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The essence, classification and role of tax stimulus for activation of innovation processes in agriculture. The paper is devoted to essential problems of tax stimulation of innovative activity in agriculture. The paper grounds the economic understanding of the concept "tax stimulus" and reveals peculiarities of tax stimuli for innovations. The paper investigates complex of economic tools for tax stimulation of innovative activity and discusses the classification of tax stimuli. The paper also justifies basic principles of an effective tax stimulation system based on deep review of best international experience and examination of national practice. The paper concludes about inefficient tax stimulation mechanism for innovations at agricultural companies in Ukraine and substantiates proposals for enriching national tax system to enable flexible stimulation depending on business features and stages of innovation process.