#DigitalAssetBill

If the law is passed by the end of 2025, the preferential period for cryptocurrency owners will begin in 2026. "During the year, a person can sell and declare their income from crypto assets at a rate of 5% without confirming the costs of their acquisition in the past," explained the head of the Financial Committee of the Verkhovna Rada, Danilo Hetmantsev.

After the preferential period ends, tax rates will increase: individuals will pay 18% personal income tax (PIT) and 5% military tax on the profit obtained from cryptocurrency transactions. For legal entities, a similar taxation mechanism is proposed, which operates in the securities market.

"There will be, so to speak, a special regime for individuals and legal entities. The tax is levied on the profit at the end of the year, which is the final value minus the initial. Exchange between one's wallets is not taxed. Also, no tax is charged on profit equal to one minimum wage," clarified Yaroslav Zheleznyak.

The responsibility for declaring income and paying taxes will be placed on citizens.