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Is crypto legal in Ukraine?

Cryptocurrency is legal in Ukraine, but subject to regulatory restrictions.

Eastern Europe · UA · 4 of 9 dimensions sourced

Every value below cites the primary government, central bank, financial regulator, or tax authority. How this is sourced →

Ukraine crypto policy at a glance

CBDC status
Pilot

Stage of the central bank digital currency programme — research, pilot, or launched.

cbdctracker.org ↗ · as of 2017 · confidence: high
Legal status
Legal, with restrictions

Whether crypto is legal, restricted, or banned for individuals and businesses.

“This Law defines the legal status of virtual assets, the general principles of civil circulation of virtual assets, the rights and obligations of participants in the virtual assets market as well as the principles of state policy in the field of virtual assets. Virtual assets are intangible benefits having value and being an object of civil rights. They are not a means of payment on the territory of Ukraine and cannot be exchanged for goods or services.”
Verkhovna Rada of Ukraine; National Bank of Ukraine ↗ · as of 2021-09-08 · confidence: high
VASP licensing
Not yet recorded

Whether the jurisdiction licenses crypto/VASP service providers.

Stablecoin rules
Not yet recorded

Rules governing stablecoin and e-money-token issuance.

Tax treatment
Not yet recorded

How crypto gains are taxed and reported, including OECD CARF participation.

DeFi treatment
Addressed

How decentralized finance (DeFi) is treated by regulators.

“Decentralized finance (DeFi) based on crypto-assets continues to develop globally, offering lending, exchange and other financial services via smart contracts. These activities, while not yet widespread in Ukraine, create new challenges for regulation, consumer protection and AML/CFT supervision.”
National Bank of Ukraine ↗ · as of 2023-12-31 · confidence: medium
NFT classification
Not yet recorded

Whether NFTs are addressed in regulation.

Mining policy
Addressed

Policy toward crypto mining — permitted, restricted, or banned.

“Цей Закон визначає правовий статус віртуальних активів в Україні... Особливості обігу віртуальних активів, що забезпечені валютними цінностями, визначаються Національним банком України.”
Enforcement intensity
Not yet recorded

Intensity of regulatory enforcement actions against crypto firms.

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