According to the Decree, in the period from January 1, 2026 to January 1, 2029:
buildings and structures of silkworm clusters used for growing and storing cocoons are exempt from property tax, and the land plots occupied by them are exempt from land tax.;
for sericulture enterprises, whose income from activities in the field of sericulture is at least 70 percent of the total income based on the results of the current reporting (tax) period, income tax is set at 2 percent.;
For enterprises that have introduced the production of silk fabrics and finished silk products, the social tax is set at a rate of 1 percent.
At the same time, in the period from January 1, 2026 to January 1, 2029, the income of the population involved in seasonal work on harvesting silkworm caterpillars and growing cocoons in wormholes received from this activity is not considered as an object of taxation by the personal income tax and social tax.
