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 Diia.City residents have tax benefits For companies - 9% tax on withdrawn capital instead of 18% on profit (it may not be paid until the capital is withdrawn from the company).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

  1. A legal entity registered in Ukraine (not a sole proprietor).
  2. 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.
  3. The average monthly salary (all payments) – not less than 1,200 euros per one employee or gig contractor (equivalent in hryvnia).
  4. 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.

This material is provided by a member company or partner organization of the European Business Association as part of an informational collaboration. The Association is not responsible for the accuracy, completeness, or reliability of the information presented. The views, opinions, and recommendations expressed in this material are solely those of the authors and do not reflect the official position of the European Business Association.

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