Diia.City – preferable special tax regime for IT industry in Ukraine
Labor Taxes:
- Personal income tax — 5% vs 18% on general taxation
- Social Security fee — 22% of the min wage (apx. 40 EUR person / month) vs 22% on full gross salary on general taxation (with an upper limit)
- Military tax — 5%
Corporate Tax:
9% exit capital tax or 18% income tax
