Brazil Crypto Tax Calculator

How it works

This calculation uses the weighted average price per asset and applies the rules of RFB Normative Instruction No. 2039/2021 for crypto profits (lucro cripto):

Step 1 · Group

All trades are grouped by month and by asset. The average price of each asset is recalculated on every purchase.

Step 2 · Calculate Profit

Profit = Sales Revenue − average cost basis of the month's sales. Losses reduce the monthly profit.

Step 3 · Offset Losses

Losses accumulated from previous months are used to reduce positive profits before the exemption is applied.

Step 4 · Exemption & IRPF

If the month's net profit (after offsets) is below BRL 35,000 → exempt. If BRL 35,000 or more → 15% IRPF on the excess.

Frequently asked questions