Tax Holidays

FOP incentives and exemptions: SSC, single tax, Diia.City, regional programs

Sections

  • What they are

    Tax holidays — temporary tax relief for new/specific business categories. In Ukraine they are targeted, not «2 years tax-free» as before.

  • FOP incentives

    FOP-disabled/pensioners — SSC exemption; FOPs in combat zones — single tax and SSC exemption for the period; donors/volunteers — separate norms.

  • Diia.City

    Diia.City residents: 5% or 9% PIT, minimum SSC, gig contracts instead of employment — a special IT regime with deep incentives.

  • Regional incentives

    Communities may set preferential real-estate/land tax rates; post-combat recovery — targeted programs.

  • How to apply

    Most incentives are declarative: file an application with the tax authority with status proof. Few are automatic — verify eligibility in advance.

An incentive without an application does not work — file documents before the period starts, otherwise it will be reassessed.

Über Steuerferien

Steuerferien — FOP-Vergünstigungen: Sozialbeitrag, Einheitssteuer, Diia.City. Einzelunternehmer: FOP-Tools. Nutzen Sie unsere Tools ohne Registrierung oder Softwareinstallation. Alle Berechnungen erfolgen in Ihrem Browser — Ihre Daten werden nie an einen Server gesendet.