Ukraine — crypto regulation

Status: partial · Last reviewed 2026-11-05

Law on Virtual Assets (No. 2074-IX) was signed in 2022 but is still not in force — it awaits Tax Code amendments in Bill 10225-d, which passed first reading in Sep 2025 but drew 2,500+ amendments and had not received its second reading as of Nov 2026. The bill follows MiCA principles; whether the NBU or NSSMC will be the main regulator is still disputed. It proposes 18% personal income tax plus 5% military levy on crypto gains, with a preferential 5% rate in the first year. Over $212M in crypto has been donated to the war effort.

Legislation