PurgatoryEurope
Ukraine
19%effective individual rate
Crypto legalized in 2022. 18% income tax plus 1.5% military levy. 5% discounted rate was proposed but war conditions complicate implementation.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax18% + 1.5% military levy
Income Tax on Crypto18% + 1.5%
Corporate Tax18%
VAT on Crypto20%
Activity Taxes
Staking
18% + 1.5%
Mining
18% + 1.5%
DeFi
18% + 1.5%
NFTs
18% + 1.5%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
NSSMC
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Residency via employment/business; citizenship after 5 years (dual not officially allowed)
Notable Conditions
- →Crypto legalized Feb 2022
- →18% + 1.5% military levy
- →War impacts implementation
- →High crypto adoption
- →Diia app digital infrastructure
Living & Lifestyle
Cost of Living
Very Low
Banking Access
Moderate
Quality of Life
Low (war conditions)
Lifestyle Scores
Safety2/10
Healthcare4/10
Institutions4/10
Business Ease5/10
Int'l Schooling3/10
Privacy5/10