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Tax Regulation Using A Single Agricultural Tax

Table 1:

Taxes * Tax regime Value added tax Income tax of the organizations Property tax of the organizations Single agricultural tax
General (traditional) regime of the taxation 10 % – food products18 % – other goods and services 0% – from agricultural production are termless20% – other realization 2.2 %**
Special tax regime – for agricultural producers (SAT) Are releasedThe VAT paid on the acquired raw materials and materials is written off for costs of production (expenses) Are released Are released 6 % of a difference between income and expenses
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