418-FZ (taxation of digital currency in Russia)
Russian Federal Law No. 418-FZ of 29 November 2024 that set the rules for taxing digital currency. Crypto is treated as property; income from its sale and from mining is subject to personal income tax, applied from 2025.
Aliases: 418-fz, fz 418, russia crypto tax law
418-FZ is a Russian federal law of 29 November 2024 that established how digital currency is taxed in Russia. It set out how the state taxes income from crypto transactions and from mining.
What the law introduces
- Crypto = property. For tax purposes, digital currency is treated as property.
- Income from sales of crypto is subject to personal income tax (NDFL), by analogy with selling other property.
- Mining. Income from mining is also taxable; mining operators must report.
- Applied from 2025.
How it affects a user
If you sold crypto at a profit, the income generally must be declared in the 3-NDFL tax return and tax paid. Documented acquisition costs are taken into account.
Relation to other laws
- 259-FZ — the base law on digital financial assets and digital currency.
- 115-FZ — anti-money-laundering rules that crypto operations also fall under via banks.
Related terms
This is general information, not tax or legal advice; for exact rates, thresholds and filing procedure see the law’s text and FNS guidance, which can change.