Single tax group 4

Group 4 single tax — special regime for agri producers (farms, agri enterprises). Tax is a % of land NGO, not income: arable/hay/pasture 0.95% of NGO/yr, perennial plantations 0.57%. Condition: agri product share ≥75%. Pros: no income reporting, predictable tax. Cons: payable even at a loss. Check current rates — they are indexed.