Diia.City – preferable special tax regime for IT industry in Ukraine

Diia.City – preferable special tax regime for IT industry in Ukraine

To become a Diia.City resident, a company must be registered under the Ukrainian legislation, engage in certain IT related activities, meet the conditions for admission and apply online for admission. The entry conditions are as follows:

Operating companies

• The average monthly remuneration is equivalent to €1,200
• 90% income received from certain IT related activities 
• Number of employees/gig-specialists for the reporting period at least 9 people

Startups

• The amount of annual income does not exceed UAH 10,091,049 (USD 238,300) 
• 90% income from certain IT related activities 
• Company is registered no earlier than 24 months

Diia.City regime provides for better legal protection, introduces gig-contracts as a special type of civil law contracts and offers reduced tax rates:

Payroll taxes - for employees and gig-contractors:

• 5% personal income tax
• 5% military charge
• Employer’s social security contribution (22% of the minimum wage)

Corporate income tax - selection to pay:

• 9% exit capital tax
• or 18% income tax

Diia.City resident must undertake an annual audit of Diia.City compliance by June of the next year.

4000+ companies joined by 2026 beginning.