#Tradersleague Before the MP, the income tax rate on crypto assets was scaled from 15% to 22.5%, with exemption for operations totaling less than R$ 35,000 in a month. Now, all investors in this type of asset will pay 17.5% on capital gains and the exemption for those trading less than R$ 35,000 disappears.
The provisional measure published by the government on Wednesday night (11) brings significant changes to the taxation of investments, notably the end of the income tax exemption on profits obtained with cryptocurrencies. The proposal establishes a single rate of 17.5% on gains with digital assets, ending the current rule that exempts operations of up to R$ 35,000 per month.
The new rule, expected to take effect in 2026, will be applied to all operations, regardless of the amount transacted or the holding period of the asset. The charge will also apply in cases of self-custody — when the taxpayer maintains direct access to cryptocurrencies through private keys, without intermediaries — and to digital assets traded on foreign exchanges.
The assessment and collection of the tax will be done quarterly. The investor will be able to offset losses within the same quarter or up to five previous quarters, a measure that may mitigate the impact of taxation on negative operations during the period.
In addition to cryptocurrencies like Bitcoin (BTC) and Ethereum (ETH), the new rule applies to fixed income tokens — digital assets that represent investments such as CDBs and debentures. The Federal Revenue Service had already been treating these instruments as financial investments, and the MP now formalizes this interpretation.
Currently, profits from the sale of crypto assets are taxed progressively, with rates ranging from 15% to 22.5%, only when exceeding the limit of R$ 35,000 per month. With the change, any capital gain will be taxed, placing cryptocurrencies under the same logic as other financial investments.
The change is part of a broader government proposal aimed at standardizing the taxation of investments. The measure unifies the income tax rate for fixed and variable income investments at 17.5%, and applies a 5% rate on currently exempt assets, such as LCI, LCA, CRI, CRA, REITs, and Fiagros.
The MP, which needs to be approved by Congress to become definitive law, is valid for 120 days. If maintained, the new rules will take effect from January 2026.
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