Taxes · 🇺🇦 Ukraine
Crypto and tokenized asset taxes in Ukraine
No crypto tax regime is in force: bill 10225-d (18% PIT + 5% military levy, 5% transitional rate) passed first reading in Sept 2025 but not second reading as of late 2026.
Crypto
Gains
No specific rate in force; general rules suggest 18% PIT + 5% military levy on income, but how they apply to crypto gains is unclear
Losses
No rule in force. The draft law would tax the annual net result (sales income minus acquisition costs).
Also
The 2022 Law on Virtual Assets (No. 2074-IX) only takes effect once the Tax Code is amended, which has not happened. Bill 10225-d would set 18% PIT + 5% military levy on annual crypto profits, a reduced rate for assets bought before the law and sold in the first year, and tax only disposals for fiat or non-virtual assets; the draft can still change.
Income and tokenized assets
Staking, lending, yield
No specific guidance on staking, lending, DeFi yield or airdrops. Under general rules, income received by a resident is taxable at 18% PIT + 5% military levy, but its classification for crypto has not been settled.
Tokenized stocks, bonds, funds
No specific guidance. Tokenized shares, ETFs or bonds are not addressed by any rule in force or found in official guidance.
Filing
Tax year
Calendar year; annual personal income tax return due 30 April (proposed for crypto under bill 10225-d; general rule for declared income)
Reporting
Residents declare foreign and other income in the annual return under general rules. No crypto platform reporting regime (CARF) has been confirmed in force; the draft law would add registration and reporting duties for virtual asset service providers.
Tax authority
Watch out
- Rates reported in the press are from the draft law, not from law in force.
- Keep acquisition dates and costs: the draft uses them for the transitional rate and the net result.
- Fiat flows from exchanges to Ukrainian bank accounts are visible to banks and the tax service.
Sources
- EY Ukraine: draft law approved by committee · ey.com
- Kyiv Independent: first reading · kyivindependent.com
- Averin: bill 10225-d status 2026 · averin.com
- Ukrainian Institute for the Future: the law exists, the market waits · uifuture.org
- Verkhovna Rada: Law 'On Virtual Assets' signed · rada.gov.ua
Not confirmed
- No official confirmation found of any second-reading vote between Aug and Nov 2026.
- Whether the military levy applies at 5% to the transitional rate: sources differ.
- How current general PIT rules classify crypto gains (investment profit vs other income): no official guidance found.
- Existing summary (29 Oct) is consistent; no correction.
Researched 2026-11-01 for private individuals resident in Ukraine. Information, not tax advice — rules change; check the tax authority before you file.