Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, Danylo Hetmantsev announced introduction of a new mechanism for taxation of crypto-asset operations.
It is assumed that the taxation of operations with cryptoassets will take place by analogy with securities. According to Hetmantsev, the object of taxation will be the profit — the difference between the amount of investments in cryptoassets and the income received during the year.
Persons who will carry out transactions with cryptoassets will have to submit a corresponding declaration annually. In the case of fixing losses, they can be carried over to subsequent tax periods until they are fully used.
“I believe that this will significantly revive the investment market in Ukraine and give the opportunity to develop this segment of digital assets. In this way, we will get closer to the civilized financial world, which has already mostly recognized cryptocurrency.” Hetmantsev noted.
A special transition period in 2026 is provided for owners of cryptoassets who cannot prove the costs of their acquisition. They will be able to sell their assets, declare the income and pay only 5% of the amount received. The new procedure for taxation of operations with cryptoassets will come into effect on January 1, 2026.
