Investment profit is the difference between the sale price of securities or other investment assets and their purchase cost, on which tax is paid.
Investment profit is a tax concept in Ukraine: the positive difference between income from selling an investment asset and the cost of acquiring it. Personal income tax of 18% and the 5% military levy are paid on this profit, not on the full sale amount.
The result is calculated for the calendar year across all transactions together: losing trades reduce the total profit. Amounts in foreign currency are converted into hryvnias at the NBU rate on the date of each transaction.
Profit from transactions with government bonds (OVDP) is not included in taxable income.
In detail, with examples: Taxes on trading shares, crypto and forex in Ukraine: how much to pay and how to declare
Personal income tax Military levy CFD
Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.
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Rates by instrument, a worked example with the exchange rate difference, how to avoid double tax, the status of crypto tax and step-by-step declaring.