Brazil
Flat 15-17.5% tax on all crypto gains. Previous progressive model and small investor exemption (R$35,000/month) removed in 2025. CARF reporting from mid-2026.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
15-17.5%
Mining
15-17.5%
DeFi
15-17.5%
NFTs
15-17.5%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No holding period benefit; flat rate applies
Regulation & Residency
Regulatory Body
Receita Federal (Federal Revenue Service); CVM (Securities Commission)
Residency Requirement
Various visa options; digital nomad visa available
Reporting Requirements
New Declaração de Criptoativos system from July 2026; CARF exchanges from 2027
Citizenship & Residency Path
Investment visa (R$500K+); citizenship after 4 years permanent residency
Notable Conditions
- →Previous R$35,000/month exemption was removed in 2025
- →Flat 15-17.5% rate replaces former progressive 15-22.5% tiers
- →OECD-style CARF reporting format adopted Nov 2025
- →Old reporting regime runs until June 2026; new system from July 2026
- →First-wave CARF exchange jurisdiction (2027)
- →Very high crypto adoption driven by inflation/remittances
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Good
Quality of Life
Moderate
Lifestyle Scores