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Since 2022, Ukraine has implemented a special tax regime for tech companies called Diia City, introduced in Law of Ukraine No. 1667-IX "On Stimulating the Development of the Digital Economy in Ukraine� of 15 July 2021 and Law of Ukraine No. 1946-IX "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Stimulating the Development of the Digital Economy in Ukraine� of 14 December 2021.

The Diia City regime envisages the following opportunities for Ukrainian companies that are Diia City residents:

• Preferential taxation of employees' salaries and compensation for gig contractors, as well as preferential treatment of earnings
• Potential to utilise additional legal instruments, including gig contracts, options, and convertible loan agreements.

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• assessing existing structure tax burdens
• identifying optimal means of transiting to a new structure and minimising historical risks

• registering Ukrainian companies that plan to apply for Diia City status, as well as drafting the necessary constituent and corporate documents
• drafting contracts, internal regulations, job descriptions for engaging IT specialists through employment contracts or gig contracts
• maintaining accounting and tax records for a Ukrainian company.

• determining optimal group company structure to take full advantage of Diia City status
• simulating tax burdens when applying the standard income tax regime and the 9% tax regime for certain transactions.

• preparing documents required for submission to the Ukrainian Ministry of Digital Transformation to obtain Diia City status
• preparing an independent auditor's opinion as required by law for applying for Diia City status.