Cryptocurrency Tax in the Russian Federation in 2025

Abstract

The article analyzes current aspects of cryptocurrency transaction taxation in the Russian Federation in 2025. It examines the regulatory framework governing the declaration and taxation of digital assets. The study explores features of tax base determination, tax rates, and reporting mechanisms for various categories of taxpayers in cryptocurrency operations. Methods of cryptocurrency transaction control and liability for tax law violations in digital assets are analyzed. Practical aspects of cryptocurrency operations tax administration are presented.