Every Brazilian who owned, on December 31, cryptocurrencies with an acquisition value of more than R$5,000 per type of asset must declare to the Income Tax.
Where to report on IRPF
Cryptocurrencies are declared in the "Commodities and Rights" tab, group 08 (Cryptoassets).
01:The Bitcoin (BTC)
02:Other cryptocurrencies (Ethereum and Altcoins)
03:Stablecoins (USDT, USDC, etc.)
10:NFTs
99:Other cryptocurrencies
Step by Step Declaration
For each crypto asset, report: quantity, exchange where it is held, exchange CNPJ (if Brazilian), purchase value in real and balance on 31/12.
The declared value should be the purchase value, not the current market value.
Sales and capital gains
If you sold more than R$35,000 in cryptocurrencies in the month and had a profit, you must pay capital gains tax. Use the Federal Revenue GCAP program to calculate, with rates from 15% to 22.5% according to the gain.
Foreign exchanges
Transactions on foreign exchanges (Binance, Coinbase) that exceed R$30,000 per month must be to the Federal Revenue through its own system, according to Regulatory Instruction 1.888/2019.
Web3 Community & Growth Manager | Crypto, Trading & Blockchain
Salin Neto is a Web3 community manager and growth strategist in the cryptocurrency and blockchain ecosystem. With a degree in Financial Management from UNINTER, he built his career at the intersection of traditional finance and the decentralized universe, mastering everything from day trading operations to building active communities in the crypto market.
He closely follows movements in the cryptocurrency market, with practical expertise in trading, technical analysis and risk management. His day-to-day experience in the market gives his content a unique and realistic perspective.
At Satoshi's House, Salin Neto is responsible for definitive guides and educational content, translating complex concepts from blockchain, DeFi, staking, tokenomics and Web3 into accessible language for investors.
