Are viruses considered eukaryotic or prokaryotic cells?

They are considered as neither, since they are non-living. The only trait they share with eukaryotic and prokaryotic cells is the ability to replicate, but they can only replicate under specific circumstances. They are also small compared to cells. However, they are closer to prokaryotic cells than eukaryotic cells.

Viruses are considered neither prokaryotes nor eukaryotes because they lack the characteristics of living things, except the ability to replicate (which they accomplish only in living cells).