Digital-currency tax rules changed in 2025. Keep costs, transactions, and mining records, and do not use crypto to pay for goods or services.
Official source for regulatory status: Bank of Russia: 2024 annual report on digital-currency circulation and tax law (supports: regulatory status, regulatory framework, regulatory timeline)
Local review · 2026-08-17
Next review: 2026-11-17
International virtual-asset standards, crypto tax reporting framework, and adoption methodology. Local rules can change; verify with the relevant authority before acting.
Tax
Regulation
No current official national adoption figure is available to show.
No official figures are linked for this country.
Blue figures are older estimates without a verifiable official source: they are shown as context, not official data, and are not used to rank or score countries.
Europe · RUB
Since 2025, do not apply one general rate: separate mining from sale, document costs, and do not use crypto as payment.
Tax rules for digital-currency operations and income took effect.
The Bank of Russia proposes an experimental crypto-investment regime for qualified investors.
The FTS maintains registration and reporting requirements for covered mining activity.
Official source for these events: Bank of Russia: 2024 annual report on digital-currency circulation and tax law (supports: regulatory status, regulatory framework, regulatory timeline) · Bank of Russia: March 2025 proposed experimental crypto-investment regime for qualified investors (supports: regulatory framework, regulatory timeline)
The Bank of Russia reports that legislation prohibits using digital currency to pay for goods, works, or services, or organising or enabling its circulation as payment. In March 2025 it proposed an experimental crypto-investment regime for qualified investors, not general retail authorisation or payment use. The 2025 tax law establishes treatment for digital-currency activities and requires mining-infrastructure operators to report information. Verify scope, residence, and activity before acting.
Official source for this framework: Bank of Russia: 2024 annual report on digital-currency circulation and tax law (supports: regulatory status, regulatory framework, regulatory timeline) · Bank of Russia: March 2025 proposed experimental crypto-investment regime for qualified investors (supports: regulatory framework, regulatory timeline)
Check the linked official regulatory register or portal before choosing a provider.
Confirm tax treatment with the linked official guidance and a local professional where appropriate.
Official source for these brackets: Federal Tax Service: 2026 mining tax and recordkeeping rules (supports: tax treatment, tax brackets, deductions, filing deadline)
The FTS says a sale base is calculated as proceeds less cost and sale expenses, and documented mining expenses can reduce income. Confirm treatment for your activity and regime.
Source: Federal Tax Service: taxation of digital-currency operations from 2025 (supports: tax treatment, deductions, filing deadline) · Federal Tax Service: 2026 mining tax and recordkeeping rules (supports: tax treatment, tax brackets, deductions, filing deadline)
For 2025 sales, the FTS states a return by 30 April 2026; confirm the current deadline for your case.
Source: Federal Tax Service: taxation of digital-currency operations from 2025 (supports: tax treatment, deductions, filing deadline) · Federal Tax Service: 2026 mining tax and recordkeeping rules (supports: tax treatment, tax brackets, deductions, filing deadline)
For an individual, the FTS states 13% on sale or other disposal up to RUB 2.4 million and 15% above that amount. Mining uses the main progressive scale from 13% to 22%, so these bands are not shown as mining-income rates. Since 2025 the FTS recognises digital currency as property; digital-currency operations, including mining and sale, are not subject to VAT according to the cited FTS guidance.
Official tax guidance: Federal Tax Service: taxation of digital-currency operations from 2025 · Federal Tax Service: 2026 mining tax and recordkeeping rules
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇷🇺 RussiaYou | No official figure | No official figure | No official figure | Payments restricted | Verify |
| 🇪🇸 Spain | No official figure | 4.8% holders (2021, Banco de Espana) | No official figure | Regulated | — |
| 🇵🇹 Portugal | No official figure | 12.0% of respondents (ECB SPACE, 2024) | No official figure | Regulated | — |
| 🇩🇪 Germany | No official figure | 6% bought or paid (Bundesbank, 2025) | No official figure | Regulated | — |
| 🇬🇧 United Kingdom | No official figure | 12% holders (2024, FCA) | No official figure | Regulated | — |
| 🇫🇷 France | No official figure | 9% holders (2025) | No official figure | Regulated | — |
| 🇮🇹 Italy | No official figure | 18% of financial decision-makers (CONSOB, 2024) | No official figure | Regulated | — |
| 🇳🇱 Netherlands | No official figure | >20% of investors (AFM, 2025) | No official figure | Regulated | — |
| 🇨🇠Switzerland | No official figure | ~6% of respondents (SNB, 2022) | No official figure | Regulated | — |
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