How crypto tax works in Ukraine
Ukraine's baseline prices crypto gains at 18% PIT plus 5% military levy on net annual gains, with documented costs deductible and fiat conversion as the taxable event.
Bill 10225-d passed first reading toward MiCA alignment with a proposed 10% transitional rate for pre-law assets sold in 2026, crypto-swap exemption, and VASP reporting.
Mining rewards face 23% on conversion under draft logic, Diia City VASPs access employment-rate mechanics, and CARF cooperation extends visibility.
Tax rates at a glance
- Crypto gains tax
- 18% + 5%
- Baseline combined
- 23%
- Transitional proposal
- 10%
- Mining rewards
- 23% on conversion
- Crypto swaps
- Exempt (draft)
- Corporate gains
- 18% CIT
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Active tradersLong-term holdersIT professionalsExpatsMiners
Watch out for
- Baseline-versus-bill ambiguity means 23% is the safe filing position while 10% transitional treatment needs enacted text.
- Military levy at 5% applies on top of PIT mechanically, which headline PIT-only guides understate.
- Wartime displacement complicates residence, sourcing, and documentation for holders across borders.
- VASP registration duties arrive with the bill, so current venues operate pre-regime with future reporting attached.
Frequently asked questions
How is crypto taxed in Ukraine?
Baseline 18% PIT plus 5% military levy on net gains, with a proposed 10% transitional rate for pre-law assets pending enactment. Swaps stay exempt in draft.
Is the 10% transitional rate law?
No. Bill 10225-d passed first reading with delays, so 10% treatment needs second-reading passage before reliance.
Are crypto swaps taxed in Ukraine?
Draft logic exempts crypto-to-crypto exchanges, taxing only fiat conversions. Current-law positions need conservative treatment meanwhile.