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The Ministry for Taxes and Duties, by Resolution No. 8 of 18 February, has set the profitability coefficient for token transactions as of 1 January 2026. The document was published today on the National Legal Internet Portal and enters into force upon publication.
The coefficient has been set at 0.0367. Last year it stood at 0.057.
The coefficient established by the ministry is used to calculate the personal income tax base for individuals in cases of unlawful token transactions. The tax base is calculated as the product of the income from such transactions, as determined within administrative proceedings and reflected in the relevant ruling, and the profitability coefficient for token transactions. The coefficient is determined on the basis of data on purchase and sale rates provided by operators of crypto platforms and (or) cryptocurrency exchange operators that are residents of the Hi-Tech Park, for the three types of tokens in respect of which they carried out the largest number of purchase and sale transactions over the previous calendar year.