Brazil has a clear legal framework for cryptocurrency regulation established by Law 14,478/2022 (Marco Legal) and Decree 11,563/2023, providing comprehensive rules for crypto activities including licensing and AML compliance.
| Status | Legal |
| Risk Score | 30/100 (Moderate Risk) |
| Region | south america |
| Currency | BRL |
| Adoption Rank | #9 |
| Capital Gains (Personal) | 15% to 22.5% progressive capital gains tax |
| Capital Gains (Corporate) | 25% corporate tax on crypto gains |
| VAT on Crypto | No |
| Staking Tax | Taxed as income at progressive rates |
| Airdrop Tax | Taxed as income |
Brazil taxes crypto capital gains progressively for individuals (15%-22.5%) and at 25% corporate tax for businesses. Staking and airdrops are taxed as income. VAT does not apply to crypto transactions.
| Required | Yes |
| Regulator | BCB / CVM |
| Framework | Law 14,478/2022 (Marco Legal) and Decree 11,563/2023 |
| Ease | medium |
| Cost | $20,000 - $200,000 |
Licensing is mandatory for crypto service providers under the Marco Legal framework with moderate complexity in obtaining licenses.
Status: regulated
DeFi activities are regulated under the Marco Legal framework, requiring compliance with AML and licensing rules.
Status: regulated
Stablecoins are regulated under the general crypto asset framework established by Law 14,478/2022, requiring issuer registration and compliance with financial regulations.
Status: no_rules
No NFT-specific regulation. CVM may assert jurisdiction over NFTs with securities characteristics.
| Legal | Yes |
| Electricity | $0.098/kWh |
| Renewable | 83% |
| Infrastructure | good |
Brazil offers favorable conditions for mining with high renewable energy usage and moderate electricity costs.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
← Back to Crypto Map