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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsYes—selling or otherwise disposing of cryptocurrency can create taxable income in Russia. The Federal Tax Service (FTS) treats digital currency as property. For an individual, the usual taxable base is the positive difference between disposal proceeds and documented acquisition and disposal costs. Simply holding coins is not, by itself, the same as realizing NDFL income.
You may have two separate compliance questions: an annual 3-NDFL declaration and, in some cases, a report about movements on a foreign account or electronic wallet. Registered miners also have a separate monthly information-reporting duty. The correct treatment depends on what happened to the asset, your residence, the legal form of the platform or wallet, and the records you can prove.
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What Russian tax rules treat as a crypto-tax event
On 31 January 2025, the FTS summarized Federal Law No. 418-FZ with the statement: “Цифровая валюта признается имуществом.” That property treatment means a later transaction can be relevant for income tax even though cryptocurrency is not treated as ordinary money for every legal purpose.
Holding is different from disposal
Keeping bitcoin, ether or another digital currency in an exchange account or wallet does not automatically establish a taxable gain. The event to analyze is a sale or another disposal that produces income. The FTS specifically discusses sale; exchanges, payments and other non-sale disposals require transaction-level analysis under the current rules.
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- Sale for rubles or another fiat currency: normally the clearest disposal event.
- Crypto-to-crypto exchange: do not assume that no rubles changed hands means no tax event; preserve the units exchanged, their ruble value at the time and the acquisition lots involved.
- Payment for goods or services: treat the transfer as a possible disposal and retain the invoice, payment record and valuation evidence.
- Transfer between wallets you control: a genuine internal transfer is different from a sale, but you must be able to show that ownership did not change.
- Mining receipts: keep them separate from later sale calculations because mining has its own information-reporting route.
Where the facts do not fit a straightforward sale, the safest approach is to preserve complete evidence and confirm the treatment against the current Tax Code or qualified Russian tax advice.
How to build a defensible crypto ledger
The FTS calculation depends on evidence. A spreadsheet total without a link to the underlying transactions is much weaker than a lot-by-lot ledger that connects each disposal to its purchase and fee records.
Records to collect
- CSV or API exports from every exchange, including deposits, withdrawals, trades, conversions and fees.
- Wallet addresses, transaction IDs, block dates and the number of units moved.
- The ruble valuation used for each disposal, with the date and method used to convert a non-ruble price.
- Bank statements showing fiat deposits and withdrawals.
- Purchase confirmations, broker or exchange statements, peer-to-peer receipts and mining records.
- Separate evidence for trading fees, network fees and other disposal costs.
- A mapping from each sold unit to its acquisition lot, including partial sales.
Export data before an exchange changes its interface or closes an account. Keep the original files and an unmodified copy of any API output, then retain a readable ledger showing how each line was calculated.
The basic tax-base formula
The FTS describes the base as the positive difference between income from selling cryptocurrency and expenses connected with acquiring and selling it:
Taxable base = disposal proceeds − documented acquisition costs − documented disposal costs
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Only a positive difference is taxable under this formulation. Costs must be connected to the asset and supported by records. If the purchase price or fees cannot be substantiated, the tax authority may reject those deductions and calculate income using the amount that can be established from the disposal.
Illustrative calculation
Suppose an individual sells coins for RUB 1,200,000. The ledger contains a purchase record for RUB 900,000 and documented exchange and network fees of RUB 20,000. The calculated positive difference is RUB 280,000. That example demonstrates the method, not a guaranteed rate or a ruling on any particular transaction type.
If coins were acquired in several batches, allocate the documented cost to the units sold. Do not use an unsupported average simply because it is convenient; retain the method and the source records so another person can reproduce the result.
