Diia City: Was ist das, wie viel Steuern müssen Sie zahlen und wie wechseln Sie zu diesem Rechtsregime?

Der IT-Sektor ist seit langem einer der Hauptmotoren der ukrainischen Wirtschaft. Für weiteres Wachstum ist es jedoch wichtig, Bedingungen zu schaffen, die den Herausforderungen von heute gerecht werden und die Wettbewerbsfähigkeit auf dem globalen Markt gewährleisten. Erfahren Sie, warum Diia City ein einzigartiges Rechtsregime für IT-Unternehmen ist, das die Entwicklung des Technologiebusiness fördert, Investitionen anzieht und transparente sowie effiziente Abläufe ermöglicht.

Rechtliche Unterstützung bei der Gründung eines Unternehmens in der Ukraine

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The Diia City service offers companies not only tax benefits, but also modern legal tools that increase the level of intellectual property protection, reduce risks, and open up access to new markets. In this article, we will take a closer look at the benefits of the Diia City, how much tax residents pay, how to become a member of this regime, and why legal support is key to successful business.

What is Diia City?

Diia City is a special legal regime for IT companies in Ukraine, which was introduced in 2022 in accordance with the Law of Ukraine “On Stimulating the Development of the Digital Economy in Ukraine”. It aims to stimulate the development of technology businesses by creating favorable conditions for transparent business conduct, intellectual property protection, and tax burden reduction.

Benefits of residency in Diia City

The main advantages of residency in Diia City are the legal protection of intellectual property, predictability of business conditions, and the ability to use legal mechanisms typical of the Anglo-Saxon system. In addition, residents receive significant tax benefits. One of the key innovations is gig contracts, which combine the features of labor and civil law agreements, creating a convenient model of cooperation for companies and professionals. The formalization of non-disclosure and non-competition agreements (NDAs) has also been simplified, which contributes to better structured business processes.

Thus, the main advantages are:

✔️ Special taxation system;

✔️ Tools for attracting investments;

✔️ Possibility to use gig contracts that combine the terms of labor and civil law agreements;

✔️ Guarantee of unchanged conditions for 25 years.

What taxes do Diia City residents pay?

Residency implies a choice of one of two taxation options:

1. Exit Capital Tax (ECT) - 9% on the withdrawal of dividends or other payments not related to business activities.

2. Income tax - 18% of the company's total profit.

You can read moreabout employment in Ukraine here

What are the rates for labor taxation?

✔️ 5% - personal income tax (PIT);

✔️ 1.5% - military duty;

✔️ 22% - unified social tax (UST) on the minimum wage.

Additionally, investors are eligible for tax breaks on startup costs.

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How to become a resident of Diia City?

To obtain resident status, you must apply for registration through the Diia portal and meet a number of criteria:

✔️ Carry out activities in the field of IT or innovation.

✔️ Comply with the conditions regarding the minimum salary of employees and the company's revenue structure.

✔️ Provide legal preparation: execution of constituent documents, compliance with the requirements for the corporate structure.

Next, an electronic signature is obtained, which is a prerequisite for identity verification. After that, the application is sent for review.

After submitting the application, the company receives resident status from the first day of the month following the quarter in which it was entered in the register. This allows you to immediately take advantage of special conditions.

Earlier, we wrote about how to get a grant for doing business in Ukraine

IT business during martial law: innovations for 2024

In 2024, the Diia City service underwent changes due to the introduction of new laws and regulations. This was good news for IT entrepreneurs, as a number of procedures were simplified. In particular, registration in the service has been greatly facilitated, as some of the mandatory procedures on the website have been canceled.

Loyal conditions have also been introduced for companies that temporarily do not meet the criteria, for example, in terms of the number of employees or salary level. If a company does not have an audit opinion on its IT activities, this is no longer an obstacle to continuing to operate and pay taxes.

Additionally, the program has expanded the list of specialties that can join Diia City. Now, participation is available not only for IT developers, but also for product support specialists, cloud technology experts, and payment system companies.

The service provides new opportunities for companies that want to work transparently and attract investment. For example, web development specialists can now quickly choose their area of expertise and access the platform. Diia City is also becoming an attractive platform for large investors who cooperate with trusted legal entities, which increases the level of trust in the Ukrainian IT sector.

Features and important nuances

Residency in Diia City allows you to continue cooperation with sole proprietorships, but under certain conditions, such as restrictions on expenses. In addition, the choice of taxation system should take into account the specifics of the business model and financial needs of the company.

Diia City creates favorable conditions for attracting foreign investors and doing business transparently, but the registration process requires careful preparation, including legal support.

To do business, contact professional lawyers

Successful work within the framework of Diia City requires not only compliance with the new conditions, but also the correct legal registration of activities. Qualified Visit Ukraine lawyers will help:

✔️ Ensure compliance with the Diia City criteria. Specialists will analyze your company's activities, prepare the necessary documents and structure your business in accordance with the requirements of the law.

✔️ To register. The process of preparing for registration can be difficult, especially without experience. Legal support allows you to submit an application quickly and correctly and avoid mistakes.

✔️ Protect intellectual property. Lawyers help with the execution of NDAs (non-disclosure agreements), NCAs (non-competition agreements) and other important documents to preserve the company's unique developments.

✔️ Optimize taxes. With the right legal strategy, you can reduce the tax burden, choose the most favorable taxation system and use benefits.

✔️ Resolve conflicts. If disputes arise with contractors, employees, or government agencies, lawyers can ensure that your interests are effectively protected.

By turning to experienced business lawyers, you gain not only confidence in the legality of your activities but also convenience in doing business. To sign up for a consultation or order full legal support, write to us on WhatsApp, Telegram or fill out a special form on the website.

Just a reminder! Ukrainians who are abroad and have business income there, but have permanent residence in Ukraine, may pay double taxes.

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