- country
- Ukraine
- incentives
- Special legal and tax framework for IT/tech companies under the Law 'On Stimulating the Development of the Digital Economy in Ukraine', guaranteed for at least 25 years. Residents may elect a 9% exit/withdrawal-capital tax instead of 18% corporate income tax; 0% personal income tax on dividends if distributed no more than once every two years; 5% personal income tax on employees/gig-contractor salaries (plus 1.5% military tax and 22% unified social contribution); investment tax rebate for individuals investing in startup residents. Adds flexible gig-employment contracts, IP protection, and venture tools based on English (England & Wales) law (convertible loans, liquidation preferences). Eligibility: carry out qualified IT activities, derive at least 90% of income from qualified IT activities, average monthly salary at least EUR 1,200, and at least 9 employees/gig specialists; early-stage startups (registered within 24 months, income below the third-group single-tax threshold) need meet only the 90% qualified-income test. Officially described as a virtual free economic zone for tech/creative businesses. Reported ~1,650+ resident companies (and previously cited 3,000+ residents and 130,000+ IT specialists).
- zone type
- free_zone (virtual / special legal-and-tax regime, not a geographic SEZ)