The status of Diia.City resident provides a number of benefits and advantages for IT companies and specialists who work in the field of digital economy in Ukraine. This is a special legal regime that was introduced in 2022 to stimulate the development of technological business.
Diia.City residents have tax benefits
For companies — 9% tax on withdrawn capital instead of 18% on profit (it may not be paid until the capital is withdrawn from the company).
For specialists (gig contractors) — PIT (Personal Income Tax) is only 5% instead of the usual 18%, Unified Social Contribution is fixed and minimal (as of 2025 — about UAH 1,600 per month), military levy — 1.5%.
Other advantages of Diia.City residency include:
The possibility to officially conclude gig contracts — an intermediate format between employment contracts and sole proprietorship (FOP) contracts. This allows easy hiring/dismissal of specialists, flexible determination of cooperation conditions, minimization of legal risks.
A simplified procedure for obtaining criticality status for reserving employees.
To obtain the status of Diia.City resident, a company must go through the official application procedure via the Diia portal, following certain requirements and steps.
The company must meet the following criteria:
A legal entity registered in Ukraine (not a sole proprietor).
Operates in permitted types of activity, in particular:
Software development, IT consulting, GameDev;
EdTech;
Big Data, cybersecurity, cloud services;
R&D in the IT field;
Marketplaces, online platforms, etc.
The average monthly salary (all payments) — not less than 1,200 euros per one employee or gig contractor (equivalent in hryvnia).
At least 90% of income must come from permitted types of activity.
To submit the application, it is necessary to prepare:
QES (qualified electronic signature) of the company’s director;
Charter (current version);
Information about:
Types of activity;
Income;
Number of employees/gig contractors;
Financial reporting for the last reporting period (if available).
Application review
The Ministry of Digital Transformation reviews the application within 10 working days.
If everything is in order — the company automatically becomes a Diia.City resident.
Despite the fact that the application process is formally simple and available online, in practice a qualified lawyer can significantly help.
Accountor Ukraine provides a full range of services for obtaining the status of Diia.City resident and further legal and accounting support for the resident.
Verification of compliance with the requirements
Our specialists analyze your activity, charter, contracts, income to make sure that the company really meets all the criteria.
They help correctly classify the NACE codes (types of activity) which must correspond to those permitted in Diia.City.
Preparation and execution of documents
Accountor Ukraine lawyers properly prepare or adapt:
company charter;
reporting;
income certificates;
ownership structure (if complex);
and help to avoid mistakes that may lead to rejection.
Development of gig contracts
Develop templates of gig contracts that comply with Diia.City legislation.
Properly define conditions of IP rights (intellectual property rights), remuneration, mutual liability. This is especially important since gig contracts are a new format and mistakes here may have legal consequences.
Tax structuring
A lawyer/tax consultant can also:
calculate the benefit of transition;
optimize the payment structure (salary, bonuses, options);
plan how best to transition from sole proprietors to gig contracts.
Support after entry
Submission of reports to the Ministry of Digital Transformation;
Preparation for audit;
Protection in case of inspections;
Consultations with international structures, investors (Diia.City provides access to the venture environment, and proper documentation is important).
When it is definitely worth involving a lawyer from Accountor Ukraine:
if you have a non-standard company structure or foreign investors;
or you have many sole proprietors among employees and need to transition them to gig contracts;
if you want to prepare for future investments or company sale;
if you do not have an in-house lawyer.
Contact us!
