10 percent for taxpayers who for the corresponding reporting (tax) period at least 60 percent of the income amounted to income from carrying out activities in the following types of economic activities determined in accordance with OKVED:

a) construction;

b) the activities of hotels and catering establishments;

c) the activity of inland water transport and other land transport;

d) cleaning and tidying up;

e) activities in the field of health and the provision of social services;

f) activities in the field of culture, sports, leisure and entertainment, with the exception of the organization and conduct of gambling and betting, the organization and conduct of lotteries.

5 percent for taxpayers who, for the corresponding reporting (tax) period, at least 60 percent of the income amounted to income from carrying out activities in the following types of economic activities, determined in accordance with the All-Russian Classifier of Economic Activities (hereinafter - OKVED):

a) plant growing and animal husbandry, hunting and the provision of appropriate services in these areas;

b) fishing and fish farming;

c) food production;

d) production of clothing;

e) production of leather, leather products;

f) wood processing and the manufacture of wood products and cork, except furniture, the production of straw products and materials for weaving;

g) printing activities and copying of information carriers;

h) production of other non-metallic mineral products;

i) the production of finished metal products, except machinery and equipment;

j) furniture production;

k) collection, processing and disposal of waste, processing of secondary raw materials;

l) repair of household products and personal items;

m) rental of household goods and personal items;

n) activities related to the use of computer technology and in the field of information technology;

o) research and development;

p) education;

c) the provision of personal services, with the exception of the provision of other personal services not included in other groups;

r) the provision of housekeeping services;

s) the production of folk art crafts;

f) professional, scientific and technical activities;

x) the provision of other types of services, with the exception of the activities of political and religious organizations, the provision of other personal services;

c) the activities of travel agencies and other organizations providing tourism services.

3 percent for taxpayers for whom, for the corresponding reporting (tax) period, at least 60 percent of the income amounted to income from carrying out activities in the following types of economic activities determined in accordance with OKVED:

a) fishing, fish farming;

b) construction;

c) the activities of hotels and catering establishments;

d) the activity of inland water transport and other land transport;

e) cleaning and tidying up;

e) activities in the field of health and the provision of social services;

g) activities in the field of culture, sports, organization of leisure and entertainment, with the exception of activities for the organization and conduct of gambling and betting, for the organization and conduct of lotteries.

1 percent for taxpayers for whom, for the corresponding reporting (tax) period, at least 60 percent of the income amounted to income from carrying out activities in the following types of economic activities determined in accordance with OKVED:

a) plant growing and animal husbandry, hunting and the provision of appropriate services in these areas;

b) fishing, fish farming;

c) food production;

d) production of clothing;

e) production of leather, leather products;

f) wood processing and the manufacture of wood products and cork, except furniture, the production of straw products and materials for weaving;

g) printing activities and copying of information carriers;

h) production of other non-metallic mineral products;

i) the production of finished metal products, except machinery and equipment;

j) furniture production;

k) collection, processing and disposal of waste, processing of secondary raw materials;

l) repair of household products and personal items;

m) rental of household goods and personal items;

n) activities related to the use of computer technology and in the field of information technology;

o) research and development;

p) education;

c) the provision of personal services, with the exception of the provision of other personal services not included in other groups;

r) the provision of housekeeping services;

s) the production of folk art crafts;

f) professional, scientific and technical activities;

x) the provision of other types of services, with the exception of the activities of political and religious organizations, the provision of other personal services;

c) the activities of travel agencies and other organizations providing tourism services.

Tax holidays (tax rate of 0%) is established for individual entrepreneurs, first registered after March 13, 2015 (the date of entry into force of law No. 55-OZ), applying CSS and carrying out entrepreneurial activities in the production, social and (or) scientific fields in the following types of entrepreneurial activity:

- agriculture, hunting and forestry;

- fishing, fish farming;

- manufacturing industries;

- hotel activities;

- activities of other places for temporary residence;

- activities of travel agencies;

- research and development;

- education;

- medical practice;

- the provision of social services;

- other activities in the field of culture;

- activities of sports facilities;

- fitness activities;

- activities related to the use of computer technology and information technology;

- activities in the field of domestic services to the population.

Taxpayers are entitled to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods.

According to the results of the tax period, the share of income from the sale of goods (works, services) in carrying out types of entrepreneurial activities for which a tax rate of 0 percent was applied, in the total amount of income from the sale of goods (works, services) should be at least 70 percent.

Tax holidays (tax rate of 0%) are set for individual entrepreneurs, first registered after March 13, 2015 (the date of entry into force of law No. 55-OZ), applying CSS and carrying out entrepreneurial activities in the industrial, social and (or) scientific fields, and also in the field of household services to the population in the following types of entrepreneurial activity:

- services for training the population in courses and tutoring;

- services for the care and care of children and patients;

- other production services (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oilseeds, making and smoking sausages, processing potatoes, processing washed wool to knit yarn, dressing animal skins, combing wool , grooming pets, repairing and making coopers and pottery, protecting gardens, vegetable gardens and green spaces from pests and diseases; making felted shoes;

- manufacturing of agricultural implements from customer’s material;

- engraving work on metal, glass, porcelain, wood, ceramics;

- manufacture and repair of wooden boats;

- repair of toys; repair of tourist equipment and inventory;

- services for plowing gardens and sawing wood;

- services for the repair and manufacture of spectacle optics;

- production and printing of business cards and invitation cards for family celebrations;

- bookbinding, binding, edging, cartoning;

- charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);

- conducting classes in physical education and sports;

- engaging in medical activities or pharmaceutical activities by a person licensed for these types of activities;

- manufacturing of folk art crafts;

- cleaning services for residential premises and housekeeping;

- excursion services;

- funeral services;

- translation and interpretation activities;

- Activities for the care of the elderly and disabled;

- repair of computers and communication equipment.

Taxpayers are entitled to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods.