Rates
Gains from operations with digital currency are taxed at 13% on annual income up to ₽2.4 million and 15% above that. Losses on such operations can reduce gains from the same type of operations in that year.
Mining
Mined digital currency counts as income at its market value when received, taxed under the progressive personal income tax scale. Miners must be registered, and mining is restricted in some regions and periods.
Payments and exchanges
Using digital currency to pay for goods and services in Russia is prohibited, with exceptions for experimental cross border settlements. Foreign exchanges are not obliged to report to Russian authorities.
Reporting
Individuals declare gains themselves on form 3 NDFL by 30 April of the following year and pay the tax by 15 July. Keep records of purchase costs to reduce the taxable gain.