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A bill to tax investments in bitcoin (BTC) and other cryptocurrencies made outside of Brazil has been approved by the Senate and is expected to take effect on Jan. 1, 2024.


As the official website of the Brazilian Federal Senate points out, on November 29, the legislative body voted in favor of making investments in cryptocurrencies by individuals abroad subject to taxation. The text, which had already been approved in the Chamber of Deputies last October, is now waiting to be sanctioned by President Lula da Silva.
Once it goes into effect, Brazilians will be forced to pay up to 15% tax on income derived from cryptocurrencies stored on exchanges outside the country. Taxation will tax the gains, so the investor will only be taxed at the time of the sale of their assets.
According to the bill, any Brazilian who earns more than USD 1,200 (about 6,000 Brazilian reais) on exchanges outside Brazil will pay the tax. In this way, funds abroad will be taxable at the same rate as funds within the country.
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