Russia
NPD (4-6%) or IP/USN (6%) exist for contractor income, but because payouts arrive in crypto (excluded from these regimes), the income most likely falls under general PIT at 13-15%. None is capital-gains treatment.
Self-employment / business income - samozanyatyy (NPD) or individual entrepreneur (IP); not capital gains, but crypto activity is largely excluded from the special regimes.
NPD: 4% (from individuals) / 6% (from legal entities), cap RUB 2.4m/yr. IP on USN: 6%. Otherwise general PIT 13-22% progressive.
NPD: no separate social contributions. IP: fixed annual contributions (~RUB 50k+) plus 1% over a threshold.
NPD via app; or IP on USN 6%. Crypto-related activity is barred from NPD, so a crypto-paid trader likely needs IP/USN or general PIT.
Crypto is property; from 2025 crypto-related income is excluded from NPD and special regimes - typically taxed as personal income at 13% (15% over RUB 2.4m), in RUB at receipt.