What is Diya.City and for whom was this legal regime created
Diya.City is a special legal regime for entities in the IT industry, introduced in Ukraine with the aim of stimulating the development of the digital economy and enhancing the competitiveness of the domestic technology sector. The regime provides for special conditions for conducting business activities and offers residents a range of tax, corporate and labour tools designed to support and scale up IT businesses.
Who can become a Diya.City resident in 2026
As before, in 2026, companies planning to acquire resident status will still have the option to obtain residency both on general grounds and under ‘start-up’ conditions.
Key requirements for obtaining Diya.City resident status
A comprehensive list of requirements is set out in Article 5 of the relevant law.
First and foremost, the legal entity must be registered under Ukrainian law and:
Requirements regarding the company’s activities
Carry out one or more activities related to the IT industry. These include, among others: computer programming, consultancy on IT matters, the publication of computer games, etc.
Requirements regarding the average remuneration of specialists
The average monthly remuneration of hired employees and gig specialists, starting from the calendar month following the calendar month in which Diya City resident status was acquired, shall be no less than the equivalent of 1,200 euros at the official hryvnia-to-euro exchange rate set by the National Bank of Ukraine as of the first day of the relevant calendar month.
Requirements regarding the number of employees and gig specialists
The average number of employees and gig specialists of a legal entity (where applicable) at the end of each calendar month, starting from the month following the calendar month in which the legal entity acquired Diya City resident status, shall be no fewer than nine persons.
Requirements regarding the company’s revenue structure
The amount of a legal entity’s qualifying revenue received during the first three calendar months following the calendar month in which the legal entity acquired Diya City resident status must be no less than 90 per cent of its total revenue for that period, and the amount of qualifying income received for each calendar year of residence in Diya City must be no less than 90 per cent of the legal entity’s total income for the same period (where total income is available).
Restrictions on acquiring Diya.City resident status
With regard to a legal entity, there are no circumstances specified by other provisions of the relevant law. For example, the company is in the process of being wound up, has been declared bankrupt, or is engaged in the organisation of gambling.
Diya.City resident under the ‘start-up’ scheme
When it comes to obtaining residency under ‘start-up’ conditions, the state offers a specific grace period. This means that such a resident is entitled, no later than 31 December of the year following the year of registration as a resident, not to comply with the two requirements set out above, namely:
- requirements regarding the average monthly remuneration;
- the requirement regarding the average number of employees.
Advantages of the start-up regime in Diya.City
So, if you intend to register your company as a Diya.City resident in 2026, bear in mind the choice: to register under ‘start-up’ terms or under general terms. The ‘start-up’ option entitles the company not to comply with certain requirements, whilst fully enjoying the benefits of the Diya.City legal regime.
If your company plans to obtain Diya.City resident status, it is important to check in advance that you meet all legal requirements and to prepare the necessary documentation correctly. Our law firm provides comprehensive legal services for IT businesses, start-ups and technology companies, supporting clients at every stage of joining Diya.City. An experienced lawyer in Kyiv will help you assess the legal risks and prepare the necessary documentation, whilst a solicitor in Kyiv will ensure proper support throughout the procedure for obtaining resident status. In addition to legal support, we also provide accounting services for Diya.City residents, including tax planning, bookkeeping and advice on the application of the special tax regime.