Tax Contributions from IT Companies in Diya.City
In the first nine months of 2025, Ukrainian IT companies operating under the "Diya.City" program contributed 22 billion hryvnias in taxes to the state budget, which is 9.7 billion more than during the same period last year.
This information was announced by the head of the parliamentary committee on finance, tax, and customs policy, Danilo Hetmantsev. He noted that a significant portion of this amount was provided by companies working under the capital withdrawal tax system (CWT).
As of October 1, 2025, there are 2,721 companies registered in Diya.City, of which 1,046 have switched to paying the capital withdrawal tax (CWT). The share of such payers has decreased by 9 percentage points to 38.4%, as stated in the report.
From January to September 2025, Diya.City residents contributed 22.0 billion UAH to the budget, of which 11.0 billion UAH came from CWT payers. Compared to last year, revenues increased by 9.7 billion UAH, including +5.2 billion UAH from CWT payers, he reported.
The income tax amounted to 3.4 billion UAH, including 1.0 billion UAH from CWT payers (growth compared to 2024 - +0.7 billion UAH, of which +0.26 billion UAH was from CWT payers). VAT totaled 7.3 billion UAH, including 3.8 billion UAH from CWT payers (growth compared to 2024 - +2.5 billion UAH, of which +1.39 billion UAH was from CWT payers).
The personal income tax and military levy amounted to 11.3 billion UAH, including 6.2 billion UAH from CWT payers (growth compared to 2024 - +6.6 billion UAH, of which +3.6 billion UAH was from CWT payers).
The amount of VAT refunds for Diya.City residents has also increased - as of October 1, 2025, it stands at 1.9 billion UAH, of which 1.6 billion UAH were received by CWT payers. This is 1.6 billion UAH more than last year, with +1.59 billion UAH attributed to CWT payers.
"Analytics show that the Diya.City regime remains an effective tool for the growth of the IT sector, but the trend of companies switching to CWT indicates the need for further improvement of tax incentives," Hetmantsev asserted.
"Despite the overall increase in revenue, the share of companies benefiting from the capital withdrawal tax is decreasing - this is a signal for analyzing the reasons and adapting the model to business needs," he noted.
"It is crucial to ensure stability in the conditions of operation for 25 years, as stipulated by the legislation. Additionally, tax and regulatory bodies should view Diya.City as a special regime for technological businesses, not as a source of tax risk," Hetmantsev added.
