Participants of special economic zones of the regional level

Taxpayer category:
Participants of special economic zones of the regional level
Corporate property tax rate:
0% for a period of 7 years
Article 4 of the Law of the Lipetsk region No. 80-OZ of November 27, 2003 “On corporate property tax in the Lipetsk region”
Tax rate for corporate profit tax payable as revenue to the regional budget:
13.5% for a period of 5 years and in case of manufacture of export-oriented and/or importsubstituting products – for a period of 7 years
Article 2 of the Law of the Lipetsk region No. 151-OZ of May 29, 2008 “On applying a reduced tax rate for corporate profit tax payable as revenue to the regional budget”
Vehicle taxrate:
0% for a period of 10 years
Article 7 of the Law of the Lipetsk region No. 20-OZ of November 25, 2002 “On vehicle tax in the Lipetsk region”
Tax rate for land tax (Rental rate for the use of land plots):
from 0.01% to 1% of the cadastral value of the land plot per year
Decisions of the Councils of Deputies of municipal and urban districts of the Lipetsk region