Cómo declarar criptomonedas en Ucrania
Ukraine does not yet have a crypto tax law in force. Currently, income from cryptocurrency sales is taxed under general rules: 18% income tax plus 5% military levy, totaling 23%.
Quick Tax Summary
- Tax type
- Personal income tax according to general rules (specific law not yet in force)
- Tipo aplicable
- 23% (18% income tax + 5% military tax)
- Tax-exempt minimum
- No tax-exempt minimum
- Crypto-to-crypto
- No specific rule under the current regime; the proposed law would exempt it
- Staking y recompensas
- Taxed as income
- Losses
- No specific rule under the current regime
- Filing deadline
- Declaration before May 1; payment before August 1
- Formularios
- Annual wealth and income tax declaration
- Sanciones
- Fines and interest
- Autoridad fiscal
- State Tax Service (DPS)
Today: general rules; tomorrow: Law 10225-d
According to the State Tax Service, taxable income is the amount received from the sale. Without documents proving the purchase cost, the tax may be calculated on the total sale amount, so keep all records.
Bill 10225-d was approved in its first reading in September 2025 and is still being prepared for the second. It proposes taxing net income at 18% plus the 5% military levy, a transitional rate of 5% for assets purchased before the law, and exemption for crypto-to-crypto swaps. Review this guide once the law is passed.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.