You will receive comprehensive answers to your questions about Diia.City, and we will help you with registration in Diia.City

Diia.City – this is a special legal and tax regime for IT companies in Ukraine

Introduction of the institute of gig specialists

The law introduces a new concept: gig specialist. This is a mutated private individual who has employee guarantees (rationing of time, leave, including maternity leave)

Reporting

An annual compliance report and an independent auditor’s report confirming this shall be submitted by 1 June each year.

Introduction of institutes of English law

Convertible loan, Liquidation Preferences, Option & ESOP,Warranties & Indemnities, Liquidated Damages

Guarantees

The state guarantees the stability of conditions for 25 years from the date of registration of the resident

Taxation of Residents Diia.City

Labor taxes

  • 5% PDFO
  • SDR 22% of the minimum wage
  • 1.5% military tax

Corporate taxes

  • 9% on “withdrawn capital” or 18% on profit

To stimulate investment

  • 0% on the income of individuals as dividends accrued by the resident company, subject to their payment not more than once every 2 years
  • tax rebate: the amount spent on the acquisition of a stake in a Ukrainian startup is deducted from the total taxable income

Requirements for registration in Diia.City

  • The legal entity is registered in Ukraine
  • The average monthly salary for employees / specialists is at least 1,200 euros
  • The average number of employees / specialists each month is at least 9 people
  • Revenue from IT activities is at least 90% of total revenue

How to become a resident

To become a resident, the company must be registered under Ukrainian law, engage in qualified activities, meet the conditions of admission and prepare a package of documents.

Qualified activities

  • Development and testing of software, including the publication of computer games
  • Publication and distribution of software, including SaaS
  • E-sports
  • Training in computer literacy, programming, testing and software technical support
  • Cybersecurity
  • R&D in IT and Telecom
  • Digital marketing and Ads using software developed by residents
  • Provision of services related to the circulation of virtual assets
  • Robotics

Gig contract

(You can download a sample gig-contract or gig-contract with a gig specialist here)

Download

Addresses

сity Kyiv , street Academician Zabolotny, 142, office 13

сity Dnipro , street Barricade, 15th, 1st entrance, 4th floor, office 409

Phone

+38 (050) 78- 70-075

Email

leonid@biz-adviser.com.ua

Social networks

Facebook

Remaining questions – contact us

We are always happy to help our clients, describe your problem and your problem and we will contact you to discuss it