Brazil Crypto & Forex Tax 2026: 15-22.5% Gains and the New 10% Dividend Tax
Brazil taxes crypto gains at 15% up to R$5 million, rising through 17.5%, 20% and 22.5% bands, with day-trades at a flat 20%. A new 10% dividend tax applies from 1 January 2026 under Law 15,270/2025.
Crypto Gains: 15% to 22.5%
Crypto gains are taxed at 15% up to R$5 million. Above that, the rate rises through 17.5%, 20% and 22.5% bands. Day-trades pay a flat 20% regardless of amount.
The R$35,000 Monthly Exemption
Monthly sales under R$35,000 on Brazilian exchanges are exempt from crypto tax, so smaller investors often pay nothing on routine disposals.
The New 10% Dividend Tax (Law 15,270/2025)
Dividends are now taxed at 10% from 1 January 2026 under Law 15,270/2025, ending the long-standing dividend exemption for investors.
Stocks and Offshore Assets
Stock gains are taxed at 15%, or 20% on day-trades. Offshore assets are taxed at 15% annually under Law 14.754.
What Changed in 2026
- Dividends became taxable at 10% from 1 January 2026 under Law 15,270/2025.
- Offshore assets remain taxed at 15% annually under Law 14.754.
- File DIRPF between March and May 2026 to report crypto and stock gains.
FAQ
How much tax do I pay on crypto gains in Brazil?
15% up to R$5 million, then 17.5%, 20% and 22.5% on amounts above.
What rate applies to day-trades?
20%.
Is there a monthly sales exemption?
Yes. Monthly sales under R$35,000 on Brazilian exchanges are exempt.
Are dividends taxable in Brazil in 2026?
Yes. A new 10% tax applies from 1 January 2026 under Law 15,270/2025.
When do I file DIRPF?
Between March and May 2026.
Estimate Your 2026 Tax
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