Taxation for residents of "Diia City" has been improved: Zelensky has signed the law.

The President of Ukraine, Volodymyr Zelensky, has signed a law amending the Tax Code and several other legislative acts aimed at promoting the development of the digital economy in Ukraine.

This is mentioned on the VR website.

The law, in particular, includes:

• for residents of "Diia City" with startup status – the cancellation of the provision regarding the non-application of the preferential personal income tax rate of 5% and the minimum unified social tax on the income of specialists in "Diia City," if the number of such individuals in the "Diia City" resident is less than 9. At the same time, a safeguard against abuse is provided: if the startup does not meet the criteria by the end of the second year of residency in "Diia City," they will need to pay the personal income tax and the unified social tax;
• exemption from taxation for charitable assistance provided by "Diia City" residents in support of the Armed Forces of Ukraine;
• cancellation of acts for services provided to gig specialists;
• strengthening the "anti-criteria" for residency in "Diia City" during the period of martial law and the post-war period;
• correction of some editorial inaccuracies in the profile Law of Ukraine "On Stimulating the Development of the Digital Economy in Ukraine."

Recall that earlier, MP Yaroslav Zheleznyak emphasized: "It was in this law that a correction was made to amend the tax bill 11416d and 'retroactively,' where taxes are moved from October 1 to January 1, 2025, for individual entrepreneurs."

He also clarified that the amendment reduced the rent for kaolin and once again canceled fines for the non-submission of reports on CFCs until the end of the war.

Background. Earlier, Mind reported that nearly a third of surveyed individual entrepreneurs are planning to close their businesses in the near future. More than half of these businesses are ceasing operations due to a sharp increase in the tax burden.