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.