1 min read
Crypto-to-crypto swaps: is there a tax, an honest answer
There is no direct official answer to this question: neither the Tax Code nor State Tax Service guidance addresses it.
Law and taxes
What Ukrainian law says about crypto, how to declare income and how much to pay.
1 min read
How to declare crypto income in Ukraine: deadlines, codes, procedure
The property and income tax return is filed by 30 April, and the tax is paid by 1 August.
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The Virtual Assets Act: what passed, what does not work and what it means now
Framework law No. 2074-IX was signed back in February 2022 but never entered into force: it starts only together with the tax amendments. Draft law No.
1 min read
Military levy 5%: why 1.5% is still online and how to count
Since 1 December 2024 the military levy rate for individuals is 5%. The old 1.5% applies only to income accrued before that date.
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Whole amount or profit: how much crypto sales tax you really owe
The 23% rate raises no doubts. The argument is about what to apply it to: the entire amount received or only the profit.
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The 100,000 transfer cap: a banks' memorandum, not a National Bank rule
There is no state cap on card-to-card transfers right now: the National Bank's 150,000 limit was not extended past 1 April 2025.
1 min read
Cryptocurrency Tax in Ukraine 2026: What to Declare and How
As of July 2026, Ukraine has no dedicated cryptocurrency tax. Income from selling crypto is taxed under the general rules of the Tax Code: 18% personal income tax plus a 5%…