Quando eu pago imposto sobre cripto?

Você paga imposto quando vende criptoativos com lucro e o total de vendas no mês passa da isenção. Apenas comprar e manter (segurar) não gera imposto. O fato gerador é o ganho na venda, não a posse.

Existe isenção de imposto para cripto?

Sim. Pelas regras vigentes em 2026, se o total das suas vendas de cripto em exchanges nacionais fica em até R$ 35 mil no mês, o lucro é isento de Imposto de Renda. Acima disso, o ganho passa a ser tributado.

Qual a alíquota de imposto sobre cripto?

As alíquotas são progressivas sobre o ganho: 15% até R$ 5 milhões de lucro, 17,5% de R$ 5 a 10 milhões, 20% de R$ 10 a 30 milhões e 22,5% acima disso. Na prática, a maioria das pessoas fica na faixa de 15%.

Preciso declarar cripto mesmo sem vender?

Em geral, sim. Declarar não é o mesmo que pagar: você informa seus criptoativos na ficha de Bens e Direitos do Imposto de Renda (normalmente quando o custo por tipo de ativo é igual ou maior que R$ 5 mil), mesmo que não tenha vendido nada e não haja imposto a pagar.

A alíquota fixa de 17,5% passou a valer?

Não. A Medida Provisória 1.303/2025, que propunha uma alíquota fixa de 17,5% e o fim da isenção de R$ 35 mil, foi rejeitada pela Câmara dos Deputados em outubro de 2025 e perdeu a validade. Por isso, seguem valendo as regras atuais, que podem mudar caso uma nova lei seja aprovada.

Beginner's guide

When to pay tax on crypto

You pay tax on crypto when you sell at a profit and the total sales in the month exceed the R$ 35,000 exemption. Just buying and holding does not generate tax. And note: filing is not the same as paying. Here you understand when to file, when to pay, and the rates that apply today.

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Calendar, Bitcoin and document representing the tax on crypto

The answer

In one sentence

Tax applies to profit on sale, not to holding crypto. If you buy and hold, there is no tax to pay, only the obligation to file.

And there is an important exemption: sales of up to R$ 35,000 per month, on domestic exchanges, have profit exempt from Income Tax.

When does the tax show up?

Three situations that determine whether there is tax to pay or not.

Bought and held

Just keeping crypto in your wallet does not generate tax. You only report it in the annual return.

Sold up to R$ 35,000 in the month

If the total sales in the month stay within the exemption, the profit is exempt from Income Tax.

Sold above that, at a profit

Did you exceed R$ 35,000 in sales in the month and have a gain? Then yes, there is tax on the profit.

What applies today

The current rules for 2026, simply explained.

R$ 35,000Monthly exemption on sales on domestic exchanges.

15%Initial rate on profit (the most common).

MonthlyCalculation and payment are done month by month.

Rates

How much you pay on profit

15%. on the gain, up to R$ 5 million in profit. This is the bracket most people fall into.

17.5%. on the portion of the gain between R$ 5 and 10 million.

20%. on the portion between R$ 10 and 30 million.

22.5%. on the portion above R$ 30 million.

Filing is not paying

These are two different obligations, and most people only have the first.

File

Report your cryptoassets in the Assets and Rights section of the Income Tax return, generally when the cost per asset type is equal to or greater than R$ 5,000. This applies even without selling.

Pay

Only when there is a sale at a profit above the exemption. Then you calculate the gain and pay the tax via the capital gains program.

When to pay

The tax for the month is paid via DARF by the last business day of the month following the sale.

Brasil Bitcoin helps when it's time to file

At Brasil Bitcoin, you can track your transaction history in the app, which makes it easier to organize information for filing and calculating gains. All within a regulated and transparent platform.

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Differentials

Structure for you to operate with confidence

History in the app. Purchase and sale history accessible via the app.

Regulated platform. Regulated platform, with its own custody and infrastructure.

Transparent communication. Transparent communication, including about tax obligations.

Human support. Human support and finalist for the Reclame Aqui Award 2026.

How to get organized

A few simple habits make taxes stress-free.

1

Step 1

Keep the history of your buys and sells month by month.

2

Step 2

Add up your sales for the month to see if you exceeded R$ 35,000.

3

Step 3

If there is tax, calculate the gain and pay the DARF on time.

4

Step 4

Report your cryptoassets in the annual Income Tax return.

Frequently asked questions

When do I pay tax on crypto?

Is there a tax exemption for crypto?

What is the tax rate on crypto?

Do I need to report crypto even without selling?

Did the fixed 17.5% rate take effect?

You pay tax when you sell cryptoassets at a profit and the total sales in the month exceed the exemption.

You pay tax when you sell cryptoassets at a profit and the total sales in the month exceed the exemption. Just buying and holding (holding) does not generate tax. The taxable event is the gain on sale, not possession.

Yes. Monthly sales within the current limit may have profit exempt.

Yes. Under the rules in force in 2026, if the total of your crypto sales on domestic exchanges is up to R$ 35,000 in the month, the profit is exempt from Income Tax. Above that, the gain becomes taxable.

Rates on the gain range from 15% to 22.5%.

The rates are progressive on the gain: 15% up to R$ 5 million in profit, 17.5% from R$ 5 to 10 million, 20% from R$ 10 to 30 million, and 22.5% above that. In practice, most people fall into the 15% bracket.

In general, yes. Reporting your assets does not mean paying tax.

In general, yes. Filing is not the same as paying: you report your cryptoassets in the Assets and Rights section of the Income Tax return (usually when the cost per asset type is equal to or greater than R$ 5,000), even if you haven't sold anything and there is no tax to pay.

No. The proposal expired and did not enter into force.

No. Provisional Measure 1,303/2025, which proposed a fixed rate of 17.5% and the end of the R$ 35,000 exemption, was rejected by the Chamber of Deputies in October 2025 and expired. Therefore, the current rules remain in effect, and they may change if a new law is approved.