Key targets have been set for increasing exports of fruit and vegetable and food products, further developing greenhouse operations and creating a value chain for 2025-2027.:
increasing exports of fruits, vegetables and food products to $3.5 billion in 2026 and to $4 billion in 2027;
increasing the volume of fruit and vegetable production in greenhouses with guaranteed natural gas supply to 620 thousand tons in 2026 and to 670 thousand tons in 2027, as well as increasing the volume of exports of these products from 30 to 70 %;
the organization of planting seedlings of fruit trees and vegetables on an additional 20 thousand hectares in 2026 and 15 thousand hectares in 2027.
The following benefits are provided for the smooth operation of greenhouses:
From January 1, 2026 to the end of 2028, the social tax rate is set at 1%;
The deadline for payment of existing tax arrears as of October 1, 2025 is extended until the end of 2028 without interest. At the same time:
- administrative and financial penalties, as well as all accrued penalties applied to greenhouses, are subject to complete cancellation;
- collection orders deposited in greenhouse farms' bank accounts are subject to recall;
The land tax on greenhouse farms of legal entities and individuals is calculated at the tax rates established for agricultural land, regardless of the category of the land fund. The amount of land tax calculated at tax rates for non-agricultural lands is subject to recalculation starting in January 2025.;
When greenhouse complexes built on agricultural land are put into operation and the property assigned to them is transferred for state registration on the basis of article 43 of the Land Code, it is not necessary to exclude these land plots from the category of agricultural land. After the transfer to the state registration, commercial banks will provide loans to them, and they cannot refuse to use the land as a loan security.;
on 5% of the land plot allocated for greenhouses, but not more than 20 acres, it is allowed to build greenhouse infrastructure facilities (boiler house, sorting and packaging workshop, outbuildings, etc.) without changing the category of agricultural land.
In addition, greenhouse farms:
At the expense of the State Support Fund for Agriculture, banks will provide preferential loans at a rate of 14% per annum (including a bank margin of 4%) for a period of 12 months to replenish working capital in the amount of 50% of the total cost of heating and cooling services, as well as for the installation of dust and gas cleaning equipment.;
Up to 20% of the heat pump installation costs associated with the purchase of a platform for improving the energy efficiency of heating and cooling systems will be paid for by the Energy Efficiency Incentive and Support Fund.
The document was published in the National Database of Legislation in the official language and entered into force on 10.10.2025, Norma reports.
