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Diia.City business consultations

Prepare your company for joining Diia.City

Advantages of Tax consultations from Finevolution

High-quality tax and legal consultation
Assistance with the preparation of all required documents
Accounting support for your sole proprietorship
Assistance with submitting your application to Diia.City

Diia.City is a special legal and tax regime in Ukraine, created to stimulate IT industry growth. It offers IT companies conciseness, including reduced tax rates and flexible cooperation models.

What are the benefits of registering a company in Diia.City?

  • Diia.City companies can choose between a preferential profit tax (PnVK) or the general corporate income tax (18%). Additionally, reduced personal income tax (PIT) rates are available — 5% for professionals working under gig contracts and employment contracts. The Unified Social Contribution (USC) is based on the minimum wage, and a 5% military levy is also applied.
  • The introduction of gig contracts allows for the combination of elements of employment and civil law relationships, providing companies and professionals with greater freedom in defining the terms of cooperation.
  • Residents receive additional mechanisms for safeguarding their intangible assets, which facilitates the attraction of investments and the development of innovations.
  • Legislation guarantees that the core conditions of the regime will remain unchanged for 25 years, ensuring predictability and trust for businesses.

If you are ready for transformation and meet all the requirements outlined in the Law “On Stimulating the Development of the Digital Economy in Ukraine,” it is time to acquire the status of a Diia.City resident.

Features of Residency in 2025

Starting in 2025, Diia.City residents whose annual revenue exceeds 40 million UAH may allocate no more than 20% of their total expenditures from the previous year to services provided by individual entrepreneurs and other single taxpayers. Exceeding this limit leads to additional taxes.

The list of residents has also been expanded. In addition to traditional IT companies, subsidiary enterprises of major corporations such as DTEK, Vodafone, and Kyivstar have registered with Diia.City, demonstrating the regime’s attractiveness for various sectors of the economy.

The program continues to evolve, adapting to market needs and creating competitive conditions for the development of tech businesses in Ukraine.

How to register as a resident in Diia.City:

Get a consultation with a Finevolution specialist to verify compliance with residency criteria
Application review by the Ministry of Digital Transformation
Joint preparation of the necessary document
Receiving the decision on acquiring resident status
Assistance with submitting the application through the Diia portal
Get a consultation with a Finevolution specialist to verify compliance with residency criteria
Joint preparation of the necessary document
Assistance with submitting the application through the Diia portal
Application review by the Ministry of Digital Transformation
Receiving the decision on acquiring resident status

Steps for Joining Diia.City

Let’s examine in detail the requirements for residents and the process of registering a company in Diia.City.

  • Step 1. Submission of the Application to the Ministry of Digital Transformation

The application must include the applicant’s identifying information (full legal name, identification code in the Unified State Register, email address, and a contact phone number), as well as details for the applicant’s authorized representative (e.g., the director) and the chief accountant responsible for maintaining the applicant’s accounting records.

You must specify the types of activities that the resident will engage in. These activities must comply with the relevant Law, and you must provide assurances that you do not fall under any of the disqualifying conditions specified by the Law (for example, non-profit organizations, bankrupt companies, legal entities in liquidation [except in cases of transformation], companies under sanctions, etc.).

The application should also indicate if you wish to join Diia.City during the so-called “transitional” period. For IT companies that do not yet meet all the requirements, this period lasts until December 31 of the year following the year in which resident status is acquired.

Main Conditions and Tax Rates:
  • Fewer than 9 employees or gig specialists and an average monthly salary of less than 1200 euros
  • Personal Income Tax (PIT) – 5%
  • Unified Social Contribution (USC) – 22% of the minimum wage
  • After the transitional period, if the company fails to meet the requirements (i.e., having 9 or more specialists and salaries starting from 1200 euros), it must retroactively pay PIT at 18% and USC at 22% for the last 3 months.

Effective February 1, 2025, these rules apply. The transitional period allows new IT companies to adapt to the requirements with a gradual transition to full residency.

  • Step 2. Review of the Application for Acquiring Diia.City Resident Status

The Ministry of Digital Transformation reviews the application within 10 days and may take one of the following actions:

  • Return the Application Without Review:
    For example, if it does not meet the aforementioned requirements or lacks necessary information. In this case, within 5 days, you will receive the returned application with justifications and proposals for remedying the deficiencies. After making the required corrections, you must resubmit the application.
  • Deny the Application for Resident Status:
    For instance, if the company does not meet the criteria regarding the number of employees or salary levels. In such cases, the Ministry of Digital Transformation will send you a decision the next day, specifying the grounds for the refusal and offering suggestions for remedying the identified deficiencies.
  • Approve the Application for Diia.City Resident Status:
    In this case, on the 11th working day from the date of submission, your company—and the positive decision regarding its status—will be entered into the Diia.City Register.

Additionally, you may choose to be taxed as a Diia.City resident for profit tax purposes (9% tax on distributed profits) if you make that selection at the time of application submission.

If not, a business entity already registered as a Diia.City resident under the general taxation system may later decide to switch to the Diia.City taxation scheme (9% tax on distributed profits). The procedure is simple: submit an application to the controlling authority no later than 15 days before the start of the next calendar quarter. If such an application is not submitted, it is assumed that the resident has opted for the corporate tax rate of 18%.


If you are an IT entrepreneur or company founder considering registration in Diia.City, please contact us. We will help you prepare your application and guide you through the taxes and registration process. We operate from Monday to Friday, from 9:00 to 19:00. For a consultation, please send your inquiry using the form below, or contact us on Telegram, Viber, or WhatsApp.

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