Venezuelans have until March 31, 2026, to declare their income from cryptocurrencies as part of the Income Tax (ISLR). Those who generated more than 40 USDT in 2025 are required to include it in their declaration to the Seniat.

📌 Deadline and tax obligation

Deadline: March 31, 2026.

Responsible institution: National Integrated Customs and Tax Administration Service (Seniat).

Obligation: Report income derived from operations with cryptocurrencies (Bitcoin, Ethereum, etc.) within the ISLR declaration.

💰 Income threshold

Minimum amount subject to declaration: income exceeding 40 USDT during the 2025 tax year.

Application: for both natural and legal persons.

⚠️ Consequences of not declaring

Sanctions and surcharges: provided for in the Organic Tax Code.

Banking problems: lack of traceability may lead to blocking or difficulties in financial operations.

Ignorance does not exempt: even if the taxpayer was unaware of the regulation, they remain responsible.

📝 Basic steps to declare

Access the Seniat portal with username and password.

Complete Form DPN-25 (natural persons) or the corresponding one for legal persons.

Include income from cryptocurrencies along with other regular income.

Verify and pay the tax before March 31.

🚨 Recommendations

Review all crypto transactions from the 2025 tax year.

Convert income to USDT or bolívares according to the Seniat's criteria for greater clarity.

Keep proof of operations (wallets, exchanges, transfers) to demonstrate traceability.

Consult with an accountant specialized in crypto assets if there are doubts about how to declare.

In summary: every Venezuelan who has generated more than 40 USDT in cryptocurrencies in 2025 must include that income in their ISLR declaration before March 31, 2026. Failing to do so may result in sanctions and financial problems.