The document aims to stimulate the development of the digital economy in Ukraine by creating favorable conditions for conducting innovative business, attracting investment, building digital infrastructure, and attracting talented employees. The document provides for the creation of the Diia City special legal and tax regime for the IT industry.
The law stipulates that a special tax regime and a special form of employment (gig work) will be in effect within the Diia City.
At the same time, the law stipulates mechanisms for protecting residents from unauthorized inspections by law enforcement agencies and introduces elements of the system of common (English) law which provides flexible tools to attract funding from residents. Participation in Diia City will be voluntary.
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