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Simplified tax system for residents

18.05.2021

Since January 1, 2021, the tax rates for residents of the SEZ TVT of the Saratov region who apply the simplified taxation system have been lowered.

The Law of the Saratov Region No. 52-ЗСО of May 12, 2021 establishes reduced tax rates under the simplified taxation system for organizations that have received the status of a resident of a special economic zone of a technical and innovative type created on the territories of the Engels, Balakovo municipal districts and the municipal formation “City of Saratov” of the Saratov Region. Now the tax rate of 2% is set for the object of taxation “income” instead of 6%, and for the object “income minus expenses” – 7.5% instead of 15%.

The reduced rate on the USN is introduced for a period of 6 years and is valid from January 1, 2021 to December 31, 2026.

May 18, 2021

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