Bill, currently under consideration in the lower house of the Russian Parliament, defines crypto-mine as a "entrepreneurial activity", which means that minors must register as entrepreneurs or make companies. In any case, they have to report their profits and pay taxes. The applicable tax rates and tax rates depend on the type of registration chosen. Corporate income tax is 24% in Russia. SOURCE https://news.bitcoin.com/russians-owe-13-tax-on-their-crypto-incomes/