🔘Starting January 1, 2025, Russia will implement new taxation rules for income derived from cryptocurrency mining and sales. Under Law No. 418-FZ, miners will be required to pay either personal income tax (13–22%) or corporate profit tax.
🔘Mining income will be included in the general tax base, calculated at the market exchange rate on the date the cryptocurrency is received. Expenses such as electricity and equipment are considered indirect costs. Trading income will be taxed at a rate of 13–15%, forming a separate tax base.
🔘Cryptocurrency exchange rates will be determined based on data from major crypto exchanges. Operators of mining infrastructure must report miner information to tax authorities.
🔘The law addresses regulatory gaps, making the taxation system more transparent and bringing mining into the legal framework.