All support measures of the region

Simplified Taxation Rate Reduction

Establishes tax rates on the territory of the Republic of Khakassia for certain categories of taxpayers applying a simplified taxation system.

Terms of support

with the object "income":

1) in the amount of 2 percent:
- agriculture, forestry, hunting, fishing and fish farming;
- pre-school education, primary general education;
- waste collection, treatment and disposal of waste;
- sweeping streets and snow removal.
2) for all other USN payers, the tax rate is set at 4 percent.

with the object "income reduced by the amount of expenses":

1) in the amount of 5 percent:
- agriculture, forestry, hunting, fishing and fish farming;
- pre-school education, primary general education;
- waste collection, treatment and disposal of waste;
- sweeping streets and snow removal.
2) for all other USN payers, the tax rate is set at 7.5 percent.

Type of instrument
Tax incentives
Duration of support
Region
Body providing support
Authority Federal Tax Service of the Russian Federation
Recipients of support
  • Micro enterprise (business)
  • Small enterprise (business)
  • Medium enterprise (business)
  • Large enterprise (business)
  • Individual entrepreneur
  • Exporter
  • Innovator (start-up)
  • Investor
  • Farm (peasant) economy

List of documents required to receive support

Tax return

Regulatory document

Law of the Republic of Khakassia dated November 6, 2009 No. 123-ЗРХ