Reminder for employees or gig specialists at Diia.City!

If your annual income exceeds 240,000 euros, the excess amount is subject to taxation at the individual level.

⌛️Deadline for filing the 2023 declaration – April 30, 2024
Payment deadline – July 31, 2024

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More details on the provisions:

170.14-1.3. The provisions of subparagraph 170.14-1.2 of this paragraph apply to the total (annual) taxable income in the form of wages or remuneration accrued (paid, provided) to the taxpayer in connection with employment relationships or in connection with the performance of a gig contract, the amount of which does not exceed the equivalent of 240,000 euros per calendar year at the official exchange rate of the hryvnia to the euro established by the National Bank of Ukraine as of January 1 of the reporting tax year.
In this case, to calculate this amount the income of a resident specialist of Diia City, taxed by the tax agent – a resident of Diia City in the manner provided for by subparagraphs 170.14-1.4-170.14-1.5 of this paragraph, at the rate established by paragraph 167.1 of Article 167 of this Code is not included in it.
In case the amount of received income exceeds the specified amount, the rate established by paragraph 167.1 of Article 167 of this Code is applied to the amount of such excess, and the taxpayer is obliged to reflect the amount of such excess in the total monthly (annual) taxable income for the respective reporting year and submit an annual declaration of property status and incomes (tax declaration) in accordance with this Code and independently pay the tax on the amount of such excess.