Russia Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Russia in 2026.
Russia enacted legislation on digital financial assets in 2021. Cryptocurrency is recognized as property for tax purposes. Gains from the sale of digital assets are taxed as income at the standard progressive rates (13-22%), but investment income including crypto gains is capped at 15% for amounts above RUB 5 million. Mining income is taxed based on the market value of coins at the time of receipt. Since 2025, crypto mining has been explicitly legalized and regulated.
Crypto Tax Status
Taxed
Treatment
Property (digital financial assets)
Additional Notes
Russia requires declaration of digital currency holdings and income. Use of cryptocurrency as a means of payment for goods and services is prohibited within Russia, but ownership and trading on exchanges are permitted. Mining operations are now regulated and must register with the authorities. The tax treatment continues to evolve as Russia develops its digital asset regulatory framework.
How Russia Crypto Tax compares
Russia taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
