Ukraine — Taxation of Virtual Assets / Cryptocurrency for Individuals (2026)
Taxation of cryptocurrency / virtual assets for individuals in Ukraine under the framework legislated to take effect from 1 January 2026: 18% PIT + 5% military levy on annual gains, the one-off 5% PIT transition for pre-law assets sold in 2026, taxable events, cost basis, and record-keeping.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine (UA) |
| Asset class | Virtual assets / cryptocurrency held by an individual (non-business holder) |
| Tax (standard) | PIT 18% + military levy 5% = 23% on the net annual investment gain (proceeds from disposals − documented acquisition cost) |
| Preferential (2026 only) | PIT 5% (+ 5% military levy) for assets acquired before the law takes effect and sold during 2026 — see §4. (Military-levy applicability under the preferential rate is one of the points to re-verify in the final text.) |
| Currency | Ukrainian hryvnia (UAH / ₴) — all figures converted to UAH |
| Legislation | Draft Law No. 10225-d (2026 Virtual Assets Market Law) amending the Tax Code of Ukraine (Податковий кодекс); builds on the 2022 Law "On Virtual Assets" |
| Tax authority | Державна податкова служба України (ДПС / State Tax Service, tax.gov.ua / dps.gov.ua) |
| Market regulator(s) | National Securities & Stock Market Commission (НКЦПФР / NSSMC) and the National Bank of Ukraine (NBU), per the framework |
| Portal | Електронний кабінет платника (cabinet.tax.gov.ua) |
| Filing | Annual personal income tax declaration (Декларація про майновий стан і доходи), due by 30 April of the year following the tax year; tax payable by 31 July |
| Tax year | Calendar year |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant/auditor |
| Skill version | 1.0 |
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Taxation of cryptocurrency / virtual assets for individuals in Ukraine under the framework legislated to take effect from 1 January 2026: 18% PIT + 5% military levy on annual gains, the one-off 5% PIT transition for pre-law assets sold in 2026, taxable events, cost basis, and record-keeping.
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