Filing 3-NDFL and paying the tax
For crypto income that must be declared, the recurring individual deadlines given by the FTS are firm calendar dates:
| Action | Deadline | What it covers |
|---|---|---|
| Submit 3-NDFL | 30 April of the year after the tax year | Income requiring an annual individual declaration, including reportable crypto disposal income |
| Pay assessed NDFL | 15 July of the year after the tax year | The tax due for the preceding calendar year |
The FTS wording is: “Декларация должна быть представлена не позднее 30 апреля года, следующего за истекшим налоговым периодом.” For income received during 2025, the example dates are 30 April 2026 for the declaration and 15 July 2026 for payment.
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A practical filing sequence
- Close the tax-year ledger. Reconcile exchange exports, wallet transactions and bank movements. Remove duplicate API rows and label internal transfers.
- Identify disposals. Mark sales, swaps, payments and any other transaction where ownership or economic value was exchanged.
- Assign costs. Link each disposal to documented acquisition lots and eligible disposal expenses. Keep mining receipts in a separate schedule.
- Calculate ruble amounts. Record the valuation date, source and conversion method for every non-ruble transaction.
- Complete the current 3-NDFL form. Use the live FTS form and instructions for the relevant year; do not rely on an archived form or an old example.
- Submit by 30 April. Save the submission confirmation and a complete copy of the declaration and schedules.
- Pay by 15 July. Keep the payment order or electronic receipt with the tax-year file.
These dates concern income-tax filing. They do not replace any separate notice or report that may apply to a foreign account or electronic wallet.
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Which NDFL rate applies?
From 2025, Russian tax residents use progressive NDFL bands. The FTS crypto guidance describes disposal income using 13% and 15% treatment above RUB 2.4 million, while the FTS’s general published schedule extends to higher bands for the relevant income bases. Because the crypto page dated 25 February 2026 may be archived, check the current FTS form, Tax Code provisions and instructions for the year you are filing.
| Published resident band for 2025 | Rate | Qualification |
|---|---|---|
| Up to RUB 2.4 million | 13% | First band of the applicable tax base |
| RUB 2.4 million–5 million | 15% | Only the slice in this interval |
| RUB 5 million–20 million | 18% | Higher published band for relevant income bases |
| RUB 20 million–50 million | 20% | Higher published band for relevant income bases |
| Above RUB 50 million | 22% | Highest published band for relevant income bases |
The thresholds are progressive: reaching a band does not turn the entire amount into income taxed at the higher percentage. The important qualification is that the FTS crypto page specifically states 13% and 15% treatment for sale or disposal income, whereas the broader schedule lists 18%, 20% and 22% for relevant tax bases. Do not select a rate by applying a social-media summary to every type of crypto receipt; use the current official calculation for the character of your income.
Foreign exchanges, custodial wallets and the separate movement report
An exchange or hosted wallet outside Russia raises a second issue that is not answered by the 3-NDFL calculation: whether the arrangement is a reportable foreign account or electronic wallet and whether you must report movements on it.
What determines the reporting duty
The FTS material identifies several variables:
- whether you are a Russian tax resident for the relevant period;
- the legal nature of the account or electronic wallet;
- the country and any conditions affecting reporting;
- the amount and type of movement; and
- the applicable annual deadline and form.
Income-tax filing and foreign-account movement reporting are separate. Filing 3-NDFL does not automatically satisfy a movement-reporting obligation, and submitting a movement report does not declare a capital gain.
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The RUB 600,000 figure
An FTS notice dated 27 May 2026 describes a RUB 600,000 movement threshold for 2025 reporting conditions. Treat that figure as a condition within the stated residence, country and account rules—not as a universal exemption for every foreign platform or wallet. Check the live FTS instructions for the exact period, account category, aggregation method and deadline before filing.
Why a self-custodied address is not automatically a foreign wallet
A blockchain address that you control with private keys is not conclusively classified by the reviewed FTS material as a reportable foreign electronic wallet in every circumstance. Do not equate every address with a foreign bank account or hosted wallet. Document ownership, custody, transfers and the technical service used, then obtain fact-specific advice if a reporting decision depends on that classification.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Mining: a separate monthly information duty
Registered miners have an additional obligation distinct from the annual disposal calculation. The FTS requires information about mining receipts by the 20th day of the following month. For example, information for receipts in June is due by 20 July under the stated monthly cycle.
