How is cryptocurrency taxed in Russian Federation?

Russian Federation applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“cifrovaya valyuta priznaetsya imushchestvom. Dohody grazhdanina v vide cifrovoj valyuty, sozdannoj v rezultate majninga, budut schitatsya poluchennymi v naturalnoj forme ot istochnikov v RF i oblagatsya NDFL po obshcheustanovlennym stavkam.”

This reflects guidance from Federal Tax Service (Federal Law 418-FZ, eff. 2025), as of 2025.

See the full Russian Federation crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Russian Federation with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Federal Tax Service (Federal Law 418-FZ, eff. 2025), as of 2025