As of 24 October 2026, the Ministry of Finance has published a draft order for public consultation proposing to maintain the 5% general reduction on net yield for self-employed taxpayers under the objective estimation (modules) regime for the 2027 tax year. Additional targeted reductions for agricultural and livestock activities are also included. The order remains subject to public hearing and parliamentary approval before final enactment.
Key Takeaways
- Continuity of Incentive: The 5% reduction, in place since 2023, would continue for another year, lowering the effective taxable base for module-system taxpayers.
- Sector-Specific Cuts: Farmers and ranchers would receive extra reductions on specific modules (e.g., irrigated crops, livestock units), reflecting sectoral difficulties.
- Pending Income Limits: Crucially, the draft does not yet set the maximum income thresholds for remaining in the module system; a separate regulatory step is required to define those limits for 2027.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement