Russia
Crypto recognized as property (Nov 2024 law). 13% tax up to 2.4M RUB, 15% above. VAT exempt. Mining legalized but domestic crypto payments banned. Crypto-to-crypto swaps are taxable disposals.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
Yes
Dual Nationality
Allowed
CARF Status
Not yet committed
Bitizenship
Not yet
Crypto Tax Guidelines
No specific guidance published
Tax Rates
Activity Taxes
Staking
15% (as income)
Mining
15% (as income)
DeFi
15% (as income)
NFTs
15% (as income)
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No specific holding period benefit
Regulation & Residency
Regulatory Body
Central bank and tax authority
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Residency via employment/investment; citizenship after 5 years
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Crypto recognized as property since Nov 2024
- →13% tax up to 2.4M RUB annual income; 15% above
- →Crypto-to-crypto swaps ARE taxable (property disposal)
- →VAT exempt on mining and crypto sales
- →Mining income taxed at market value on date received
- →Corporate mining profits: 25% from 2025
- →Domestic crypto payments banned; international trade allowed
- →Quarterly reporting required; 40K RUB fine for late filing
- →Criminal penalties for unreported transactions >45M RUB
Living & Lifestyle
Cost of Living
Medium
Banking Access
Moderate
Quality of Life
High
Lifestyle Scores