Ukraina Terapkan Pajak Penghasilan 18% untuk Aset Virtual
Ukraine Sets 18% Income Tax on Virtual Assets https://cryptonews.com/news/ukraine-sets-18-pct-income-tax-virtual-assets/

Ukraine Sets 18% Income Tax on Virtual Assets

Ukraine's draft rules propose a personal income tax rate of 18% on virtual asset gains, with an additional 5% military levy. The plan aims to align the country's financial system with global digital asset norms and boost state revenue, particularly to support military funding amidst the ongoing war with Russia.

The National Securities and Stock Market Commission (NSSMC) recently released a detailed taxation matrix for virtual assets, which includes both standard and preferential tax models. The proposal references countries with more favorable treatment of crypto activity, such as Austria, France, Singapore, Malaysia, and Georgia.

According to the matrix, taxable income is defined as gross revenue or net income after expenses. Income would generally be recognized when received or when assets are exchanged for fiat currency or non-virtual goods and services. Transactions involving only virtual assets would not trigger a tax under this model.

The document also provides tax guidance on mining, staking, airdrops, and hard forks. Activities like free token supply, token creation, and storing virtual assets would not be subject to Value-Added Tax (VAT). However, rewards or services that involve token modification or crypto payments for goods and services may be taxed.

The Commission plans to engage directly with market participants as part of its regulatory development process and has already introduced the matrix to lawmakers.