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
in force
01 Jan 2026 in force
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
Measure providing for taxation of financial investments and virtual assets including imposition of 17.5% flat rate on capital gains from digital assets entered into force (Measure No. 1,303)
On 1 January 2026, the Measure providing for taxation of financial investments and virtual assets, including imposition of a 17.5% flat rate on capital gains from digital assets entered into force. The measure introduces reforms to the taxation of f…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
other regulatory body
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