Tax Ruleeffective

Instrução Normativa RFB No. 2,291/2025 – DeCripto

Also known as: Brazil DeCripto Reporting

Brazil Receita Federal

Overview

Modernises crypto transaction reporting and aligns it with the OECD Crypto-Asset Reporting Framework.

Key Details

Jurisdiction

Brazil

Regulator

Receita Federal

Law Type

Tax Rule

Status

In Force

Official Law Number

IN RFB 2,291/2025

Official Title

Instrução Normativa RFB No. 2,291/2025 – DeCripto

Effective Date

July 1, 2026

Publication Date

November 14, 2025

Last Verified

August 24, 2026

Topics Covered

Tax Disclosure

Who This Law Applies To

Exchanges, individuals, entities and reporting crypto-asset service providers.

Key Requirements

Brazilian exchanges and qualifying persons report prescribed crypto transactions and taxpayer information.

Official Sources

Official legal text

gov.br

Related Laws

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