Crypto Tax Brazil – Progressive CGT and Monthly Receita Federal Reporting
Monthly exemption of R$35,000, progressive CGT 15–22.5% and IN 1888 exchange reporting obligations.
Brazil's Receita Federal taxes cryptocurrency gains progressively: 15% on gains up to R$5M, 17.5% on R$5M–R$10M, 20% on R$10M–R$30M, and 22.5% above R$30M. A key feature: gains below R$35,000 per month on any single exchange are exempt. Tax is paid monthly via DARF, not annually. CoinTaxReporting calculates monthly gain totals per exchange and applies the correct bracket.
Brazilian exchanges are also required to report transactions under IN RFB 1888. You receive a structured report with monthly gain calculations per exchange, DARF payment tracking, and annual Declaração de Ajuste Anual values.
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How is crypto taxed in Brazil?
Gains from crypto disposals are subject to progressive CGT (15–22.5%). Gains from a single exchange below R$35,000 in a month are exempt. Tax is paid monthly via DARF.
What is the R$35,000 monthly exemption?
If your total gains on a single exchange in a calendar month are below R$35,000, those gains are exempt from tax. This applies per exchange, not across all your crypto activity combined.
What is DARF?
DARF (Documento de Arrecadação de Receitas Federais) is the payment slip used to pay capital gains tax monthly to the Receita Federal. The deadline is the last business day of the month following the gain.
What is IN 1888?
Instrução Normativa RFB 1888 requires Brazilian exchanges to report user transaction data to the Receita Federal. Foreign exchanges used by Brazilian residents are not covered, requiring individual self-reporting.
Brazilian Crypto Tax – monthly payment and the per-exchange exemption
Brazil's approach is unique: tax is calculated and paid monthly, not annually. And the R$35,000 exemption applies per exchange per month – meaning if you trade on multiple platforms, each one's gains are evaluated independently against the threshold.
Progressive CGT brackets (2024)
- Monthly gains ≤ R$35,000 on one exchange → 0% (exempt)
- Annual net gains up to R$5,000,000 → 15%
- R$5M–R$10M → 17.5%
- R$10M–R$30M → 20%
- Above R$30M → 22.5%
Foreign exchanges – self-reporting responsibility
While Brazilian exchanges report data to Receita Federal under IN 1888, foreign platforms (Binance, Coinbase, Kraken) do not. Brazilian residents using foreign exchanges must self-report and pay DARF independently each month. Missing monthly DARF payments attract interest and fines.