{"id":35941,"date":"2026-11-04T14:41:01","date_gmt":"2026-11-04T12:41:01","guid":{"rendered":"https:\/\/ukrmedia.news\/?p=35941"},"modified":"2026-11-04T14:41:01","modified_gmt":"2026-11-04T12:41:01","slug":"podatok-na-kryptovalyutu-ukrayina-2027","status":"publish","type":"post","link":"https:\/\/ukrmedia.news\/en\/economics\/podatok-na-kryptovalyutu-ukrayina-2027\/","title":{"rendered":"A tax on cryptocurrency is to be introduced in Ukraine: who will pay the 5 per cent tax?"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">Ukraine is moving closer to introducing comprehensive regulation of the cryptocurrency market. The Verkhovna Rada Committee on Finance, Tax and Customs Policy has backed a draft law setting out rules for the taxation of digital assets, the operation of cryptocurrency exchanges and the monitoring of the origin of funds. The new regulations could come into force on 1 July 2027, provided parliament finally adopts the bill. The committee\u2019s decision was announced on 4 November by MP Yaroslav Zheleznyak, who chaired the working group responsible for drafting Bill No. 10225-d.<\/p>\n<div class=\"news-summary-box\"><strong>Briefly about the main points<\/strong><\/p>\n<ul>\n<li>A parliamentary committee has endorsed the draft bill on the regulation of cryptocurrencies ahead of its second reading.<\/li>\n<li>Tax will be levied on the profit from the sale, rather than on the total amount of the transaction.<\/li>\n<li>Cryptocurrency exchanges will not be subject to tax, and transactions will be exempt from VAT.<\/li>\n<li>A preferential personal income tax rate of 5 per cent applies to assets acquired previously until the end of 2028.<\/li>\n<li>The new rules may come into force on 1 July 2027.<\/li>\n<\/ul>\n<\/div>\n<h2 data-pm-slice=\"1 1 []\">How cryptocurrency will be taxed in Ukraine<\/h2>\n<p>The draft bill provides for a change in the approach to the taxation of transactions involving digital assets. Tax will be levied not on the total amount of the cryptocurrency sale, but on the investment profit realised \u2014 the difference between the purchase price and the sale price.<\/p>\n<p>For example, if an investor purchased cryptocurrency for 100,000 hryvnias and subsequently sold it for 130,000, the tax base will be the 30,000 hryvnias profit, rather than the total amount of the transaction. The specific calculation will depend on the rules for accounting for expenses laid down by law.<\/p>\n<p>Exchanging one digital asset for another will not give rise to a tax liability. This means that transactions between cryptocurrencies, in particular <a href=\"https:\/\/ukrmedia.news\/en\/economics\/bitcoin-perevyshchyv-80-tysiach-dolariv\/\">Bitcoin exchange<\/a> into another token will not be subject to tax at the time of the exchange.<\/p>\n<p>There is also provision for an exemption from income tax on profits up to the amount of one minimum wage. Transactions involving virtual assets will not be subject to value-added tax.<\/p>\n<h2>A grace period will be introduced for cryptocurrency purchased previously<\/h2>\n<p>It is proposed that separate rules be introduced for holders of digital assets acquired before the law came into force.<\/p>\n<p>Until the end of 2028, a preferential personal income tax rate of 5 per cent will apply to such assets. The transitional arrangement is intended to enable investors to carry out transactions involving previously acquired cryptocurrency under special conditions.<\/p>\n<p>At the same time, the 5 per cent rate applies specifically to <a href=\"https:\/\/ukrmedia.news\/en\/economics\/taksysty-uklon-uber-podatky-dps\/\">Personal Income Tax<\/a>. The final procedure for the application of other tax payments, in particular the military levy, must be assessed on the basis of the final version of the law.<\/p>\n<h2>Crypto exchanges will be required to verify the source of funds<\/h2>\n<p>Draft law <strong>No. 10225-d<\/strong> regulates not only taxes but also the activities of companies providing services relating to digital assets.<\/p>\n<p>Cryptocurrency exchanges, custodial services and other service providers will be required to obtain authorisation. Requirements will be established for them regarding the safekeeping of client assets, user protection and the handling of complaints.<\/p>\n<p>Enhanced financial monitoring will form an important part of the regulatory framework. Market operators will be required to comply with customer due diligence and source of funds rules in accordance with legislative requirements.<\/p>\n<p>Supervisory functions will be divided between the National Securities and Stock Market Commission and the National Bank of Ukraine. The NSSMC will act as the main regulator, whilst the NBU will be responsible for matters falling within its remit, in particular electronic money and foreign exchange supervision.<\/p>\n<h2>When will the cryptocurrency law come into force?<\/h2>\n<p>Work on the legislative regulation of the cryptocurrency market took around three years. The Verkhovna Rada approved Bill No. 10225-d at its first reading on 3 September 2025.<\/p>\n<p>Following finalisation, the document comprises 264 pages of main text, whilst the comparative table runs to over 1,300 pages.<\/p>\n<p>The committee recommended that the bill be adopted at second reading and as a whole. It is scheduled to be debated in the parliamentary chamber during November 2026.<\/p>\n<p>If the bill is finally adopted and signed into law, the new regulatory framework for the cryptocurrency market is due to come into force on 1 July 2027. Until then, the proposed provisions remain part of the draft legislation rather than current tax rules.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u043d\u0430\u0431\u043b\u0438\u0437\u0438\u043b\u0438\u0441\u044f \u0434\u043e \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0446\u0456\u043d\u043d\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043a\u0440\u0438\u043f\u0442\u043e\u0432\u0430\u043b\u044e\u0442\u043d\u043e\u0433\u043e \u0440\u0438\u043d\u043a\u0443. \u041a\u043e\u043c\u0456\u0442\u0435\u0442 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0442\u0430 \u043c\u0438\u0442\u043d\u043e\u0457 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