Brazil: Measure providing for taxation of financial investments and virtual assets including imposition of 17.5% flat rate on capital gains from digital assets (Measure No. 1,303)
Progress
Current status
adopted
10 Jun 2025 adopted
Scope
Implementers
Brazil
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Government Branch
executive
Government Body
other regulatory body
Implementation Level
national
Timeline of events
Ministries of Finance and Management and Innovation adopted Measure providing for taxation of financial investments and virtual assets including imposition of 17.5% flat rate on capital gains from digital assets (Measure No. 1,303)
On 10 June 2025, Brazil’s Ministry of Finance and Ministry of Management and Innovation adopted a Measure providing for taxation of financial investments and virtual assets, including imposition of a 17.5% flat rate on capital gains from digital ass…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
other regulatory body