Canonical value
Held under 365 days: taxable at 28%. Held 365 days or more: exempt (for non-professional holders)●Verified ·
- Unit
- %
- Issuing authority
- Diário da República — Código do IRS (texto consolidado)
- Legal instrument
- CIRS Art. 10.º al. k); Art. 72.º
- Last verified
- Review cadence
- quarterly
- Notes
- The 365-day exemption applies to non-professional activity; professional/business crypto activity is taxed under Category B.
Change history
- Initial captureHeld under 365 days: taxable at 28%. Held 365 days or more: exempt (for non-professional holders)
No further changes recorded yet — unchanged since it was first captured.
