> For the complete documentation index, see [llms.txt](https://www.opensourcelaw.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.opensourcelaw.com.br/en/regulation/3.-federal-revenue-service/3.7.-question-no.-653-irpf-2026-questions-and-answers.md).

# 3.7. Question No. 653 (IRPF 2026 Questions and Answers)

Are gains obtained from the disposal of cryptoassets taxed?

According to the [IRPF 2026 Questions and Answers](https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/perguntas-e-respostas/dirpf/p-r-irpf-2026-v1-00-2026-04-23.pdf) (version 1.00), the treatment depends on where the crypto asset is held in custody or traded:

* <mark style="background-color:purple;">abroad</mark>: since January 1, 2024, income and capital gains follow Articles 3 and 4 of Law No. 14,754/2023, are included in the Annual Adjustment Return, and there is no legal provision for exemption; and
* <mark style="background-color:purple;">in Brazil</mark>: gains are taxed as capital gains, at progressive rates, when the total disposed of in the month exceeds R$ 35,000.00, with payment due by the last business day of the following month, under revenue code 4600.

{% hint style="warning" %}
The exemption for disposals of up to R$ 35,000.00 per month considers the set of crypto assets disposed of, regardless of type. The direct exchange of one cryptocurrency for another also generates taxable capital gain, valued in reais at the market value on the date of receipt.
{% endhint %}

*Updated on 28/10/2026.*