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ARTICLE · 03 SEPTEMBER 2025

Defence City Concept And Its Novelties For Defence-Industrial Complex

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On 21 August, 2025 the Verkhovna Rada of Ukraine adopted the Laws No. 13420 (amendments to the Tax Code) and No. 13421 (amendments to the Customs Code) for the implementation of the Defence City concept.

TurkeyTax
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On 21 August, 2025 the Verkhovna Rada of Ukraine adopted the Laws No. 13420 (amendments to the Tax Code) and No. 13421 (amendments to the Customs Code) for the implementation of the Defence City concept.

What is Defence City Concept?

Special tax and legal regimes that fascilitate companies connected to defence industry in Ukraine. These regimes are valid until 1 January 2036 or until Ukraine's accession to the EU.

Conditions to become a Resident of Defence City maintained by the Ministry of Defence of Ukraine:

  • Be a legal entity registered in Ukraine.
  • Be located in regions definied by the Ministry of Defence.
  • Derive at least 90% of its income from activities in the defence sector (sale of its own products, performance of work or provision of services). This requirement must be met both 1 year prior to submitting the application and on a quarterly basis throughout the entire period of residency.

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