How capital gains tax works in Russia
Russia does not run a separate personal capital gains tax. Instead, gains on property, securities and digital currency are generally taxed under NDFL.
For residents, the rate depends on the income base. Property sales can be exempt after the minimum holding period; property and securities gains generally use the separate 13%/15% NDFL base, while digital-currency gains use the five-rate 13%–22% scale.
Non-resident treatment is narrower and can be harsher, so cross-border investors should check source rules, treaty relief and the type of asset before selling.
Tax rates at a glance
- Property and securities gains
- 13%-15%Separate NDFL base
- Crypto gains tax
- 13%-22%
- Shares and securities gains
- 13%-15%
- Real estate gains
- 0%-15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersProperty ownersHigh earners
Watch out for
- Sale of real estate often needs a 3-NDFL return if the holding-period exemption has not been met.
- Crypto is treated as property for tax purposes, so keep acquisition and disposal records.
- Shares, funds and other securities can sit in a separate NDFL base, and the rate depends on the amount of taxable income for the year.
Frequently asked questions
Does Russia have capital gains tax?
Not as a separate tax. Capital gains are usually taxed within NDFL.
Are crypto gains taxed in Russia?
Yes. Crypto is treated as property, and gains are generally taxed under NDFL.
Can property gains be tax-free in Russia?
Yes, in some cases. The minimum holding period can exempt certain property sales from NDFL.