Although Diia City was conceived as a stable regime for 20 years, changes began immediately after its adoption. Today, over 60 per cent of residents opt for the standard income tax regime rather than the special corporate income tax regime.

📊 Why is this the case:

– Following the increase in the military levy, operating through sole traders under the PnVK has become less profitable – if the proportion of payments to sole traders exceeds 20 per cent of turnover, tax is levied on the entire amount

– It is simpler and cheaper for outsourcing companies to operate under the standard regime and minimise profits by offsetting them against expenses paid to sole traders

– For product companies with high margins (25–30%), the PnVK (totalling ~10%) remains an attractive option

⚠️ Diia City – a regime artificially ‘frozen’ for 20 years. The IT market is already changing (fewer people, higher expenditure on AI tokens), and the ‘9+ specialists’ criterion for eligibility may become meaningless.