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The Changes That Redefine The Cryptocurrency Market
Since June 11, 2025, Provisional Measure No. 1.303/2025 began to be processed in Congress. It reforms the taxation on virtual assets and investments in Brazil and revokes old provisions. The new rules take effect on January 1, 2026, according to information from PwC Brazil.
Among the most relevant changes is the elimination of the monthly exemption of R$ 35 thousand for profits from cryptocurrencies. Additionally, the progressive table of 15% to 22.5% is replaced by a fixed rate of 17.5% on capital gains.
The new rule also affects all operations with virtual assets, including between national and international exchanges, according to Cointelegraph Brazil. The text also creates the Special Regulation Regime for Virtual Assets (RERAV). The program allows investors to declare unreported crypto assets upon payment of 7.5%. The initial deadline is 180 days, with the possibility of extension, according to Planalto.
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How Taxation Was Until 2025
Until 2025, individuals had an income tax exemption for profits of up to R$ 35 thousand per month in crypto assets. When the limit was exceeded, the profit went into the progressive range of 15% to 22.5%, accordingly.
The assessment occurred monthly. Meanwhile, assets in self-custody, without mediation by exchanges, remained in a gray area in the oversight. With the new PM, the government closes these loopholes and standardizes the rules, according to Cointelegraph Brazil.
What Changes for Investors in 2026
Starting in 2026, all operations with crypto assets will pay a single rate of 17.5% on net gain. This measure applies to individuals, Simples companies, and foreign investors.
Assets in private custody and DeFi (decentralized finance) operations are also included in the new rule. The government authorizes the offsetting of losses only among crypto asset operations, within a period of five trimesters. This offsetting does not apply to gains on stocks or traditional funds.
The assessment will be quarterly, and the taxpayer must pay the tax in the following month. Those with unreported assets may join the RERAV and regularize their situation upon payment of 7.5%. The initial deadline is 180 days and can be extended, according to Planalto.
The Direct Impacts for Investors and the Crypto Market
Small investors who benefited from the old monthly exemption will lose that benefit. Even with the fixed rate, the tax burden is expected to rise for those with average or moderate profits.
The government expands oversight and traceability of operations, requiring investors to declare all self-custodied assets. National exchanges play a central role in retaining income tax, especially on staking and earnings from crypto assets under custody, according to Cointelegraph Brazil.
Experts warn that using cryptocurrencies as a means of payment may become less advantageous. Each transaction may generate a tax obligation on capital gains, according to Cointelegraph.
Timeline of The New Regulation
On June 11, 2025, the government published MP 1.303/2025, establishing the new rules for the taxation of financial and virtual assets. Since then, the text has progressed in the Joint Committee of the National Congress, under the rapporteurship of Deputy Carlos Zarattini (PT-SP).
The new rules will take effect on January 1, 2026, after final approval of the text, according to PwC Brazil.
Thus, those investing in Bitcoin and other cryptocurrencies need to prepare for the new Brazilian tax scenario. The end of the monthly exemption and the fixed rate on all operations require financial planning. Joining the RERAV represents an opportunity to regularize assets and avoid future problems with the tax authorities.
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