The study is devoted to the analysis of cryptocurrency staking as a specific type of activity associated with the creation of new digital currency, as well as to the examination of the possibility and necessity of subjecting income derived from such activity to corporate income tax and personal income tax. The paper addresses issues relating to the emergence of income as a result of staking, the moment of recognition of such income (at the stage of receipt or upon disposal of the digital currency), the deductibility of expenses, the specific features of the taxation of liquid staking, and the imposition of withholding tax at source. An analysis of Russian legislation, academic research, and the technical and other characteristics of staking has led to the conclusion that it is necessary to: tax income arising from staking; provide statutory definitions of the concepts of «staking» and «staking pool»; and introduce into the Tax Code of the Russian Federation special provisions governing the tax consequences of transactions involving digital currencies obtained through staking.