The IMF’s BPM7 framework classifies crypto staking rewards and mining activities as economic services in global balance of payments accounting. These activities are now treated as service exports and imports, integrating them into national income accounting.

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Transactions involving the validation of crypto asset transfers — such as mining or staking — are to be treated as the production of services, adding them to computer services exports and imports
In a nod to the complexity of staking and yield-bearing crypto activities, the IMF also stated that staking rewards earned from holding these tokens may resemble equity dividends and should be recorded under current account income, depending on the holding’s size and purpose.