See how to regularize Bitcoin and undeclared cryptocurrencies

Source: PortaldoBitcoin Original Title: See how to regularize undeclared Bitcoin and cryptocurrencies Original Link: The federal government has opened a new front for asset regularization for Brazilians who have undeclared assets — and, this time, the focus is particularly on those who have Bitcoin and other cryptocurrencies off the radar of the Federal Revenue Service. Law 15.265/2025, published on November 21, created the Special Regime for Asset Update and Regularization (Rearp), a program that functions as a kind of “controlled tax amnesty.”

The purpose of this law is to allow taxpayers to update the value of their assets or regularize assets held without official declaration, including Bitcoin, stablecoins, and other crypto assets, whether they are on foreign exchanges or even self-custodied assets.

The theme gained strength precisely at the moment when Brazil is tightening the reporting rules for crypto, aligning itself with the OECD's international standards. With new requirements for brokers, including foreign platforms, and greater data cross-referencing from the Central Bank and the Revenue Service, the risk for those who remain silent has increased significantly.

It is in this context that the Rearp emerges as an alternative, as a last chance for the regularization of non-compliant assets and for investors to avoid future penalties — as long as they agree to pay the defined tax and formalize their position.

How Rearp Works

The program allows for two distinct movements: the update of the value of already declared assets and the regularization of lawful assets that have never been reported to the tax authorities. For the cryptocurrency investor, the most relevant point is precisely the second option, which legalizes assets held in international exchanges, personal wallets (such as hardware wallets) or DeFi platforms that have never appeared in the income tax declaration.

According to the rules, the taxpayer must report the market value of the crypto assets as of December 31, 2024, the base date set by law. A total taxation of 30% applies to this amount, consisting of a fixed Income Tax of 15% on the presumed capital gain and a fine of 100% on the Income Tax (, meaning an additional 15% on the gain ).

The Rearp is valid for 90 days and started counting from the publication of the law in the Official Gazette on November 21, 2025. In other words, the taxpayer has until February 19, 2026, to take advantage of these rules and regularize their assets.

The government claims that by joining the Rearp, the investor obtains a kind of “penal pardon”: they regularize their situation, avoid the risk of accusation for omission or tax evasion, and have their assets officially recognized by the Federal Revenue. The law also allows for installment payments of up to 36 times, making the financial settlement less burdensome.

The program gained prominence among experts because it arrives at the same time that the tax authority has strengthened monitoring of foreign exchanges, which will now have to report information about Brazilian clients. This means that, for the first time, investors who hold assets outside the country under the belief that they would be “invisible” to the tax authorities are now directly on the radar of the authorities.

In this scenario, the Rearp presents itself as an opportunity for those who have accumulated Bitcoins or other cryptos in recent years and have failed to declare them, either due to ignorance or believing that the authorities would not reach digital assets. The cost is high, but experts argue that it may be lower than the risk of future penalties.

Main details of the Rearp

Adhesion deadline: 90 days from the regulation of the program by the Federal Revenue.

Calculation basis: market value of the crypto assets on 12/31/2024.

Taxation: 30% total, consisting of 15% Income Tax + 100% fine on the income tax (, that is, an additional 15%).

Payment: possibility to pay in full or in installments of up to 36 times.