Current rules
Without a dedicated regime, income from crypto is generally treated under the personal income tax rules for investment income: 18% personal income tax plus a 5% military levy, applied to the gain. Practice varies, so documentation of costs matters.
The new law
The draft law on virtual assets would tax gains at 18% personal income tax and 5% military levy, with a preferential rate for the first year after it takes effect to encourage declaring existing holdings. Until it is adopted and in force, details may change.
Mining, staking and airdrops
Under the draft, crypto received for free, such as airdrops, would be taxed when sold rather than when received. Mining and staking treatment depends on the final text.
Reporting
Individuals declare investment income in the annual declaration by 1 May. Keep exchange statements and wallet records to prove purchase costs.