After the Toncoin → Gram rebrand announcement on June 1, 2026, the editorial team started getting questions: is the rebrand taxable, how to report it in 3-NDFL, how crypto-holder reporting in Russia is changing. This article is the comprehensive breakdown with references to current Russian tax law.
iImportant
This article is general orientation, not individual tax advice. Every case is unique (residency, transaction sizes, source of funds). For significant amounts, consult a tax advisor specializing in crypto.
Note for English-language readers: this piece targets Russian residents and addresses the specifics of Russian tax law. Many principles apply broadly to other jurisdictions (a rebrand isn’t a taxable event in any major regime), but the procedural mechanics — filing forms, FNS practice, exchange reporting — are Russia-specific.
The headline answer: rebrand ≠ taxable
Short answer: the Toncoin → Gram rebrand creates no tax liability.
Why:
- A rebrand is a name change on the same asset
- No income arises (no rubles or other valuation received)
- Cost basis (initial purchase value) doesn’t change
- Legally not a disposal under Russian Tax Code article 41
This is uncontested in Russian practice (and in any developed tax jurisdiction). The same applied to the Matic → POL rebrand in 2024 — no tax service raised any new requirements, because no taxable event arose.
When tax actually arises
A taxable disposal arises in four cases:
1. Selling Gram for rubles
The most obvious case. You sell Gram on an exchange (Bybit, OKX, MEXC) via P2P, via a crypto bot, or through a Russian exchange.
Tax calculation:
Income = Sale price × Quantity
Expense = Cost basis (purchase price) × Quantity
Tax base = Income − Expense − Documented exchange fees
NDFL = Base × 13% (up to 2.4M ₽/year) or 15% (above)Example:
- Bought 100 Gram (then Toncoin) in January 2026 at $4 (≈ 380 ₽/Gram at exchange rate 95)
- Sell 100 Gram in August 2026 at $5 (≈ 500 ₽/Gram at rate 100)
- Income: 50,000 ₽
- Expense: 38,000 ₽
- Base: 12,000 ₽
- NDFL 13%: 1,560 ₽
2. Swapping Gram for another token
Unlike the common “swap = not a disposal” assumption, in Russia a crypto-to-crypto swap is a disposal:
- Swapping Gram → USDT — you dispose of Gram (at market price in rubles at the time)
- New USDT cost basis = value of disposed Gram at swap time
Analogous to the IRS approach in the US, EU Tax law, and most other jurisdictions. Every swap = taxable event.
3. Paying for goods/services in Gram
If you paid with Gram for goods or services (Telegram Premium, Stars, ads, an NFT), that’s also a disposal. Tax base = market value of disposed Gram minus cost basis.
4. Receiving Gram as income
If you receive Gram as:
- Salary / fee
- Staking rewards
- Airdrop
- Mining rewards
- Telegram-channel ad revenue
— that’s income in kind, taxed at market price on the date received.
What does NOT trigger tax
The following are not disposals:
- Buying Gram (with rubles or another token) — not income, it’s an expense
- Transfer between your own wallets — not income
- The Toncoin → Gram rebrand — not income
- Holding without transactions — not income
- Staking with reinvestment — debatable; many tax advisors treat reinvested staking as non-taxable until withdrawal
How to report in 3-NDFL
If you had a Gram disposal during the year (e.g., a sale), you file 3-NDFL by April 30 of the following year.
Section: “Income from property disposal”
- Source of income: “Digital currency disposal”
- Income amount: total proceeds from Gram sales in rubles (at CBR rate on each transaction date)
- Expense amount: cost basis of sold Gram + exchange fees
How to convert to rubles
All crypto operations are converted to rubles at the Central Bank of Russia rate on the operation date. If you sold Gram for USDT, first convert USDT to dollars (1:1), then dollars to rubles at the CBR rate.
The FNS doesn’t accept “USDT/RUB exchange rates” — you need the CBR rate.
