Solana stakes through dedicated stake accounts that earn rewards each epoch, and requires a small refundable rent deposit to keep any account open.
Rewards are income each epoch when they are credited and withdrawable. Rent deposits are not fees: they are refunded when the account closes, so they are transfers of your own SOL, not disposals. Transaction fees paid in SOL are small disposals.
No. Rent is a refundable deposit, not a fee. Transaction fees are disposals of the SOL used; rent is not.
Source: Rev. Rul. 2023-14; IRS Notice 2014-21
Last reviewed September 18, 2026. Tax rules change; confirm current law before acting.
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