Keep mining receipts separate
Record the date, quantity, wallet destination, valuation and supporting operational data for each mining receipt. When mined coins are later sold or otherwise disposed of, create a second ledger entry for that disposal and preserve the link to the original receipt. Do not merge a mining receipt and a later sale into one unexplained annual number.
Exchange, hosted wallet and self-custody compared
| Situation | Who can issue records | Event to analyze | Cost evidence | Foreign-reporting question |
|---|---|---|---|---|
| Centralized exchange | The exchange can usually provide trade, deposit, withdrawal and fee exports; retain your own copies. | Sale, conversion, payment or transfer; an internal transfer needs proof that ownership stayed with you. | Often available through trade history, but older data may be incomplete. | Depends on the platform’s legal account form, country, residence and thresholds. |
| Custodial foreign wallet | The provider may issue balance and movement statements; private-key control remains with the provider. | Disposal or payment, plus any reportable account movement. | Request acquisition and fee records before the provider’s retention period expires. | May be a foreign electronic wallet, but classification is fact-specific. |
| Self-custodied wallet | You must preserve blockchain data, wallet history and valuation evidence. | Sale, swap, payment or other disposal; an internal transfer should be labeled and supported. | Requires a link between on-chain units and purchase records held elsewhere. | The reviewed guidance does not settle whether every self-custodied address is reportable. |
Common failure points and how to correct them
Using the withdrawal amount as the gain
A bank withdrawal is not necessarily the taxable base. Reconstruct the disposal proceeds and subtract documented acquisition and disposal costs instead of treating every cash-out as profit.
Claiming fees without proof
Save fee lines from the exchange and network records. If a fee cannot be tied to the acquisition or disposal, mark it as unsupported rather than silently deducting it.
Counting internal transfers as sales
Transfers between your own addresses can look like disposals when an exchange export and blockchain explorer show only a withdrawal and deposit. Keep both addresses, transaction IDs and ownership evidence so the movement can be distinguished from a sale.
Ignoring crypto-to-crypto swaps
A swap can change the asset and its value even when no fiat appears in the bank statement. Record both sides, the ruble valuation and the lots surrendered.
Relying on an old rate or form
Progressive bands and official explanations can change. Before submitting, verify the current year’s form, rate schedule and any archived-page warning on the FTS website.
Combining mining with trading
Mining has a monthly information deadline and its own evidentiary trail. Keep mining receipts and later disposals in separate schedules.
Annual compliance checklist
- Confirm your Russian tax-residence status for the year.
- Download complete exchange and wallet histories before the provider changes access.
- Reconcile blockchain transactions with bank and exchange statements.
- Classify each transaction as sale, swap, payment, internal transfer, mining receipt or another event requiring review.
- Assign documented acquisition and disposal costs to each disposal.
- Calculate the positive difference in rubles and retain valuation evidence.
- Check the progressive NDFL band applicable to the relevant tax base.
- Prepare and submit 3-NDFL by 30 April of the following year.
- Pay the resulting NDFL by 15 July.
- Separately test whether a foreign account or electronic-wallet movement report is required; apply the RUB 600,000 condition only within the current FTS rules.
- If registered as a miner, submit monthly receipt information by the 20th of the following month.
- Keep the declaration, reports, ledgers, source files and payment confirmations together for the tax year.
What to do when the records are incomplete
Start with the strongest independent evidence: bank statements, on-chain transaction IDs, exchange emails, invoices and counterpart confirmations. Ask the platform for a historical export and preserve the request and response. Reconcile known purchases and sales, identify gaps explicitly and avoid inventing a cost basis. Unsupported acquisition or disposal expenses may not reduce the tax base, so a conservative calculation can be safer than an undocumented deduction.
For unusual arrangements—derivatives, lending, staking, gifts, payment for services, a business mining operation or a self-custodied address used through a foreign service—get advice on the exact facts before filing. The legal characterization can change both the NDFL calculation and the separate reporting analysis.
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