Russia — Taxation of Cryptocurrency / Digital Currency (цифровая валюта) for Individuals
Asked about the taxation of cryptocurrency or digital currency (цифровая валюта) for individuals in Russia.
Key facts — Russia, 2026
| Field | Value |
|---|---|
| Country | Russia (RU) |
| Tax | НДФЛ (personal income tax) on gains — digital currency taxed as property (имущество) |
| Disposal gains scale | Special two-rate scale: 13 % up to 2.4M ₽, 15 % above (capped at 15 %) |
| Mining income scale | General progressive scale 13 / 15 / 18 / 20 / 22 %, taxed at fair value at receipt |
| Currency | Russian rouble (₽ / RUB) — all amounts converted at Банк России rate on the transaction date |
| Legislation | Федеральный закон № 418-ФЗ от 29.11.2024 (digital-currency tax), amending НК РФ глава 23; № 259-ФЗ (digital financial assets / digital currency framework) |
| Authority | ФНС — Федеральная налоговая служба (Federal Tax Service), nalog.gov.ru |
| Filing | Annual 3-НДФЛ declaration, due 30 April of the following year; tax paid by 15 July |
| VAT (НДС) | None — operations with digital currency and mining are exempt from НДС |
| Non-resident rate | 30 % on Russian-source crypto income, no cost-basis structure parity (verify) |
| Quality tier | Research-verified — pending sign-off by a qualified Russian accountant |
| Skill version | 1.0 |
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Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about the taxation of cryptocurrency or digital currency (цифровая валюта) for individuals in Russia. Trigger on phrases like "crypto tax Russia", "цифровая валюта налог", "Bitcoin tax Russia", "mining tax Russia", "майнинг налог", "налог на криптовалюту", "crypto НДФЛ", "is crypto legal in Russia", "реестр майнеров", "продажа криптовалюты налог", "crypto property Russia", or any request to compute, classify, or advise on Russian tax on disposal of digital currency, mining income, or holding crypto. Covers Federal Law No. 418-ФЗ (29 Nov 2024) which treats digital currency as PROPERTY (имущество), the two distinct НДФЛ tax bases (disposal gains capped at 15 %, mining income on the general 13–22 % scale), cost-basis deduction, the mining registry (реестр майнеров) and reporting, the ban on domestic crypto payments, the experimental legal regime (ЭПР) for foreign-trade settlements, the 3-НДФЛ declaration, and the absence of VAT (НДС) on digital currency. For ordinary income tax see ru-income-tax; for self-employed see ru-self-employed-npd.
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