Ukraine
Normally a FOP taxed on profit-share as business income. Group 3 single tax of 5% plus a 5% military levy is very low, but crypto payouts sit in a grey area that may push the trader onto the 18% general regime.
Business income of a registered private entrepreneur (FOP); under the simplified system it is single-tax income, not capital gains.
FOP Group 3 simplified: 5% of turnover (no VAT). General system: 18% PIT. A 5% military levy applies on top in 2025-2026.
Unified social contribution (ESV) ~UAH 1,760-1,900/month minimum, payable even with no income; plus the 5% military levy.
Register as FOP, choose Group 3 (5%) with annual turnover cap ~UAH 9.34m; quarterly single-tax payments.
Crypto/USDC receipts are not clearly covered by the simplified regime - using virtual assets may force a switch to the general system (18% + 5% levy); rules still being finalized.