Do I need to declare my crypto purchases in Brazil?
Short answer: yes. Long answer depends on the exchange. Below, every exchange Brazilians actually use - with the specific tax obligations attached to each.
API DocumentationTL;DR
The 30-second answer for the impatient.
If you're here because someone said "you have to declare your Binance" - read this first.
Do I need to declare every crypto purchase?
Yes. All crypto holdings must be declared on the IRPF (Bens e Direitos). The exchange you used decides how.
What if I use a domestic exchange (with CNPJ)?
It reports your trades to the RFB monthly (IN 1888). You still pay DARF on profits if you sold more than R$35k that month.
What about Binance, KuCoin or other offshore?
You're fully responsible. File IN 1888 yourself when you trade over R$30k/month and pay DARF on any profit.
When does DeCripto change this?
July 2026. IN 2,291/2025 replaces IN 1888. Exchanges will report directly to the RFB - including the offshore ones that join.
Full table
All exchanges, all obligations
Every broker Brazilians actually use - filter by jurisdiction, search by name, sort by anything.
| Exchange / CNPJ | Country | RFB Report | Fees maker / taker | Pix | Monthly Rules |
|---|---|---|---|---|---|
| 45.165.233/0001-82 |  SC | DeCripto annual | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| 50.459.025/0001-26 |  BR | IN 1888 monthly | 0.08% / 0.1% |
Exempt if sold <R$35k | |
| 35.491.577/0001-28 |  VG | IN 1888 monthly | 0.1% / 0.1% |
Exempt if sold <R$35k | |
| International Jurisdiction | SC | None | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| International Jurisdiction | SC | None | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| International Jurisdiction | SC | None | 0.0% / 0.0% |
Report if traded >R$30k
Pay DARF if profit | |
| Foxbit BCB 21.246.584/0002-30 | BR | IN 1888 monthly | 0.3% / 0.5% |
Exempt if sold <R$35k | |
| NovaDAX BCB 31.745.082/0001-27 | BR | IN 1888 monthly | 0.3% / 0.5% |
Exempt if sold <R$35k | |
| 29.519.837/0001-23 | BR | IN 1888 monthly | 0.5% / 0.5% |
Exempt if sold <R$35k | |
| 29.242.868/0001-80 | BR | IN 1888 monthly | 0.25% / 0.5% |
Exempt if sold <R$35k | |
| 35.136.120/0001-03 | BR | IN 1888 monthly | 0.5% / 0.5% |
Exempt if sold <R$35k | |
| Mercado Bitcoin BCB 18.213.434/0001-35 | BR | IN 1888 monthly | 0.3% / 0.7% |
Exempt if sold <R$35k | |
| 29.947.180/0001-03 | BR | IN 1888 monthly | 0.3% / 0.5% |
Exempt if sold <R$35k | |
| 22.268.814/0001-44 | BR | IN 1888 monthly | 0.4% / 0.6% |
Exempt if sold <R$35k | |
| International Jurisdiction | BR | IN 1888 monthly | 0.16% / 0.26% |
Exempt if sold <R$35k | |
| International Jurisdiction |  KY | None | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| International Jurisdiction | SC | None | 0.2% / 0.2% |
Report if traded >R$30k
Pay DARF if profit | |
| 39.977.273/0001-26 | BR | IN 1888 monthly | 0.4% / 0.4% |
Exempt if sold <R$35k | |
| International Jurisdiction | SC | None | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| International Jurisdiction | KY | None | 0.1% / 0.1% |
Report if traded >R$30k
Pay DARF if profit | |
| 44.342.498/0001-46 | BR | IN 1888 monthly | Spread + 0.6% |
Exempt if sold <R$35k | |
| Mercado Pago BCB 10.573.521/0001-91 | BR | IN 1888 monthly | Spread + 1.5% |
Exempt if sold <R$35k | |
| Mynt BTG Pactual BCB 44.364.466/0001-41 | BR | IN 1888 monthly | Spread + 0.5% |
Exempt if sold <R$35k | |
| 37.008.710/0001-78 | BR | IN 1888 monthly | Spread + 2.0% |
Exempt if sold <R$35k |
No exchanges found for the selected filters.
Decision flow
Three questions to know what you owe
Answer in order. The badges show what you must do for the current tax year (2025 → April 2026 filing).
- 01
Did you hold any crypto on Dec 31?
YesDeclare it on Bens e Direitos
Codes 81 (BTC), 82 (other coins) or 89 (stablecoins, NFTs). Required even if value is zero.
NoNo annual declaration needed for crypto
But you still owe DARF for any month you had > R$35k in sales with profit.
- 02
Did you sell more than R$35,000 in any single month?
YesPay DARF on capital gains
15% rate on the profit, code 4600. Due by the last business day of the following month.
NoExempt - no DARF for that month
Domestic exchange? You're done for that month. Offshore? Keep reading.
- 03
Did you trade over R$30,000/month on an offshore exchange?
YesFile IN 1888 monthly on e-CAC
Required for offshore brokers (Binance, KuCoin, etc.) when monthly trades exceed R$30k. Until DeCripto kicks in (Jul 2026).
NoNo monthly IN 1888 required
Domestic exchanges report this for you automatically. Until DeCripto kicks in (Jul 2026).
