President Putin Signs New Cryptocurrency Law
Russian President Vladimir Putin has approved a new federal law officially recognizing cryptocurrencies as property and introducing taxation for digital asset transactions. The legislation, published on November 29, imposes a 13–15% personal income tax on cryptocurrency sales. However, mining operations are exempt from value-added tax (VAT).
Document here: http://publication.pravo.gov.ru/document/0001202411290004
Stricter Rules for Miners
The law requires mining infrastructure operators to report details of their services to local authorities. Failure to comply could result in fines of up to 40,000 rubles (approximately $383). Cryptocurrencies earned through mining will be considered natural income, with their value determined by current market rates. These earnings will be taxed at progressive rates:
13% for income up to 2.4 million rubles
15% for income exceeding this threshold
Miners will also be eligible for tax deductions on mining-related expenses.
Corporate Profits and Mining Restrictions
Businesses involved in cryptocurrency mining will be subject to the standard corporate income tax rate, which will rise to 25% starting in 2025. Additionally, the new rules prohibit mining firms and individual entrepreneurs from using simplified or specialized tax regimes, such as agricultural tax, patent systems, or frameworks for self-employed individuals.
Mining Legalized but Limited
On August 8, 2024, Putin signed legislation legalizing cryptocurrency mining in Russia. As of November 1, 2024, mining is allowed only for registered legal entities and individual entrepreneurs. Entrepreneurs are limited to consuming 6,000 kWh per month for mining, with some regions imposing temporary restrictions due to energy consumption concerns.
Increased Interest in Cryptocurrencies in Russia
The new regulations provide greater clarity, boosting interest in cryptocurrencies. According to crypto.news, trading volumes on major cryptocurrency exchanges in Russia increased by over 8% in November. This growth demonstrates that cryptocurrencies are gaining popularity in Russia despite stricter regulations.
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