Do not confuse the law signed in 2022 with a framework already in force. Treat tax and providers as matters requiring current official verification.
Explore 1 mapped organizationsOfficial source for regulatory status: Verkhovna Rada: Law on Virtual Assets has not entered into force (supports: regulatory status, regulatory framework, regulatory timeline)
Local review · 2026-08-17
Next review: 2026-11-17
International virtual-asset standards, crypto tax reporting framework, and adoption methodology. Local rules can change; verify with the relevant authority before acting.
Tax
Regulation
No current official national adoption figure is available to show.
No official figures are linked for this country.
Blue figures are older estimates without a verifiable official source: they are shown as context, not official data, and are not used to rank or score countries.
Europe · UAH
The Virtual Assets Law is not yet in force: verify current legal and tax status before acting.
Parliament's official record shows that the 2022 Virtual Assets Law has not entered into force.
Parliament adopts at first reading a resolution on Tax Code amendments for virtual assets; first reading does not mean the reform is already in force.
Official source for these events: Verkhovna Rada: Law on Virtual Assets has not entered into force (supports: regulatory status, regulatory framework, regulatory timeline) · Verkhovna Rada: 2025 first-reading resolution for virtual-asset tax-code amendments (supports: regulatory framework, regulatory timeline)
In 2026, the State Tax Service said crypto has no defined legal status or framework for classifying and regulating transactions. Parliament's official record shows that the 2022 Virtual Assets Law has not entered into force. We do not present an exchange list as authorised.
Official source for this framework: Verkhovna Rada: Law on Virtual Assets has not entered into force (supports: regulatory status, regulatory framework, regulatory timeline) · Verkhovna Rada: 2025 first-reading resolution for virtual-asset tax-code amendments (supports: regulatory framework, regulatory timeline)
Check the linked official regulatory register or portal before choosing a provider.
Confirm tax treatment with the linked official guidance and a local professional where appropriate.
Report annual income where applicable; verify the applicable deadline with the Tax Service.
Source: State Tax Service: cryptocurrency income and personal tax (supports: tax treatment, tax brackets, filing deadline)
May 2026 guidance includes sale income in annual taxable income as foreign or other income depending on the payment source. For that case, it cites 18% PIT and a 5% military levy on funds received. It does not replace an individual determination.
Official tax guidance: State Tax Service: cryptocurrency income and personal tax · Also verify: State Tax Service: simplified-tax payment in cryptocurrency
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇺🇦 UkraineYou | No official figure | No official figure | No official figure | Regulated | Verify |
| 🇪🇸 Spain | No official figure | 4.8% holders (2021, Banco de Espana) | No official figure | Regulated | — |
| 🇵🇹 Portugal | No official figure | 12.0% of respondents (ECB SPACE, 2024) | No official figure | Regulated | — |
| 🇩🇪 Germany | No official figure | 6% bought or paid (Bundesbank, 2025) | No official figure | Regulated | — |
| 🇬🇧 United Kingdom | No official figure | 12% holders (2024, FCA) | No official figure | Regulated | — |
| 🇫🇷 France | No official figure | 9% holders (2025) | No official figure | Regulated | — |
| 🇮🇹 Italy | No official figure | 18% of financial decision-makers (CONSOB, 2024) | No official figure | Regulated | — |
| 🇳🇱 Netherlands | No official figure | >20% of investors (AFM, 2025) | No official figure | Regulated | — |
| 🇨🇠Switzerland | No official figure | ~6% of respondents (SNB, 2022) | No official figure | Regulated | — |
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