On November 26, the State Duma adopted the law on the taxation of digital currency in both the second and third readings. This is reported by TASS.

Cryptocurrency is recognized as property. The tax base is defined as the excess of the asset's value over the costs of its purchase or extraction.

Individuals selling cryptocurrency will pay personal income tax at a rate of 13-15%. Legal entities will be charged a 20% profit tax — starting in 2025, this will be increased to 25%.

Mining and transactions for the sale of assets are exempt from VAT. Additionally, services of an authorized organization that facilitates transactions with digital currency within the framework of the experimental legal regime (ELR) are also exempt from taxation.

Mining infrastructure operators are required to report their activities to the Federal Tax Service. Violating this requirement incurs a fine of 40,000 rubles.

The self-employment regime and simplified taxation system do not apply to the mining sector and the buying and selling of assets.