Crypto Tax Developments in 58 Jurisdictions
We've launched the PwC 2026 Global Crypto Tax Report, now in its fifth year, spotlighting the latest updates in tax treatment across 58 jurisdictions, including Ukraine.
CARF, DAC8 and MiCAR: Global Standards
The report examines global initiatives like the OECD’s Crypto-Asset Reporting Framework (CARF), the EU DAC8 directive, and the Markets in Crypto-Assets Regulation (MiCAR). These efforts aim to enhance tax transparency, standardise reporting, and clarify regulations.
Ukraine’s EUAligned Crypto Regulation
“Ukraine is decisively moving towards clear legislation aligned with European directives. This marks a major step forward, enabling more active use of crypto while laying a strong foundation for future digital assets. Ukraine is committed to building a modern regulatory framework that supports innovation, market confidence, and growth,”
Crypto Tax Compliance and Reporting Guidance
The report serves as a key reference for current crypto tax and reporting practices, helping organisations gauge their readiness for transparency demands. It also offers practical steps to ease compliance, making it crucial for both Ukrainian and international businesses in Ukraine.
Ongoing Global Crypto Tax Challenges
Despite global progress, the crypto tax landscape remains dynamic and uncertain. Varied definitions, reporting obligations, and enforcement methods across regions complicate compliance for investors and institutions. Emerging asset classes like DeFi and NFTs add to these challenges, increasing pressure on market players to manage evolving tax duties effectively, while policymakers work to balance innovation with regulatory oversight.
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Global crypto tax developments in 2026
Contact us
Anna Nevmerzhytska
Director, Financial Services & International Tax Solutions Leader, PwC in Ukraine
Tel: +380 44 354 0404
Anzhelika Dryga
Senior Manager, Financial Services & International Tax Solutions, PwC in Ukraine
Tel: +380 44 354 04 04
