The law provides for the subjects of the Russian Federation the authority to establish rates depending on the category of the taxpayer, the type of agricultural production, revenue and number of employees. Now, the unified agricultural tax is set at 6% on the Federal level.

The law gives regions the right to set the rates for agricultural producers on a single agricultural tax (UAT) in the range from 0% to 6% for all or certain categories of taxpayers. The size of the bet may depend on the types of its agricultural products, and the types of work and services, income from sales of agricultural products, including products of primary processing made from agricultural raw materials of own production, as well as from fulfilling works and rendering of services from the place of conducting business activities, the average number of employees.

In case the subject of the Russian Federation of the decision on decrease in rates of unified agricultural tax in the range of from 0 to 6% of the amount of shortfall in income of this entity will not exceed 1%, calculated in monoblue. "Reducing the tax burden on agricultural enterprises will increase the investment attractiveness of the industry and increase the share of domestic agricultural products on the domestic and international market. The increase in the number of farms, in turn, will lead to new jobs, increase income tax on income of individuals and development of territories", - stated in the explanatory note to the document.

Now able to reduce bets UAT is valid for the Republic of Crimea and city of Federal value of Sevastopol for the period 2015-2016 rate could be lowered to 0% for the period 2017 - 2021 years - to 4%.