
Taxation of Diia.City Residents: Rates, Limits, Exit Capital Tax vs Corporate Income Tax
Taxation in Diia.City is not just a “light IT regime,” but a full-scale tax model that allows companies to reduce the tax burden and work flexibly with specialists. In 2025 the regime was refined by Law No. 4113-IX, and in 2026 the rates and criteria did not change. In this guide, I explain in detail which taxes Diia.City residents pay, the difference between Corporate Income Tax and Exit Capital Tax, how the key limits work, and what to do to keep the right to preferential tax rates.










