Is crypto taxed in Ukraine yet? Check the bill card

Search for Ukraine's crypto tax and you get dozens of articles quoting 18%, 5% and 1 January 2026, written as though those are rules in force.

They are not. And checking takes about thirty seconds, because Ukraine's parliament publishes a bill card whose status updates automatically.

The pattern here is worth learning even if Ukraine is nothing to do with you. It repeats in every jurisdiction: a draft gets a headline, the headline gets copied, and the copies outlive the facts.

What the card shows as of 9 September 2026

Three things from that screenshot:

Status: "Готується на друге читання" — preparing for second reading. Not adopted as law. Not signed by the President. There is no law number.

The last entry in the progress table is 03.09.2025, "adopted as a basis with revisions". That is the first reading. There is not a single 2026 entry in the table.

But there is a fresh line above it: "Included in the agenda: 4958-IX of 01.09.2026". So on 1 September 2026 a parliamentary resolution put the bill back on the order paper. A second reading may well happen — it just had not happened when this was checked.

Where 18%, 5% and 1 January came from

From the draft text itself. These are proposed provisions, not law:

• headline personal income tax of 18% plus a 5% military levy;
• a reduced 5% rate for assets acquired before the law takes effect;
• tax due when converting to fiat, not on every trade inside an exchange;
• a commencement date, written into the draft, of 1 January 2026.

That last item is the whole source of the confusion. It is a date the drafters typed into a document, not a date on which anything began. The bill did not clear its second reading, so the date has already lapsed — and second readings are where texts get rewritten hardest, so the numbers themselves may still move.

What to do while it is unresolved

There are no rules yet. But the draft shows what any rules would be calculated from, and that is enough to prepare without guessing.

Every plausible formula computes the difference between acquisition price and disposal price. That is common to how movable property is taxed anywhere. So acquisition price and acquisition date will be needed under any version.

The draft's reduced rate is tied to acquisition date — before the law commences. If that structure survives, the day you bought decides your rate. Reconstructing that a year later is far harder than writing it down today.

Exchange exports do not carry the fiat rate on the day of the trade. You can export your history, but the exchange will not convert each line at that day's rate for you. That part is on you.

The minimum record per transaction: date, asset, quantity, amount in the trade currency, the local fiat rate that day, fee. Six fields. Doing it takes a minute each time. Reconstructing two years of it takes no time at all, because it cannot be done.

Check it yourself instead of reading a retelling

Open the bill card for 10225-д and look at the "Проходження" (progress) tab. Status and every date are there. As long as the status reads "preparing for second reading", there is no law, whatever an article says.

When it passes, the card will show a second-reading date, and the act will get a number and appear on zakon.rada.gov.ua. Until then, any article phrased as "in force since 1 January" is describing a draft, not law.

Most legislatures publish something equivalent. Find that page for the country you care about before you trust a summary of it.

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Data from the bill card for 10225-д on the Verkhovna Rada of Ukraine site, checked 2026-09-09. The status changes — follow the link above and confirm at the time you read this.

This is not tax advice. For your own situation, consult a qualified tax adviser.

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