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.