BTC $67,110.00 (+0.90%)
ETH $1,946.67 (+1.02%)
XRP $1.41 (+0.69%)
BNB $618.48 (+2.87%)
SOL $83.09 (+2.47%)
TRX $0.29 (+1.07%)
DOGE $0.10 (+2.07%)
BCH $557.76 (+0.64%)
ADA $0.28 (+3.91%)
LEO $8.69 (+0.05%)
HYPE $29.62 (+3.93%)
LINK $8.73 (+2.95%)
CC $0.16 (+3.27%)
XMR $331.41 (+0.72%)
XLM $0.16 (+1.15%)
RAIN $0.01 (-3.41%)
HBAR $0.10 (+2.07%)
ZEC $256.56 (-0.95%)
LTC $54.42 (+4.23%)
AVAX $9.02 (+1.84%)

Brazil vs Indonesia

Crypto regulation comparison

← Back to map | Brazil | Indonesia
Brazil

Brazil

Indonesia

Indonesia

Legal
Legal

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%.

Cryptocurrency is legal in Indonesia and classified as a commodity (not currency). Bappebti regulated crypto since 2019, but authority transitioned to OJK (Financial Services Authority) in January 2025. Under PMK 50/2025 (effective August 2025), crypto transactions incur a 0.21% final income tax via domestic exchanges (1% via foreign platforms). VAT on crypto transfers was abolished as crypto was reclassified as digital financial assets.

Tax Type Capital gains
Tax Type Varies
Tax Rate 15-22.5%
Tax Rate 0.21% (domestic exchange) / 1% (foreign platform)
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator Banco Central do Brasil, CVM, Receita Federal
Regulator OJK (Otoritas Jasa Keuangan) since January 2025
Stablecoin Rules Central Bank developing stablecoin-specific rules as part of the crypto regulatory framework
Stablecoin Rules Crypto traded as commodities; stablecoin-specific rules under development with OJK transition
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
Key Points
  • Crypto regulated by OJK since January 2025, transitioned from Bappebti
  • 0.21% final income tax on (PPh Art. 22) crypto transaction value for sales per PMK 50/2025
  • VAT abolished under PMK 50/2025; reclassified as digital financial assets
  • Only crypto assets approved and listed by Bappebti can be traded on licensed exchanges
  • Indonesia launched a national crypto exchange (Bursa Kripto Indonesia) in 2023
Sources
Sources