On May 13, the Committee of the Verkhovna Rada of Ukraine on Finance, Taxation and Customs Policy supported Bill № 5376, which establishes the tax conditions of the legal regime of Diia.City.
Following the meeting, the Committee decided to recommend including this bill in the agenda of the fifth session of the ninth convocation, as well as to adopt it as a basis after
consideration in the first reading to the Verkhovna Rada.
The following tax conditions of Diia.City will be introduced:
- The personal income tax rate will be 5%, SDR - 22% from one minimum wage, military tax - 1.5%;
- Residents of Diia.City will be able to choose which tax to pay: withheld capital tax of 9% or income tax of 18%;
- The possibility of working with a private individual of the 3rd group for taxpayers of the withheld capital tax will be limited from 2024.
In addition, the Committee recommended that the Parliament instruct it to finalize the draft law in preparation for the second reading. Thus, it is necessary to amend the text of the project to establish the amount of SDRs paid from the amount of remuneration to individuals for work (services) under gig contracts concluded following the framework law on Diia.City, in the amount of the minimum insurance premium.
We remind you that the draft law № 5376 is systematically connected with the draft law on stimulating the development of the digital economy in Ukraine (registered № 4303 dated 02.11.2020). The bill was introduced by people's deputies Chernev E.V., Hetmantsev D.O. and others, and adopted by the Verkhovna Rada of Ukraine on the basis on 15.04.2021.