Being a doubt of mine, I went after and created a post to help those like me who have doubts about our cryptos and when it is necessary to declare them to avoid problems with the Lion of IRRF, I hope it is useful and good reading friends!
You must declare your cryptocurrencies from Binance in Brazil to the Income Tax (DIRPF) if the acquisition value of each type of asset is equal to or greater than R$ 35 thousand monthly. Transactions (buy/sell) above R$ 30 thousand monthly in foreign brokers require monthly reporting (IN 1888).
Main Conditions and Rules (Calendar Year 2025/Exercise 2026):
• Declaration of Assets (DIRPF): Mandatory if the total acquisition cost per type of crypto asset (e.g., BTC, ETH) exceeds R$ 5,000.00.
• Profitable Sales (Capital Gain): Exempt for total disposals up to R$ 35 thousand per month. Above that, there is income tax (15% to 22.5%) on the profit, payable via GCAP by the following month.
• Monthly Reporting (IN 1.888/2019): If Binance is considered foreign, the user is responsible for monthly reporting of transactions exceeding R$ 30 thousand, as per the Federal Government portal.
• New Rule (Starting July 2026): Binance, according to new regulations (IN 2.291/2025), will start reporting transactions directly to the Revenue, but the user's obligation to declare in the DIRPF remains.
How to Declare in the "Assets and Rights" Form:
• Group: 08 – Crypto Assets.
• Code: 01 (Bitcoin), 02 (Altcoins), 03 (Stablecoins), etc..
• Description: Provide the quantity, type, CNPJ of the exchange (if applicable), or if it is self-custody (cold/hot wallet) and the acquisition cost in Reais
