The Ministry of Finance and the State Tax Service of Ukraine Have Clarified the Taxation of Crypto Assets

• The Ministry of Finance and the tax authorities have launched the “Taxes Protect” campaign.
• Within the framework of this campaign, the authorities told about the fees that different categories of citizens are obliged to pay.
• In particular, a crypto trader must independently file a declaration and pay personal income tax plus a military levy.
• At the same time, the framework bill for the market is still not ready.

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The Ministry of Finance together with the State Tax Service of Ukraine launched a communication campaign “Taxes protect”. As part of this initiative, they described how income from transactions with crypto assets is taxed in the country.

According to the material, citizens working in this sector are obliged to pay personal income tax of 18% and a military levy of 5%. As an example, the article cites an individual with an income of 96,000 hryvnias annually.

This is a net capital gain from operations with crypto assets. Having received it, the trader must independently submit a declaration of income through the electronic cabinet on the website of the State Tax Service of Ukraine until May 1.

At the same time, of the 17,280 hryvnias of the paid fee (personal income tax), part goes to the state budget (3,629 hryvnias), and the other — to the local budget (13,651 hryvnias). Also in the Ministry of Finance and tax authorities reminded that in case of non-payment of taxes, the military, as well as public services are underfunded.

We will remind, in Ukraine in the development of the bill on virtual assets. This is a regulatory framework that covers, among other things, the taxation of income from transactions with cryptocurrencies.

In September 2025, it passed the first reading in the Verkhovna Rada. Read more:

The bill includes a similar taxation mechanism — the same 23%. However, the bill also introduces a “grace period”, during which income can be legalized at a reduced rate — 5% personal income tax plus 5% military levy.

Earlier, it was assumed that the bill would be sent for a second reading before the end of 2025. However, according to the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Daniil Getmantsev, a more realistic term is the beginning of 2026.

Earlier, we covered a report by the Royal United Services Institute for Defense Studies (RUSI), according to which Ukraine lost $10bn hryvnias from the lack of regulation of the cryptocurrency market.