Legal support for obtaining the status of Diia.City resident

24/ 07/ 2025

Author: Accountor Ukraine company 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 Diia.City residents have tax benefits For companies - 9% tax on withdrawn capital instead of 18% on profit (it may not be paid until the capital is withdrawn from the company).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.

Author: Accountor Ukraine company

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.