Diia City in 2026: who it fits and how to keep the books as a resident

Diia City remains one of the most attractive tax regimes for IT. Behind the simple facade are dozens of nuances that decide whether you'll still hold the status in a year.

Who it fits

Primarily IT companies with teams of 9+ specialists and a qualifying-income share above 90%. Smaller teams can too, but the economic effect must be calculated individually.

How the special regime works

A resident chooses between 9% distributed-profit tax and the standard 18% corporate income tax. Gig-specialist payments are taxed at 5% PIT + 1.5% military levy + social contributions on the minimum wage.

Common mistakes

Losing status through a qualifying-income criterion miss, incorrect gig-contract paperwork, missed resident reporting — typical risks we see every month.