Tax law required for Diia City regime to go live has been adopted

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December 2021 – Ukraine is strengthening its position as an IT hub of choice by adopting new legislation aimed at creating favourable tax and legal conditions for tech companies operating in the country and fostering further investment in the sector.

On 14 December 2021, the Ukrainian parliament adopted draft law No. 5376 “On amendments to the Tax Code of Ukraine regarding the Stimulation of the Development of the Digital Economy in Ukraine”, which sets out the tax treatment under the Diia City regime. Together with the previously adopted draft law No. 4303 “On the Stimulation of the Development of the Digital Economy in Ukraine”, this marks the launch in Ukraine of the special legal regime called “Diia City”.

Companies incorporated in Ukraine and registered as Diia City residents may benefit from favourable conditions for the engagement of tech specialists and other legal instruments that were previously unavailable.

Please refer to the infographics below for details about Diia City residency requirements, comparisons of possible options of workforce engagement, tax regulations and other novelties introduced by the new laws.

Download the infographics in English or Ukrainian


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