Diya.City has recorded an increase in residents and an increase in tax revenues, but companies are increasingly remaining on the regular income tax instead of the «tax on withdrawn capital» regime.
Diya.City has recorded an increase in residents and an increase in tax revenues, but companies are increasingly remaining on the regular income tax instead of the «tax on withdrawn capital» regime.
According to data from Danylo Getmantsev’s Telegram channel, as of December 1, 2025, there were 3,159 active residents of Diya.City in the register. This is 949 companies more than in August. The share of residents who chose the «tax on withdrawn capital» is 33,7%, and over the 11 months of 2025 it decreased by 13 percentage points.
In January–November 2025, residents transferred UAH 27.7 billion in taxes to the budget, excluding the Unified Social Security Tax. Hetmantsev compares these revenues with 2024 and points to an increase of UAH 11.9 billion. Of the total, UAH 13.4 billion was paid by companies operating under the «tax on withdrawn capital» regime; the increase for this group was UAH 6.0 billion.
In the structure of revenues, the largest share was given by personal income tax and military levy — UAH 14.1 billion. Next comes VAT — UAH 9.2 billion, and profit tax — UAH 4.3 billion. For companies on the «tax on withdrawn capital,» Hetmantsev separately cites UAH 7.6 billion in personal income tax and levy, UAH 4.9 billion in VAT, and UAH 0.9 billion in profit tax. In this last article, he records a decrease of UAH 0.09 billion.
The deputy separately draws attention to the VAT refund: UAH 1.4 billion, of which UAH 1.1 billion was received by payers of the «tax on withdrawn capital.» He estimates the increase in refunds at UAH 1.0 billion and notes that almost all of it fell on this group.
Hetmantsev concludes that Diya.City has not even covered half of the IT industry, which continues to operate through the sole proprietorship model. He also writes that businesses, having weighed the consequences, more often choose to pay general income tax for Diya.City than «tax on withdrawn capital.»
Previously, dev.ua wrote about how, according to the head of the Finance Committee of the Verkhovna Rada of Ukraine, Danylo Getmantsev, the potential for tax revenues from content creators for OnlyFans in Ukraine is about UAH 1 billion per year.
