a Brazilian exchange, sales up to R$35,000/month are tax-free; above that, gains are taxed at 15% to 22.5%. On foreign exchanges, gains are taxed at a flat 15% with no exemption.
Does the R$35k exemption apply to Binance International?
No. Foreign exchanges, including Binance International, do not get the R$35k exemption. Gains there are taxed at a flat 15%.
How do I report crypto to the tax authority?
Report holdings in IRPF "Bens e Direitos" Grupo 08 (codes 81-89), and pay any taxable gain via DARF, following IN 1888.