Quem precisa declarar criptomoedas no Imposto de Renda?

Quem estiver obrigado a entregar a declaração deve informar, na ficha Bens e Direitos, cada espécie de criptoativo cujo custo de aquisição seja igual ou superior a R$ 5 mil. O limite é verificado separadamente por espécie de ativo.

Onde declarar criptomoedas no IRPF?

Na ficha Bens e Direitos, dentro do grupo 08 — Criptoativos. Depois, escolha o código correspondente ao ativo e informe os dados de aquisição, quantidade e custódia.

Qual valor devo informar na declaração?

Informe o custo de aquisição, isto é, quanto foi efetivamente pago pelo ativo. Não atualize o saldo pelo valor de mercado em 31 de dezembro.

Declarar cripto significa pagar imposto?

Não. Declarar é informar o patrimônio. A tributação pode surgir quando há alienação com ganho de capital e as condições de isenção não se aplicam.

Qual foi o prazo do Imposto de Renda 2026?

O prazo regular da declaração do IRPF 2026 foi de 23 de março a 29 de maio de 2026. Quem perdeu o prazo deve consultar as orientações da Receita Federal para entrega em atraso.

How to report crypto on your Income Tax Return

See where to report your cryptoassets in IRPF 2026, which amount to use, how to choose the correct code, and in which situations a sale at a profit may generate tax.

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Summary

In one sentence

Reporting crypto is informing your assets at acquisition cost in the Assets and Rights section. This is different from paying tax: taxation depends on the disposals carried out, the gain calculated, and the applicable exemption rules.

When the cryptoasset goes into the section

For those who are already required to file the return, the IRS uses the acquisition cost and separates the assets by type.

R$ 5 thousand or more

Report each type of cryptoasset whose acquisition cost is equal to or greater than R$ 5 thousand.

Even without selling

Ownership may need to be reported even if no sale was made during the year.

By type of asset

Bitcoin, Ether, stablecoins and other assets are assessed separately for this limit.

Section

Use Assets and Rights to record your asset position.

Group

Select group 08, specific to cryptoassets.

Amount

Enter the acquisition cost, not the current price.

Description

Describe the asset, quantity, and where it is held in custody.

In the return

How to report cryptoassets

Open the Assets and Rights section, select group 08 — Cryptoassets and choose the code that corresponds to the asset.

Enter the accumulated acquisition cost up to December 31. In the description, record details that help identify the asset and the position, such as type, quantity and custody location. Do not update the balance to market price.

Cryptoasset codes

Within group 08, choose the code that best represents the reported asset.

Bitcoin

Use for BTC positions.

Code 01

Other cryptocurrencies

Use for Ether and other cryptocurrencies that are not stablecoins.

Code 02

Stablecoins

Use for stable-value assets, such as USDT and USDC.

Code 03

NFTs

Use for non-fungible tokens.

Code 10

Other cryptoassets

Use when the asset does not fit the previous codes.

Code 99

Don’t confuse the two

Reporting

It is informing the IRS of your asset position, using the acquisition cost and the corresponding code for each type.

Paying tax

It may be necessary when a disposal generates a capital gain and the transaction is not covered by an exemption rule.

Up to R$ 35 thousand

Monthly limit of disposals for the small-value exemption.

15% to 22.5%

Progressive brackets applied to taxable capital gains.

DARF 4600

Code used to pay tax on capital gains.

Sale and capital gains

When a disposal may generate tax

The exemption for small-value transactions considers the total cryptoasset disposals in the month. When this total does not exceed R$ 35 thousand, the gain may be exempt. Above this limit, capital gains are calculated using the applicable progressive rates.

A sale for reais and an exchange of one crypto for another can characterize a disposal. When tax is due, payment is made by the last business day of the month following the transaction.

Your account helps

Brasil Bitcoin helps organize the information

The transaction history, balances, and movements recorded on the platform help gather the data used in the return.

Review completed buys and sells
Check the assets held in the account
Separate the information by type of cryptoasset

Also keep receipts for transactions made outside the platform and documents that support the reported acquisition cost.

Before submitting

To report with more peace of mind

Organize the history. Gather the year’s buys, sells, transfers and exchanges.

Separate by type. Assess each asset and its acquisition cost individually.

Check group and code. Use group 08 and the code corresponding to the cryptoasset.

Review gains. Check disposals, exemptions, and any tax already paid.

Educational information

Tax rules may change and each return has its own specifics. Consult the updated guidance from the Brazilian Federal Revenue Service and, if necessary, an accounting professional. This content does not replace individualized tax advice.

Frequently asked questions

Who needs to report cryptocurrencies on the Income Tax Return?

Where to report cryptocurrencies in IRPF?

Which amount should I report in the return?

Does reporting crypto mean paying tax?

What was the deadline for Income Tax 2026?

The asset limit is not a standalone filing rule.

Anyone required to file the return must report, in the Assets and Rights section, each type of cryptoasset whose acquisition cost is equal to or greater than R$ 5 thousand.

The limit is checked separately by type of asset.

Use the cryptoassets-specific group.

In the Assets and Rights section, select group 08 — Cryptoassets. Then choose the code corresponding to the asset and enter the acquisition, quantity and custody details.

Use the acquisition cost.

Report how much was actually paid for the asset, adding up the acquisitions held through December 31. Do not update the balance to the market value at year-end.

Assets and taxation are different matters.

No. Reporting is informing your assets. Taxation may arise when there is a disposal with a capital gain and the exemption conditions do not apply.

The regular deadline ended on May 29.

The IRS received IRPF 2026 returns between March 23 and May 29, 2026. Those who missed the deadline should consult the official guidance for late filing.

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Group 08cryptoassets section

R$ 5 thousandper-type limit to report the asset

R$ 35 thousandmonthly disposals limit for small value

DARF 4600capital gains payment