How is crypto taxed in Ukraine?

Crypto in Ukraine is not taxed under a dedicated regime yet. As of October 2026, the law that would set crypto tax rules, bill 10225-d, has passed only its first reading. Until it becomes law, advisers point to Ukraine's general rules, under which income of a tax resident is taxed at 18% personal income tax plus a 5% military levy.

Is bitcoin legal in Ukraine?

Owning crypto is not banned, but the market lacks a working legal framework. Parliament adopted a Law on Virtual Assets in September 2021, and a final version was adopted in 2022. The government said the law would take effect only when Tax Code amendments on virtual assets take effect. Those amendments are in bill 10225-d, so the law has not entered into force. For more on legal status, see is crypto legal in Ukraine.

What does the Ukraine virtual assets tax bill propose?

The finance committee recommended bill 10225-d for first reading in April 2025, and Parliament approved it at first reading on September 3, 2025 with 246 votes. EY's summary of the committee text describes these proposals for individuals:

• Profits would be taxed at 18% personal income tax plus a 5% military levy.
• Assets acquired before the law, if sold in a transition year, would face a reduced 5% income tax rate plus the levy.
• Swaps of one crypto for another would not be taxed, and neither would annual sales below the minimum monthly wage.
• Losses could be carried forward against future crypto profits.
• Service providers would have to register with the tax authorities and report annually.

These are first-reading proposals. The final rates and dates may change before the bill is adopted.

What is the status of the Ukraine crypto tax law in October 2026?

The bill is still pending. Interfax-Ukraine reported on July 31, 2026 that the second-reading vote had been pushed to autumn 2026, with no date set, partly because the National Bank of Ukraine and the securities commission had not agreed how to divide supervision. In August 2026 the Ukrainian Association of Banks described the bill as adopted in principle and being prepared for second reading. Cryptoweek could not find a second-reading vote as of October 23, 2026. After a second reading, the bill would still need the president's signature and publication.

What applies to crypto income in Ukraine now?

Without the special regime, there are no crypto-specific rates or exemptions in force. Tax advisers describe crypto income as falling under general income rules at 18% plus the 5% military levy, declared in the annual return. For comparisons with other countries, see crypto tax around the world and is crypto legal in Russia.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.