The fiscal contribution of Diya.City to the state budget for half a year amounted to a record UAH 15.9 billion
In the first half of 2025, companies operating within the special legal regime Diya.City paid a record 15.9 billion hryvnias in taxes to the budget of Ukraine. This volume of fiscal revenues in just six months is almost equal to the total amount for the entire previous year — in 2024, residents transferred 18 billion hryvnias to the budget. These figures are published on site Diya.City, confirming the growing role of the IT sector in the tax system of Ukraine.
Despite the difficult conditions associated with full-scale war, domestic business pressures, logistical constraints and investor caution, the technology sector is showing resilience and even incremental growth. This is evident not only from the number of companies that join Diya.City, but also from the pace of tax revenues.
Tax conditions in Diya.City are designed to reduce the overall burden on the payroll fund, while not losing revenue to the budget. The main parameters look like this:
– personal income tax (PIT) is 5%;
– military levy – 5%;
– the single social contribution (EUS) is calculated in a fixed amount — 22% of the minimum wage, and not of the full amount of the wage;
– for corporate profits, companies can choose between two systems: classic income tax (18%) or tax on withdrawn capital (9%).
This model allows you to optimize costs for companies that work with large volumes of hired labor and a flexible payment system. At the same time, the state receives clearly forecasted revenues, which can be compared with the taxes of large manufacturing enterprises.
Diya.City is a legal regime introduced in 2022 to create a competitive environment for technology companies in Ukraine. Its main idea is to provide the IT business with the opportunity to work in the conditions of the expected tax burden, while complying with the requirements for transparency and business responsibility.
Under this regime, companies get the opportunity to use specific tools for hiring employees, attracting venture capital, corporate structuring, and also get access to a flexible taxation system. All this makes Diya.City one of the key elements of the state digital transformation strategy.
