Additional information for miners and mining infrastructure operators can be found on the Digital Currency Mining promo page . It defines who should be considered a “miner” and “mining infrastructure operator,” and specifies the steps to take to legalize mining.
What needs to be done to legalize digital currency mining
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1. Enter information into the register of persons mining digital currency.
2. Provide information about receiving digital currency hong kong mobile database and the address identifier.
3. Submit tax reports and pay taxes:
personal income tax (PIT);
corporate income tax;
special tax regimes.
Features of taxation of digital currency and mining in 2025
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New tax rules for mining came into force on January 1, 2025. According to Federal Law No. 418-FZ, transactions with digital currency are not subject to value added tax (VAT). However, miners are required to pay other taxes:
legal entities - income tax;
individuals - personal income tax.
The tax base for income from mining and buying and selling digital currencies is calculated using different methods:
income from mining is included in the general taxable base and is taxed at a progressive rate of 13–22%;
Income from trading (purchase, sale, etc.) is included in a separate tax base and calculated at a rate of 13-15%.