According to the document, business entities registered and operating in districts classified as the fifth category will pay property tax for legal entities and land tax at 50% of the calculated amount. Exemptions apply to major taxpayers, permanent establishments, budget organizations, state-owned enterprises, and legal entities with 50% or more government ownership in their charter capital.

Effective from January 1, 2025, the exemption from land tax for plots used to establish new orchards, vineyards, and mulberry plantations will be discontinued. However, the tax rate for these lands will be reduced by 50%.

From July 1, 2025, the VAT exemption for passenger transportation services provided at unified tariffs will also be abolished.

Until January 1, 2028, those initiating the establishment of new orchards will remain exempt from VAT and customs duties on imported fruit seedlings, rootstocks, scions, mother materials, and equipment from abroad.