How to submit mining reports to the Federal Tax Service
Starting in 2025, mining is officially taxed and all miners are required to report—everything you need to know has been gathered here
Current as of: March 2026What needs to be done
Registration in the miners' registry
- Information About the Organization / Sole Proprietor
- Address of the mining infrastructure facility (if owned)
- Agreement with the operator (if in a data center) or with the power supply organization
Mining Cluster customers can designate our data center as their mining infrastructure operator. We will provide all the necessary documents.
Monthly reporting
What is for rent: Information on the volume of cryptocurrency mined during the month and the wallet/pool identifier address.
Deadline: By the 20th of the month following the reporting month.
Example: Mined crypto in March → report by April 20.
- Amount of cryptocurrency mined (for example, 0.05 BTC)
- Wallet address identifier
- Mining pool address identifier (when using a pool)
- Qualified electronic signature.
Annual return
Corporate income taxAdvances: until the 25th after the quarter.
Annual: until March 25.
Bid: 25% (OSNO).
- Electricity
- Data center services
- Equipment depreciation (straight-line method, useful life ~24 months)
- Staff salary
- Premises for rent
- Mining pool fees
Expenses are recognized as indirect. VAT on mining expenses is not deductible.
Base = Revenue − Expenses − Depreciation
Example: Quarterly revenue of 5 million ₽, expenses of 2 million ₽. Advance payment = 3 × 25% = 750,000 ₽.
What documents to keep
- Equipment sales contract + receipts
- Agreement with a data center / service provider
- Certificates of completion from the data center
- Energy supply contract + receipts
- Mining pool statements (mining volume, dates)
- Statements from crypto exchanges (upon sale / exchange)
- Payment orders
- Explanatory note with income calculation
Keep documents for at least 5 years, which is the tax audit period.
Penalties and liability
| Violation | Sanction |
|---|---|
| The monthly report has not been submitted | 1,000 ₽ per document |
| Declaration not submitted | 5% of the monthly tax amount (min. 1,000 ₽, max. 30%) |
| Tax not paid | Penalty: 1/300 of the Central Bank rate per day + a fine of 20–40% |
| Evasion (> 2.7 million ₽ over 3 years) | Up to 300,000 ₽ or imprisonment for up to 3 years |
| Mining without registration | Freezing of accounts, recognition of activities as illegal |