Disclaimer: This is informational guidance, not tax advice. Edge cases (P2P, airdrops, staking, mining) have additional rules - consult an accountant specialised in crypto.
Knowing if the exchange you trade on is domestic or offshore directly impacts how you declare crypto for Income Tax. Brokers with active CNPJ and custody in Brazil follow the monthly capital gains rule, with tax exemption for sales under R$35,000/month. Offshore exchanges under Law 14,754/2023 require annual declaration via DeC and have no such exemption.
Starting July 2026, the new DeCripto system will take effect, changing the automatic reporting for all exchanges. The table above identifies which brokers already report via IN 1888 and which leave full responsibility to the taxpayer.
Tax calendar
What's due, and when
Key dates for the Brazilian crypto taxpayer. We surface obligations the moment they become relevant.
-
DARF - capital gains
Pay 15% on profits from monthly sales above R$35k. Code 4600. Domestic and offshore - same rule.
-
IN 1888 - offshore traders
File monthly on e-CAC if you traded > R$30k on offshore exchanges. Goes away under DeCripto from Jul 2026.
-
IRPF 2025 - annual return
Declare year-end balances of all crypto under Bens e Direitos. Codes 81/82/89.
-
DeCripto rules take effect
IN 2,291/2025 replaces IN 1888. Exchanges (including DeCripto-joining offshore) report directly to RFB. New form replaces e-CAC submission.
-
CARF first exchange
First automatic exchange of crypto data between 70+ OECD-adopting countries. Base year 2026.
Domestic or offshore exchange: what changes in your taxes?
The Brazilian tax authority (Receita Federal, similar to the IRS) considers an exchange offshore when crypto assets are held by institutions abroad - regardless of whether the broker accepts Pix or has Portuguese support. The criterion is the legal custody of the asset, not the website language.
With Law 14,754/2023, in effect since Jan 2024, crypto in offshore exchanges is treated as financial investments abroad. This requires annual declaration via DeC and taxation on earnings, even if not withdrawn.
How to use this table to declare correctly
- Monthly IN 1888 - the broker sends your data to the Revenue every month. You still need to pay DARF, but the Revenue already has the info.
- Annual DeCripto - offshore exchange under Law 14,754. Annual declaration, no R$35k exemption.
- No reporting - the responsibility is 100% yours. Higher risk of inconsistency with the tax office.
R$35,000 Exemption: how it works
The exemption applies only to domestic exchanges. If you sold crypto on these brokers and the monthly total didn't exceed R$35,000, the profit is tax-exempt. Above that, a 15% rate on capital gains applies.
FAQ
Frequently asked questions about exchanges and Income Tax
Which crypto exchange has CNPJ in Brazil?
Top exchanges with active CNPJ in Brazil include Binance, Bybit, OKX Brasil, Coinext, NovaDAX, and Mercado Bitcoin. Having a CNPJ doesn't automatically mean they report monthly via IN 1888.
Domestic or offshore exchange: what's the difference for Tax?
Domestic exchanges allow tax exemption for monthly sales under R$35,000 and monthly DARF payment. Offshore exchanges require annual declaration via DeC with no R$35k exemption.
Does Bybit report to the Brazilian tax authority (Receita Federal, similar to the IRS)?
Yes. Bybit operates with a CNPJ in Brazil and performs monthly reporting via IN 1888. Brazil's tax authority has automatic access to your trading data there.
Does Binance report to Brazil's tax authority via IN 1888?
Not via IN 1888 monthly. Although Binance has a CNPJ in Brazil, it is classified as offshore (Law 14,754) and performs annual declaration via DeC. The user must pay DARF monthly on realized profits.
Which exchanges do not report to Brazil's tax authority?
Offshore exchanges like KuCoin, MEXC, Bitget, HTX, Gate.io, BingX, and BitMart do not perform automatic reporting to the RFB. The user is entirely responsible for declaring gains.
What is the R$35,000 exemption in the crypto market?
The R$35,000 exemption applies only to domestic exchanges. If the total monthly sales do not exceed R$35,000, the profit is tax-exempt. Above this amount, a 15% capital gains tax applies.
What is spread in crypto exchanges?
Spread is the difference between the buy and sell price practiced by the broker. Exchanges that operate with spread do not have a traditional order book and embed the fee directly into the final price, instead of charging maker/taker separately.
What are maker and taker fees in crypto exchanges?
Maker is the fee charged when you create an order in the book (limit order), adding liquidity to the market. Taker is charged when you accept an existing order (market order), removing liquidity. These fees can be reduced according to the trading volume or by holding the exchange's native token.
Methodology & sources
How this data is built
Every classification on this page comes from an official source. We publish methodology so accountants and journalists can verify.
- Tax regime per exchange RFB IN 1.888/2019 · IN 2.291/2025 (DeCripto) · Law 14.754/2023
- BCB licensing status Banco Central do Brasil · Resoluções 519–521
- Maker / taker fees Each exchange's official fee schedule (links per row)
- CNPJ verification Public RFB CNPJ search · Junta Comercial
- DeCripto framework IN RFB 2.291/2025 - official text
Report incorrect data
Context: Exchanges List