Rates
Gains are taxed at 15% up to R$5 million, 17.5% up to R$10 million, 20% up to R$30 million and 22.5% above that, paid by the last working day of the following month. A 2025 proposal to replace this with a flat rate and drop the exemption did not become law; check for new legislation before filing.
Foreign holdings
Since 2024, crypto held on foreign platforms or in self custody is taxed as an application abroad at 15% on yearly gains, without the monthly exemption.
Staking, mining and airdrops
Rewards are generally treated as income or as assets acquired at zero cost, depending on the case. Guidance is still developing; keep records of what you received and when.
Reporting
Declare holdings in the annual income tax return. Transactions on foreign exchanges or between individuals above set thresholds must be reported monthly to Receita Federal, under rules that are being updated.