Taxation of Dividends for Diia City Residents: New Clarifications from DPS

March 11, 2026 · WOWERI

The DPS has provided new clarifications on the taxation of dividends for Diia City residents. This concerns dividend payments for periods prior to obtaining resident status.

Taxation of Dividends for Diia City Residents

The DPS has provided new clarifications on the taxation of dividends for Diia City residents. This concerns dividend payments for periods prior to obtaining resident status. According to the new DPS position, dividends paid to Diia City residents for periods prior to obtaining resident status are not subject to taxation in Ukraine.

Dividend Payments

Dividend payments are made in accordance with Ukrainian legislation. Dividends paid to Diia City residents are subject to taxation in Ukraine if they are paid for periods after obtaining resident status.

Source: biz.ligazakon.net