Required documents
- Transaction history from the exchange (CSV export)
- Purchase confirmations (bank statements, P2P receipts)
- Fee confirmations
- Cost basis calculation using FIFO (first-in, first-out) — standard for crypto in Russia
Services for preparing the report
- CoinTracker — English, expensive, accurate
- Koinly — Russian UI available
- CryptoTaxRussia — specialized for Russian tax law
- Self-prepared in Excel — for simple cases (1–2 exchanges, up to 100 transactions)
Changes for 2025–2026: the new Digital Currency Law
On January 1, 2025, the “On Digital Currencies” law entered force (amendments to the Russian Tax Code). Key provisions:
Recognition of cryptocurrency as property
Digital currency (including TON/Gram) is property for tax purposes. This codifies what previously operated via FNS interpretive guidance, now with clear legal basis.
Specific accounting rules
- Cost basis method — FIFO (mandatory)
- Conversion rate — CBR rate on the operation date
- Documented acquisition expenses are deductible
Russian exchange licensing
Since 2025, Russian crypto exchanges (where they exist) must be licensed by the CBR and report client data and transactions to the FNS.
Important: international exchanges (Bybit, OKX, MEXC) don’t fall under this licensing, but client information can theoretically be requested via CRS / TIEA.
Mandatory ownership declaration (from 2027?)
From 2027, a mandatory crypto-holdings declaration is planned, analogous to the foreign-account declaration. Exact form in development, but the principle — reporting all cryptocurrencies held as of January 1 each year.
Special cases
Gram mining
Native Gram doesn’t mine (PoS, not PoW). But if you mined the Gram jetton (PoW community token), that’s income in kind at receipt time, plus a disposal at sale.
See our piece on TON / Gram mining.
Staking via Tonstakers / bemo / Hipo
Staking rewards are income in kind. The FNS typically recognizes the taxable receipt moment as when rewards become available for withdrawal (not the continuous accrual moment).
For instance, if you have 100 Gram staked via Tonstakers earning 0.5 Gram/day in rewards, the taxable event arises at unstake (when rewards become available).
Gram airdrop
Airdrop is income in kind at receipt time, at market price on the date.
Receiving Gram as Russian salary
If your employer pays in Gram, that’s salary in kind. 13% income tax plus contributions (if formalized as an employment contract).
Risks and penalties
What if I don’t declare?
- 20% penalty on the unpaid tax amount (Tax Code article 122)
- Late-payment interest at 1/300 of the refinancing rate per day
- Additional 40% penalty if intentional
Systematic violations may lead to criminal liability (Criminal Code article 198 — tax evasion), but the threshold is a “large amount” (over 13.5 million rubles unpaid over 3 years for an individual).
How does the FNS actually check?
In 2025–2026, FNS crypto activity intensified:
- Automated monitoring of Russian bank operations
- P2P queries via mirrored transactions
- Cooperation with international exchanges via CRS
- Targeted audits on large operations
Audit targets typically are operations above 1M ₽ during the year, plus transactions with a clear fiscal footprint.
Practical advice
If you “just hodl” Gram
- No declaration required
- Just keep purchase receipts for future cost basis
- Be ready for a possible mandatory holdings declaration from 2027
If you trade actively
- Use CryptoTaxRussia or Koinly
- File 3-NDFL annually
- Save all CSV exports from exchanges
- For amounts of 5M+ ₽, hire a tax advisor
If you earn in crypto (freelance, trading)
- Consider registering an Individual Entrepreneur (IE) on OSNO or USN (6% “income”)
- Bookkeeping support is a must
- Document every operation
Sources
- Russian Tax Code part 2, article 41 (“Income recognition principles”)
- “On Digital Currency” Law (July 31, 2025, No. 256-FZ)
- FNS interpretive letter No. BS-3-11/1543@ (2024)
- Russian Ministry of Finance, letter series 2024–2026
Further reading:
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