In 2025, it will still be mandatory to declare crypto assets acquired for amounts equal to or greater than R$5,000 per category on Income Tax. This means that if a person purchased R$5,000 in $BTC and R$2,500 in $ETH , only Bitcoin needs to be declared. The requirement remains valid for each type of digital asset, in line with previous regulations.

In addition, the tax is levied ONLY ON PROFITS OBTAINED from sales of crypto assets that exceed R$35,000 in a single month. The rates vary between 15% and 22.5%, depending on the value of the capital gain. Transactions carried out on international exchanges also continue to be subject to specific taxation, with an initial rate of 15% on income.

With the implementation of the new DeCripto platform by the Federal Revenue Service, greater detail and control over declarations is expected, including information on international transfers, NFTs, and assets linked to other assets. Therefore, it is recommended that taxpayers pay attention to the changes and keep all documents organized to facilitate the process. #IRPF #LEAO

The obligation to declare crypto assets in Income Tax.

According to RFB Normative Instruction No. 1,888/2019, it remains valid in 2025. In accordance with Federal Revenue guidelines, cryptoassets acquired for amounts equal to or greater than R$5,000 per category must be informed in the declaration of assets and rights. If a taxpayer has, for example, R$4,500 in Bitcoin and R$3,000 in Ethereum, they will not need to declare, as the acquisition values ​​are below the established limit.

If there is a sale and the profit obtained exceeds R$35,000 in a single month, the taxpayer must calculate the capital gain (difference between the purchase price and the sale price) and pay the tax due, with rates varying from 15% to 22.5%. This tax must be paid by the last business day of the month following the transaction.

The R$5,000 limit refers to the acquisition cost, not appreciation or profit. Therefore, even if the asset appreciates, the declaration is only required if sales in the month exceed R$35 thousand.

Transactions carried out directly between people (peer-to-peer), without intermediaries such as exchanges, do not exempt the declaration or payment of taxes. The blockchain records all transactions, making them traceable. The IRS can monitor transactions using tools such as the DeCripto platform, both on national and international exchanges.

Therefore, it is essential that taxpayers keep detailed records of all transactions and comply with tax regulations to avoid legal and financial problems. Federal Revenue inspection is more rigorous, making compliance essential.
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The declaration of crypto assets in the Income Tax remains mandatory in 2025, according to Normative Instruction RFB No. 1,888/2019, and transactions carried out on Binance, such as purchases, sales, exchanges and transfers, need to be analyzed carefully to comply with tax requirements. Here are some examples that will help you understand better:

1- Purchase of Cryptocurrencies:

If you acquired more than R$3,978,764,81,955 thousand in Bitcoin on Binance, you will need to declare this amount in the “Assets and Rights” tab of the IR, but only if the total of your crypto assets is greater than R$3,978,764,81,955 thousand (in each segment) on December 31, 2024. In the declaration, you inform the type of asset, the location (Binance) and the amount in reais.

2- Sale at a Profit:
Suppose you sold R$39,787,648,195,250 worth of Ethereum in a month and made a profit of R$39,787,648,195,550. Since the total sales for the month were below R$39,787,648,195,350, there will be no tax to pay. However, you need to report this profit in the “Exempt and Non-Taxable Income” section of your income tax return to justify the increase in your assets.

3- Crypto Exchange (Swap):
If you exchanged 0.1 BTC for 1 ETH, this is treated as a swap and, for the IRS, is equivalent to a sale. If the market value of this exchange exceeds R$39,787,648,195,350 in the month, you will need to calculate the profit and pay tax on it (between 15% and 22.5%, depending on the amount). If it is below the limit, the transaction still needs to be reported as exempt.

4- Transfers to External Wallet:
When you transfer R$3978764819510 thousand in crypto assets from Binance to an external wallet, there is no tax, but these assets need to be registered in the IR, informing the destination wallet in the “Assets and Rights” tab.

5- Profits Throughout the Year:

Even if all monthly sales are within the limit of R$3978764819535 thousand and are tax-exempt, you need to declare the total profit accumulated in the year as exempt. This is important to maintain consistency with your declared assets.

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