Ukraine cryptocurrency tax guide

What this guide covers

This guide summarizes the current status of Ukraine's crypto tax legislation for the 2025 tax year, based on secondary legal/news reporting of a signed-but-not-in-force 2022 law and a 2025 draft law that had passed only its first reading as of the most recent sources found. tax.gov.ua itself wasn't directly fetched in this research pass. The central fact this guide exists to communicate clearly is that NO crypto-specific individual income tax is currently in effect in Ukraine. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

No crypto-specific tax currently applies in Ukraine: a 2022 law legalizing virtual assets has never taken effect, and a 2025 follow-on draft has only passed its first reading. Ukraine's President signed Law No. 2074-IX, 'On Virtual Assets,' in 2022, but it has never entered into force — its enactment is explicitly contingent on separate amendments to the Tax Code that hadn't been finalized as of this review. On 3 September 2025, the Verkhovna Rada approved Draft Law No. 10225-d in its first reading (246 votes), which would amend the Tax Code and rename the underlying law to 'On Virtual Asset Markets,' alongside proposing specific tax rates for individual virtual-asset gains. As of the most recent sources reviewed, the draft hadn't progressed beyond its first reading, and lawmakers reportedly hadn't yet settled on which body would act as the industry's regulator.

Common taxable events

• Under the draft (not yet enacted) proposal: tax would apply only to the actual financial result (net gain) from the sale or disposal of virtual assets — not to the gross transaction value.
• This guide doesn't identify any crypto-specific individual taxable event currently in force, since the draft hasn't been enacted.

Potentially non-taxable events

• As of the 2025 tax year, individual crypto gains are reported as NOT currently subject to any crypto-specific tax in Ukraine, because neither Law 2074-IX nor Draft Law 10225-d has taken effect — this is the single most important fact for Ukraine in this knowledge base.
• Under the draft (not yet enacted) proposal: exchanges of one virtual asset for another, and sales within an annual minimum-wage-based threshold, would be exempt.

Tax rates and thresholds

No crypto-specific tax rate is currently in effect. The draft (not yet enacted) proposal reportedly describes individuals facing 5% income tax plus a 5% military tax on virtual-asset gains for the 2026 tax year, rising to 18% plus 5% military tax thereafter. This guide explicitly does NOT treat these figures as currently operative — they describe a draft that had passed only its first reading as of the most recent sources reviewed, and the text may change materially before any final enactment.

Cost basis and calculation

Not applicable under current law, since no crypto-specific tax is in effect. Once/if enacted, the draft's 'actual financial result' standard suggests a gain calculated as proceeds minus acquisition cost, but this guide doesn't confirm further mechanics for a law that hasn't been enacted.

Reporting and compliance

• No crypto-specific reporting obligation currently applies to individual gains, since no crypto-specific tax regime is in effect.
• This guide doesn't address other, unrelated reporting obligations (e.g., foreign account reporting) that might independently apply to crypto holdings under Ukraine's general tax rules.

Residency and cross-border issues

Not resolved in this pass, given that the primary proposed regime hasn't been enacted. Confirm current residency rules directly with the State Tax Service closer to any future effective date.

Example

This example is hypothetical, for illustration only, describing the DRAFT (not yet enacted) proposal: if the draft were in force for the 2026 tax year, a resident with a UAH 100,000 net gain from virtual-asset sales would owe a combined 10% (5% income tax plus 5% military tax), or UAH 10,000. This example doesn't apply to the 2025 tax year, since no crypto-specific tax is currently in effect in Ukraine, and the draft itself may still change before any final enactment.

Official resources

• State Tax Service of Ukraine: https://tax.gov.ua/
• Verkhovna Rada of Ukraine: https://www.rada.gov.ua/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (re-checked over a year after the first-reading vote; still no confirmed second reading, though a November 2025 statement targeted early 2026 for completion). Known gap: tax.gov.ua and the Rada's own legislative tracker weren't directly fetched; this guide relies on secondary legal/news reporting and doesn't confirm whether the draft has since advanced, changed, or been enacted. Given the active wartime legislative context, this guide should be re-verified promptly rather than assumed stable. This is educational information only, not individualized tax advice — consult the State Tax Service or a qualified Ukrainian tax professional for your specific situation.