Bitcoin Tax in Russia (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

Bitcoin access is restricted in Russia

Holding bitcoin is legal in Russia and the rules are consolidating: legislation signed in August 2026 creates a regulated crypto market under Bank of Russia oversight, effective from September 2026, with exchanges and custodians required to obtain licenses. Industrial mining has been legal since a 2024 law, and an experimental legal regime permits crypto settlements in cross-border trade. Using crypto as payment inside Russia remains prohibited, and Western sanctions, including an EU ban on providing crypto services to Russian residents, isolate the country from global exchanges.

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

For a lawful holding, income from selling cryptocurrency is subject to Russian personal income tax because cryptocurrency is recognized as property. Your tax base is the positive difference between sale proceeds and expenses connected with acquiring and selling that cryptocurrency.

Regime: Taxed as income
Tax authority: Федеральная налоговая служба
Framework: Федеральный закон от 29.11.2024 № 418-ФЗ, глава 23 Налогового кодекса Российской Федерации (2024)
Losses: The tax base on a cryptocurrency sale is calculated as the positive difference between sale income and expenses related to acquiring and selling that cryptocurrency.

Mining income

Digital currency received from mining is income in kind from Russian sources. The tax base is the market quotation on the day you obtain the right to dispose of it, and documented mining expenses may reduce the tax base for tax residents.

Frequently asked questions

Is bitcoin sale income taxable in Russia?

Yes. The Federal Tax Service says cryptocurrency is property and income from its sale is subject to personal income tax under Chapter 23 of the Tax Code.

How is Russian crypto sale tax calculated?

The Federal Tax Service states that the tax base is the positive difference between sale income and expenses connected with acquiring and selling the cryptocurrency.

How does Russia tax mined bitcoin?

The Federal Tax Service treats mined digital currency as income in kind and says its tax base is its market quotation on the day the taxpayer gains the right to dispose of it.

Sources

The authority itself: Федеральная налоговая служба. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Russia covers exchanges, payment methods and legality for residents.