A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications, BDO in Ukraine's experts on Ukrainian and international taxation comment on the main news about Дія.Сітy. According to the Ministry of Finance, as of April 15, 183, international and Ukrainian companies have become residents of Дія.Сітy. Residents already include Luxoft, Ajax, EPAM, Samsung, MEGOGO and others.
We remind you that Дія.Сіty is a special tax regime, within which preferential tax rates are in force.
Interesting on the topic: Taxation during martial law
Labor taxes:
- PIT - 5% (reduced from 18%)
- Single Social Security Tax (SSST) is limited by the amount of the minimum insurance contribution (22% of the minimum wage)
- 1.5% military tax
Corporate taxes:
- Withdrawn capital tax - 9% (instead of income tax 18%)
To stimulate investments:
- 0% on the income of individuals as dividends accrued by the resident company, subject to their payment not more than once every 2 years
- Tax rebate: the amount spent on the acquisition of a stake in a Ukrainian startup is deducted from the total taxable income
You may also be interested in: Labor relations during martial law: can the employer dismiss employees
To become a resident of Дія.City, an entity must meet a number of requirements, in particular:
- receive at least 90% of income from IT activities;
- average monthly amount of remuneration of employees and/or gig specialists - not less than the equivalent of € 1200;
- at least 9 employees and/or gig specialists involved.
If you have additional questions, please consult tax experts of BDO in Ukraine.
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