In the first nine months of 2025, Ukrainian IT companies operating under the "Diia.City" framework contributed 22 billion UAH to the state budget in taxes, which is an increase of 9.7 billion UAH compared to last year.
This was reported by Danilo Hetmancev, the head of the parliamentary committee on finance, tax, and customs policy. He noted that a significant portion of this sum was provided by companies operating under the capital gains tax system.
"As of October 1, 2025, there are 2,721 companies registered in Diia.City, of which 1,046 have transitioned to the capital gains tax system. However, the share of such taxpayers continues to decrease: over the past eight months of 2025, it has dropped by 9 percentage points to 38.4%", the report stated.
From January to September 2025, Diia.City residents paid 22.0 billion UAH in taxes, of which 11.0 billion UAH came from capital gains taxpayers. Compared to last year, revenues increased by 9.7 billion UAH, including +5.2 billion UAH from capital gains taxpayers, he reported.
The profit tax amounted to 3.4 billion UAH, including 1.0 billion UAH from capital gains taxpayers (an increase from 2024 of +0.7 billion UAH, with +0.26 billion UAH from capital gains taxpayers). VAT totaled 7.3 billion UAH, with 3.8 billion UAH from capital gains taxpayers (an increase from 2024 of +2.5 billion UAH, of which +1.39 billion UAH came from capital gains taxpayers).
The personal income tax and military levy amounted to 11.3 billion UAH, with 6.2 billion UAH from capital gains taxpayers (an increase from 2024 of +6.6 billion UAH, including +3.6 billion UAH from capital gains taxpayers).
The amount of VAT refunds for residents of Diia.City also rose - as of October 1, 2025, it stands at 1.9 billion UAH, of which 1.6 billion UAH were received by capital gains taxpayers. This is 1.6 billion UAH more than last year, with +1.59 billion UAH attributable to capital gains taxpayers.
"Analytics show that the Diia.City regime remains an effective tool for the development of the IT sector, but the dynamics of companies transitioning to capital gains tax suggest a need for further enhancement of tax incentives", Hetmancev stated.
"Despite the increase in overall revenues, the share of companies benefiting from the capital gains tax is decreasing - this signals a need to analyze the reasons and adapt the model to the needs of the business", he added.
"It is crucial to ensure stability in the conditions for 25 years, as stipulated by legislation. Additionally, tax and regulatory authorities need to view Diia.City as a special regime for tech businesses rather than as a tax risk factor", Hetmancev concluded.
