The National Securities and Stock Market Commission (NCSSMC) presented a matrix project that describes the taxation options for virtual assets in Ukraine. Innovations also affect cryptocurrency, which is gaining popularity among Ukrainians.
The project of the document was published on the regulator's website. It refers to the proposal to tax income from the sale of cryptocurrency received in Fiat or in the form of goods or services. It is also planned to tax payment of goods and services directly in cryptocurrency.
Tax rates will be different depending on the type of operation. The standard rate will be 18% plus 1.5% of the military levy. At the same time, preferential rates are offered for some cases - 5% or 9% that will be discussed.
However, some actions with virtual assets propose not to tax. These include: mining, stinging, holding or storing tokens, creating tokens, as well as Airdrop - provided that it is not used to pay for goods or services.
NCSSC Chairman Ruslan Magomedov noted that this matrix is based on international experience and adapted to Ukrainian realities. According to him, the document was already presented on the working group under the profile committee of the Verkhovna Rada, and is now presented for potential cryptocurrency participants.
“Our task is to help the authorities make a well -balanced decision. It is necessary to evaluate the advantages and risks of each model of taxation, as they critically affect both the market and on tax responsibility, ”Magomedov explained.
We will remind, in February the head of the budget committee of the Verkhovna Rada Danilo Getmantsev stated that the legalization of cryptocurrency in Ukraine is a matter of time.
Cryptocurrency is also increasingly appearing in the electronic declarations of Ukrainian civil servants. In 2024, the number of declarants indicating digital assets increased by 10% compared to the previous year. And compared to 2021 - for 220%.
