For evasion of payment, fines are provided. We understand the details of taxation with Viktor Pershikov, the head of the compliance department EMCD.
Taxes for individuals (residents of the Russian Federation)
Since 2024, miners consuming more than 6,000 kW/h per month are required to register and report to the tax authorities (Federal Law No. 259-ФЗ “On Digital Financial Assets”). The extracted cryptocurrency is considered income in natural form and is estimated at its cost at the time of production.
Example: if the miner has obtained 1 BTC at a cost of $ 100,000, its income will be $ 100,000 minus the cost (equipment, electricity, data center and so on). Individuals submit a declaration in the form of 3-NDFL, where they indicate income for deducting expenses. The tax rate varies from 13% to 22%. The declaration is submitted annually until April 30 next year.
For the untimely submission of the declaration, the fine is 5% of the amount of unpaid tax for each month of delay (not more than 30% and at least 1000 rubles).
Taxes for individuals (non -residents of the Russian Federation)
Non -residents (persons who have been in Russia less than 183 days) pay tax at a rate of 30% of income, without the possibility of deducting expenses.
Example: Miner-Nerezist mined 1 BTC worth $ 100,000-he must pay $ 30,000. The declaration is also submitted until April 30 next year. A penalty is provided for the delay, and criminal liability is for non -payment of more than three years.
Taxes for individual entrepreneurs (MOS)
If the miner is registered as an individual entrepreneur, mining income is taxed with a professional deduction (either in the amount of expenses, or 20% of the total income). Bet – from 13% to 22%.
The 3-NDFL declaration is submitted until April 30, and advance payments are made:
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until April 28 (1 quarter);
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until July 28 (half a year);
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Until October 28 (9 months).
Taxes for IP (simplified tax system)
Miners cannot apply a simplified taxation system, but can choose a taxable object:
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Revenues – a tax of 6% of the total amount of income received.
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Revenues-expenses-a tax of 15% of the difference between income and expenses (minimum tax-1% of income).
The USN declaration is submitted until April 25. Advance payments – until April 28, July 28 and October 28.
For non -payment:
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20% fine from the tax amount,
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40% fine with intentionally evasion.
Taxes for legal entities
Legal entities work on the main and can pay income tax (25%) or VAT (6% of the amount of income). Mining operations are not subject to VAT, but companies are required to pay VAT on a common basis.
The tax base is the cost of a cryptocurrency mined on the date of receipt of expenses deductible. Reporting periods: quarter, half a year, 9 months, year. The income tax declaration is submitted quarterly until the 28th day of the next month.
Fines:
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20% of the unpaid amount,
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40% with intentionally evasion.
In early February, the Federal Tax Service of Russia
Launched In the personal accounts of taxpayers, the function of submitting reports on the obtained and in another way cryptocurrency. Miners are invited to hand over data through a special section of the Federal Tax Service.
For consultation on taxation, you can contact EMCD specialists are free.
Source: Bits

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