Diia City is a special legal and tax regime for IT companies in Ukraine. Diia City residency allows companies, among other benefits, to switch to paying income tax under special conditions or to remain subject to regular income tax. To become a Diia City resident, a company must submit a statement to the Ukrainian tax authorities indicating its transition to Diia City residency as a taxpayer under special conditions or a waiver of such taxation.
Diia City introduces a new type of contract for IT industry workers - gig contracts. On July 15, 2021, the Verkhovna Rada adopted Law No. 1667-IX "On Stimulating the Development of the Digital Economy in Ukraine," which provides for the creation of a special legal regime for the IT industry. The law includes measures to promote the development of the IT industry, including the introduction of gig contracts. A gig contract is a special form of engaging specialists that combines features of both labor and civil contracts.