Calculadora Imposto Cripto Brasil
Calcule o imposto DARF sobre venda de criptomoedas no Brasil — isenção até R$35.000/mês, depois alíquotas de 15% a 22,5% conforme o ganho. Receita Federal aligned.
Calculation assumes: (1) total monthly proceeds across all exchanges (R$35k threshold is aggregate, not per-exchange); (2) Receita Federal exemption applies only when the proceeds — not the gain — falls below R$35k; (3) tiered rates are correct as of 2024-25. DARF must be paid by the last business day of the month following the disposal. This is an estimate, not tax advice — confirm with a contador.
How the Brazil tax works
R$35,000 monthly exemption. Receita Federal exempts crypto from tax when the total monthly proceeds (gross sale value across all exchanges and all crypto pairs) falls below R$35,000. This is one of the most important features of the Brazilian regime — small/casual investors typically owe nothing, while active traders pay full tax.
Tiered rates above the threshold.Once a single month's proceeds cross R$35k, the entire gain is taxable at the applicable bracket: 15% (up to R$5M monthly gain), 17.5%, 20%, 22.5% (above R$30M). Most retail traders fall in the 15% band.
DARF filing. Pay via Documento de Arrecadação de Receitas Federais (DARF) form, code 4600. Due by the last business day of the following month. No auto-withholding — you compute and remit yourself.
Annual reconciliation. Even months under R$35k must be reported on your annual income tax return (Declaração de Imposto de Renda) under Bens e Direitos. Crypto holdings above R$5,000 require declaration regardless of whether they were sold.
What this calculator does NOT do
- Aggregate monthly proceeds across multiple sales — assumes you provide the totals.
- Loss aggregation: capital losses can offset capital gains in the same month, then carry forward.
- Annual Bens e Direitos declaration (separate from DARF; due in April).
- Crypto-to-crypto swaps: each is a disposal event under Receita Federal rules.
- State-level ICMS / municipal taxes — not applicable to crypto trading at present.
Frequently asked questions
Como funciona o imposto sobre cripto no Brasil?+
A Receita Federal aplica imposto de ganho de capital sobre a venda de criptomoedas, com isenção quando o total mensal de vendas (alienações) em todas as exchanges for até R$35.000. Acima disso, paga-se 15% sobre o lucro até R$5M, escalonando a 17,5%/20%/22,5% para volumes maiores. Pagamento via DARF até o último dia útil do mês seguinte.
What is the R$35,000 exempt threshold?+
Receita Federal's monthly exemption: if total crypto disposal proceeds (NOT gains — the gross sale value) across all exchanges is less than R$35,000 in a calendar month, no tax is owed and no DARF declaration is required. This applies to the proceeds, not just the profit, so big sales near the limit can trigger taxation even if the gain is small.
What are the tiered DARF rates?+
Above the R$35k/month threshold, capital gains are taxed at: 15% on monthly profit up to R$5 million; 17.5% from R$5M-R$10M; 20% from R$10M-R$30M; 22.5% above R$30M. The brackets are applied to monthly aggregate gain, not per-trade.
What is DARF and when is it due?+
DARF (Documento de Arrecadação de Receitas Federais) is the federal tax payment form Brazilian crypto investors use to remit their monthly capital gains tax. It's due by the last business day of the month FOLLOWING the disposal. So crypto sold in March 2026 must have its DARF paid by end of April 2026 business hours.
Are P2P USDT trades in BRL taxable in Brazil?+
Yes. Every USDT/BRL P2P sale is a disposal event. Cost basis is the BRL paid (when you originally bought the USDT); proceeds are the BRL received (when you sold). The R$35k threshold applies to total monthly proceeds across all exchanges plus all crypto pairs combined.
What if I trade frequently — do brokers withhold tax automatically?+
No. Unlike India's TDS or USA's 1099, Brazil does not auto-withhold crypto tax — you're responsible for tracking monthly proceeds, computing the gain, filing DARF, and remitting the payment yourself. Most Brazilian crypto investors use Koinly / CoinTracker / Cointracking.info to aggregate cross-exchange data.