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Tax

Validator statements

Commission earned and rewards paid to your delegators, month by month, from the chain itself.

What the statement is

  • Commission is what the operator actually withdrew in each month, recognized at receipt and priced in USD that day.
  • Delegator rewards are what your delegators withdrew through your validator, whether by claiming or by the auto-withdrawal on a delegate, undelegate or redelegate.
  • Unique delegators counts the addresses paid in the period, the number an auditor asks for when substantiating commission.
  • For the operator's own wallet (the self-delegation and the account the commission lands in) run a normal report on the Reports page; that is where cost basis and disposals live.

Jurisdiction disclosure

Some of your delegators are taxed differently depending on where you are established. If your operation has publicly disclosed its country, we record it and their income reports subtotal by it. 25 of 647 validators currently match a disclosure.

Open a wasm or validator submission on the site with the public source; entries are reviewed against the source before they change.

See the disclosed validators

Same data by API: GET /api/tax/v1/validator-statement?validator=cosmosvaloper1...&start=2026-01-01&end=2026-12-31 (reference).