Taxes · 🇷🇺 Russia
Crypto and tokenized asset taxes in Russia
Since 2025 digital currency is property under the Tax Code; income from selling it is pooled with securities income and taxed at 13% up to RUB 2.4 million a year and 15% above.
Also in: ru
Crypto
Gains
13% up to RUB 2.4 million a year, 15% above (investment income base)
Losses
No specific guidance found on offsetting crypto losses.
Also
Federal Law 418-FZ of 29 Nov 2024 applies from 1 Jan 2025. Crypto income is pooled with income from shares, bonds, fund units, repo and bank deposits for the 13%/15% threshold. Crypto sales and mining are exempt from VAT.
Income and tokenized assets
Staking, lending, yield
Mined digital currency is income at its market value on the date the miner can dispose of it. Miners must report mined currency and wallet addresses to the FNS by the 20th of the following month. No specific guidance found on staking, lending or airdrops.
Tokenized stocks, bonds, funds
Russia has a separate legal category of digital financial assets (TsFA/ЦФА) issued on registered platforms; tax rules for them differ from those for digital currency. No specific guidance was confirmed in this research on how individuals are taxed on TsFA or on foreign tokenized stocks or fund units.
Filing
Tax year
Calendar year; 3-NDFL return due 30 April of the following year
Reporting
Individuals declare crypto income themselves on 3-NDFL, since brokers do not withhold tax on crypto. A planned duty to declare crypto operations above RUB 600,000 a year was removed from the 2024 law. Miners report mined amounts and wallet addresses monthly.
Tax authority
Watch out
- The 13%/15% threshold is shared with securities and deposit income.
- Crypto income must be declared by the taxpayer on 3-NDFL.
- Mining is not allowed under the simplified, patent or self-employed regimes.
Sources
- FNS (Irkutsk) – taxation of digital currency operations · nalog.gov.ru
- Interfax – Ministry of Finance on NDFL rates for crypto · interfax.ru
- Interfax – Putin signs digital currency tax law · interfax.ru
- Finuslugi – NDFL on shares, bonds and crypto 2026 · finuslugi.ru
Not confirmed
- One guide (finuslugi.ru) applies the general 13%–22% scale to crypto income; the law as reported by Interfax pools it in the 13%/15% investment base — not confirmed on an official FNS page.
- Tax treatment of digital financial assets (TsFA) for individuals.
- Loss offset rules for crypto, and treatment of staking and airdrops.
- Existing summary (29 Oct) matches; no correction needed.
Researched 2026-11-01 for private individuals resident in Russia. Information, not tax advice — rules change; check the tax authority before you file.