Ukraine Diia City (Дія.City) Special IT Tax Regime Calculator 🇺🇦
Calculate tax benefits under Ukraine Diia City (Дія.City Law 1667-IX): 5% PIT for Gig specialists/employees, 1.5% Military Levy, minimum 1,760 UAH ESV, and 9% Distributed Profit Tax (ПнВК).
5% PIT • 1.5% Mil Levy • 1,760 UAH ESV • 9% Distributed Tax • Дія.City
Input Parameters
Calculation Results
Net Take-Home Pay (Gig Specialist) -
Concessionary PIT (ПДФО 5%) -
Military Levy (Військовий збір 1.5%) -
Monthly ESV Contribution (ЄСВ 22% of Min Wage) -
Monthly Tax Savings vs Standard Employment -
Annual Total Team Tax Savings in Diia City -
Corporate Tax on Distributed Profit -
Statutory Basis & Calculation Formula
Statutory Framework (Закон України № 1667-IX & Податковий кодекс України):
• Gig Specialist / IT Employee Taxation:
- Personal Income Tax (ПДФО): Concessionary 5.0% flat (up to €240,000 annual remuneration ceiling; excess taxed at 18%).
- Military Levy (Військовий збір): 1.5% flat.
- Single Social Contribution (ЄСВ): Minimum flat 22% of national minimum wage = 1,760.00 UAH/month (NOT 22% of high IT salary!).
• Corporate Tax Options for Diia City Resident Company:
- Distributed Profit Tax (Податок на виведений капітал - ПнВК): 9.0% applied solely to distributed dividends, capital withdrawals, royalties, and offshore transfers (0% on reinvested profits).
- Standard CIT (Загальний податок на прибуток): 18.0% on net taxable profit.
• Total Employee Retained Income: `Gross Remuneration - 5.0% PIT - 1.5% Military Levy`.
• Gig Specialist / IT Employee Taxation:
- Personal Income Tax (ПДФО): Concessionary 5.0% flat (up to €240,000 annual remuneration ceiling; excess taxed at 18%).
- Military Levy (Військовий збір): 1.5% flat.
- Single Social Contribution (ЄСВ): Minimum flat 22% of national minimum wage = 1,760.00 UAH/month (NOT 22% of high IT salary!).
• Corporate Tax Options for Diia City Resident Company:
- Distributed Profit Tax (Податок на виведений капітал - ПнВК): 9.0% applied solely to distributed dividends, capital withdrawals, royalties, and offshore transfers (0% on reinvested profits).
- Standard CIT (Загальний податок на прибуток): 18.0% on net taxable profit.
• Total Employee Retained Income: `Gross Remuneration - 5.0% PIT - 1.5% Military Levy`.
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.