Tax Advantages in Forex up to 35 Thousand

Changes in Investment Taxation in Brazil

Starting in 2026, the tax landscape for investments in Brazil will undergo significant changes. A new provisional measure proposes changes to the taxation of various assets, including digital ones. The proposal establishes a single rate of 17.5% on gains from digital assets, eliminating the current exemption for monthly operations of up to R$ 35 thousand.

Impact on Digital Asset Operations

The new rule will apply to all transactions, regardless of the value transferred or the time holding the asset. This includes cases of self-custody and assets traded on foreign platforms. The assessment and collection of the tax will be done quarterly, allowing for the offsetting of losses within the same quarter or up to five previous quarters.

Scope of the New Taxation

In addition to the main digital currencies, the new rule also applies to fixed income tokens, which represent investments such as CDBs and debentures. This change formalizes the interpretation already adopted by the Federal Revenue Service regarding these instruments.

Comparison with the Current System

Currently, the profit from the sale of digital assets is taxed progressively, with rates ranging from 15% to 22.5%, only when it exceeds the limit of R$ 35 thousand per month. With the proposed change, any capital gain will be taxed, aligning the taxation of digital assets with other financial investments.

Context of Tax Reform

This change is part of a broader government proposal to standardize the taxation of investments. The measure unifies the Income Tax rate at 17.5% for fixed and variable income investments and applies a 5% tax on currently exempt assets.

Implementation Process

The provisional measure is valid for 120 days and must be approved by Congress to become a definitive law. If maintained, the new rules will come into effect from January 2026, giving investors time to adapt to the changes.

Before the MP, the income tax rates varied between 15% and 22.5%, with an exemption for operations up to R$ 35 thousand monthly, monthly assessment, and limited loss compensation. After implementation, there will be a single rate of 17.5%, with no exemptions, quarterly assessment, and the possibility of offsetting losses over up to 5 quarters.

This tax reform seeks to simplify and standardize the tax treatment of investments in Brazil, including digital assets, which are becoming increasingly relevant in the national and international financial landscape.