
Starting November 20, a curious benchmark has appeared in the agroecotourism sector: 10 kilometers from the border of the district's administrative center. Which side of this mark your estate falls on will determine which tax you pay.
What's the essence?
Agroecotourism entities retain the right to pay either the professional income tax or the corresponding levy. However, for the levy, Decree No. 275 sets two conditions that must be met simultaneously:
an applied familiarization of tourists with elements of rural life, crafts, and traditions;
the location of the agroeco-estate must be 10 km or more by road from the border of the district's administrative center — the same one marked by the "Beginning of Settlement" and "End of Settlement" signs.
If the distance is less than 10 km, the entity is required to pay the professional income tax. The further from the city, the closer to the rural way of life.