Total Buy Value
R$0.00
Buy price × quantity
Enter one sale to estimate the capital gains tax and what you keep, in reais. Uses the 2026 rules: 15% to 22.5% on gains, with a R$35,000 monthly exemption on exchanges in Brazil.
Fill in your sale and choose Calculate Tax. Your figures appear here.
R$0.00
Buy price × quantity
R$0.00
Sell price × quantity
R$0.00
Sell value − buy value − fees
R$0.00
The gain, unless the month is exempt
R$0.00
15% to 22.5% of the gain
R$0.00
Sell value − fees − tax owed
An estimate for individuals resident in Brazil, using 2026 rules. It looks at this sale on its own and leaves out losses and your other gains. Abroad, the 15% is worked out on the whole year in your annual return.
Hover or tap a bar or segment for the exact amount.
Amounts in Brazilian reais
Calculate a trade to draw this chart.
Capital gains tax, fees and take-home as percentages
Calculate a trade to draw this chart.
For individuals, selling or swapping crypto can create a capital gain. How it is taxed depends on whether the crypto was held on an exchange in Brazil or abroad.
15% to 22.5% on gains
Flat 15% abroad
For individuals. On exchanges in Brazil each rate applies to the part of the gain in its band.
| Rate | Applies to |
|---|---|
| 0% | Exchanges in Brazil, when the month's disposals total R$35,000 or less |
| 15% | Gain up to R$5 million |
| 17.5% | Gain from R$5 million to R$10 million |
| 20% | Gain from R$10 million to R$30 million |
| 22.5% | Gain above R$30 million |
| 15% | Any gain on crypto held on exchanges abroad |
Figures are for individuals resident in Brazil, for 2026. Companies and non-residents are taxed differently. The rules on using losses differ between the two regimes, so check them before relying on a loss.
Short answers on crypto tax in Brazil and on how this calculator gets its numbers.
For individuals, a gain on selling or swapping crypto is a capital gain. On exchanges in Brazil it is taxed at 15% to 22.5%, unless your disposals for the month total R$35,000 or less, in which case it is exempt. Crypto held on exchanges abroad is taxed at a flat 15% with no exemption.
Take someone who sells 0.5 BTC on a Brazilian exchange, bought at R$400,000 per BTC and sold at R$600,000 per BTC. The sale is R$300,000, which is over the monthly limit, and the gain is R$100,000. Tax at 15% is R$15,000, so they keep R$285,000.
If the total value of the crypto you dispose of in a calendar month is R$35,000 or less, the gains on those disposals are exempt. The limit is on the amount sold, not on the gain, and it counts all your coins and both sales and swaps. Go over it and the whole gain for the month is taxed, not only the part above the limit.
Yes. A swap is treated as selling the first crypto and buying the second, so it can create a taxable gain even though you received no reais. Swaps also count towards the R$35,000 monthly limit.
Since 2024, crypto held through platforms outside Brazil falls under Law 14.754 of 2023. Gains are taxed at a flat 15%, worked out once a year in your annual return, and the R$35,000 monthly exemption does not apply.
For sales on exchanges in Brazil, you work out the gain for the month and pay with a DARF using code 4600. It is due by the last business day of the month after the sale. Tax on crypto held abroad is settled in the annual return instead.
No. A provisional measure in 2025 proposed a flat 17.5% on all crypto gains and an end to the R$35,000 exemption. It lost validity on 8 October 2025 without being approved, so the earlier rules stayed in force.
Only on very large gains. The 15% rate covers gains up to R$5 million. The 17.5%, 20% and 22.5% rates apply only to the parts of a gain above R$5 million, R$10 million and R$30 million.
Yes, above a threshold. Each type of crypto that cost you R$5,000 or more is listed in your annual income tax return, even if you sold nothing during the year. Declaring a holding and paying tax on a gain are separate obligations.
It multiplies your buy and sell prices by the quantity and subtracts fees to get the gain. For an exchange in Brazil, it checks this sale plus your other disposals for the month against the R$35,000 limit, then applies the 15% to 22.5% rates band by band. For an exchange abroad it charges a flat 15%. On a loss, tax is R$0. Everything runs in your browser and nothing you type is sent to a server.