The Diia.City guide for founders

A resident can use employment agreements and the regime's statutory gig contract. It may remain on ordinary 18% corporate income tax or elect a 9% special tax applied to specified distributed-profit and equivalent transactions. Preferential taxation for qualifying employee and gig-specialist remuneration comes with detailed payroll and reporting rules.

The official application page lists the central tests for a regular resident:

• a Ukrainian legal entity with no statutory exclusion;
• at least 90% of qualifying income from permitted technology activities;
• average monthly employee/gig remuneration of at least EUR 1,200 equivalent;
• at least nine employees and/or gig specialists.

The permitted-activity list matters. A company mixing technology with consulting, hardware trading or unrelated services must classify income carefully.

Startup route

A newly registered company may qualify under startup conditions and temporarily avoid ordinary headcount and remuneration tests. It generally must be no more than 24 months old, meet the qualifying-income share and stay below an annual ceiling tied to 1,167 minimum salaries. Model when regular tests begin and whether the hiring plan can meet them.

The 9% special regime applies to a defined set of transactions, not simply accounting dividends. Compare it with standard profit tax using retained earnings, distributions, foreign payments and financing. Consider VAT separately via our tax-system guide.

Gig contracts provide a framework for deliverables, remuneration, confidentiality and IP. They are not a reason to relabel every relationship. For each engagement document duties, acceptance, working arrangements, IP transfer, security, leave and termination. Payroll must monitor the average-remuneration test monthly.

The online application is signed with a qualified electronic signature by the director or another authorized representative. Diia states that it is free and considered within ten working days.

Admission starts compliance. Residents submit an initial report for the first three full months and annual reporting thereafter. In relevant cases an auditor's conclusion is required. The official reporting service explains current deadlines.

• qualifying and total income;
• employee and gig-specialist headcount;
• average remuneration in the required currency equivalent;
• ownership changes and exclusion risks;
• contracts, payroll evidence and activity classification;
• reporting and independent-review deadlines.

One owner should reconcile legal, accounting and people data each month.

1. Map each revenue stream to a permitted activity.
2. Test the 90% income ratio with a realistic forecast.
3. Confirm regular or startup eligibility and transition dates.
4. Compare ordinary profit tax with the 9% special regime.
5. Design employee, gig and supplier contracts around real relationships.
6. Prepare payroll, IP and evidence workflows.
7. Submit through Diia with valid signing authority.
8. Calendar initial and annual reports and audit work.
9. Review eligibility before every new business line.

Diia.City works best when the company would choose its evidence discipline even without the incentive.