Angola vs Brazil
Crypto regulation comparison
Angola
Brazil
No Data
Legal
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Brazil passed comprehensive crypto legislation (Law 14,478) in December 2022, which took effect in June 2023. The Banco Central do Brasil was designated as the primary regulator for crypto assets used as payment, while the CVM oversees crypto securities. Capital gains on crypto are taxed at 15-22.5%.
Tax Type
Unclear
Tax Type
Capital gains
Tax Rate
N/A
Tax Rate
15-22.5%
Exchanges
No
Exchanges
Yes
Mining
No
Mining
Yes
Regulator
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Regulator
Banco Central do Brasil, CVM, Receita Federal
Stablecoin Rules
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Stablecoin Rules
Central Bank developing stablecoin-specific rules as part of the crypto regulatory framework
Key Points
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Key Points
- Law 14,478/2022 (Marco Legal das Criptomoedas) provides a comprehensive legal framework
- Banco Central regulates VASPs; exchanges must obtain authorization to operate
- Capital gains taxed at 15% (up to R$5M), 17.5% (R$5-10M), 20% (R$10-30M), 22.5% (above R$30M)
- Monthly gains under R$35,000 from sales on domestic exchanges are exempt
- Receita Federal requires detailed monthly reporting of crypto transactions via IN1888
Sources
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