Lawmakers haven’t adopted a single global template, but the direction is clear: new or higher charges tied to electricity use, the rollback of preferential power tax rates, and stricter grid-connection costs. In the U.S., the White House has repeatedly floated a 30% Digital Asset Mining Energy (DAME) excise tax on miners’ electricity; it has not been enacted. Outside the U.S., countries like Kazakhstan already impose a metered per-kWh levy on mining, and European governments have removed discounted electricity tax rates that once benefited miners and data centers.
United States: proposals, fees, and rising grid costs
The federal government proposed—again—a DAME excise tax equal to 30% of miners’ electricity costs, phased in over three years (10%, 20%, 30%). It remains a proposal, not law, as of August 19, 2025.
At the same time, federal agencies tried to tighten oversight of energy use. In early 2024, the Energy Information Administration sought emergency approval to survey miners’ electricity consumption, but that effort was halted after litigation; any future survey must go through normal public-comment procedures.
States are pressing on costs via utility policy rather than classic “taxes.” In Texas, SB 6 (2025) created new interconnection planning and cost requirements for “Large Load” customers such as crypto miners and data centers—effectively adding significant, front-loaded fees to connect and expand.
Arkansas legislators advanced measures authorizing a fee on “extraordinary” electrical usage by digital asset mining businesses (part of a broader 2024 rethink of its earlier pro-mining law).
Some legislatures are exploring explicit mining excise taxes. Nebraska’s 2025 revenue-committee hearing transcript describes a bill to impose an excise tax on crypto-mining operations above a threshold of 1,000 kWh annually.
Note that not all “crypto taxes” target mining. New York lawmakers recently introduced a separate 0.2% excise tax on digital-asset transactions—indicative of fiscal pressure on the sector but different from electricity-based mining taxes.
International trend: per-kWh mining charges and power-tax reversals
Kazakhstan—once a major hash-rate hub—codified a fixed charge of 2 Kazakh tenge per kWh of electricity consumed by digital-asset mining, effective January 1, 2024. This replaced a sliding scale and simplified collection.
Russia’s late-2024 legislation moved toward taxing mining revenues and set up a miner registry; authorities also restricted mining in power-constrained regions during winter, signaling a willingness to combine taxation with operational limits.
In Europe, policymakers have largely removed preferential electricity tax rates for data centers—a category that includes many industrial miners. Norway discontinued reduced electricity tax for data centers in the 2023 budget, and Sweden abolished its energy-tax deduction for computer halls from July 1, 2023—raising miners’ power costs.
Even where no special “mining tax” exists, access to cheap power is tightening. Iceland’s 2025 OECD survey notes utilities didn’t renew some miners’ power contracts in 2024 as they pivoted capacity to other industries, indirectly lifting miners’ cost base.
What policymakers are actually taxing (or charging)
Electricity excise or per-kWh levy
A direct charge pegged to mining electricity usage (Kazakhstan) or a proposed 30% federal excise on electricity cost (U.S. DAME). These are simple to meter and hard to avoid if a miner stays on-grid.
Removal of preferential power tax rates
Not a new tax, but the end of reduced electricity excise for data centers/miners (Norway, Sweden). The effect is a step-change increase in operating cost.
Grid interconnection and “extraordinary usage” fees
State or utility rules that introduce six-figure screening fees, build-out contributions, or special-use charges (Texas SB 6; Arkansas authorizations). These aren’t labeled “taxes,” but they function similarly from a miner’s P&L standpoint.
Revenue or profit-based mining taxes
Drafts and frameworks that treat mined coins or mining activity as taxable income/revenue (Russia). Enforcement often includes registries or licensing.
Implications for miners and hosting providers
Location strategy isn’t just about cheap power anymore
Jurisdictions that once welcomed miners with tax breaks are retrenching; model not only tariff rates but also excise proposals, political risk, and interconnection timelines.
Expect more metering and disclosures
Even when taxes stall, energy-use reporting keeps advancing. Build systems to track kWh, demand peaks, and load-response participation at the site level.
Negotiate grid costs up front
Budget for screening studies, network upgrades, and curtailment obligations where “Large Load” rules apply; treat these like quasi-taxes in your site economics.
Consider off-grid or behind-the-meter options carefully
While they may sidestep utility fees, they don’t necessarily avoid taxes where per-kWh levies or registries apply (e.g., Kazakhstan’s fixed charge).
FAQs
Is the U.S. 30% DAME mining tax in effect now?
No. It has been proposed multiple times but has not been enacted as of August 19, 2025.
Which U.S. states are adding costs for miners?
Texas enacted SB 6, introducing significant interconnection planning and fee requirements for large loads. Arkansas advanced measures authorizing fees for “extraordinary” electrical usage by mining businesses. Nebraska debated an excise tax on mining above a kWh threshold.
Where are explicit mining taxes already in place?
Kazakhstan charges a flat 2 tenge per kWh on mining electricity, in force since January 1, 2024. Russia moved toward taxing mining revenues and restricting activity in certain regions.
What’s happening in Europe?
Norway and Sweden removed reduced electricity tax rates for data centers/miners, lifting power costs. Broader EU rules are adding sustainability reporting duties for large data centers, which can include mining sites.
