Investment portal of Lipetsk region
RU 
IT 
ZH 
KO 
DE 
All portal 
Investmap Residents of the special economic zone of industrial production type “Lipetsk”
Taxpayer category:
Residents of the
special economic
zone of industrial
production type
“Lipetsk”
Corporate property tax rate:
0% for a
period of 10
years
Article 381 of the Tax Code of the Russian Federation
Article 381 of the Tax Code of the Russian Federation
Tax rate for corporate profit tax payable as revenue to the regional budget:
0% for a period of
5 years;
and in case of manufacture of export-oriented or import-substituting products – for a period of 7 years;
5% for a period of 5 years;
13.5% for the validity period of the special economic zone.
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”
and in case of manufacture of export-oriented or import-substituting products – for a period of 7 years;
5% for a period of 5 years;
13.5% for the validity period of the special economic zone.
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”
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):
0 percent – for five years
Article 395 of Tax Code of the Russian Federation
( Not more than 2 percents of land plot cadastral value per year, Order of RF Government dated December 21, 2005 No.782 “On creating of the special economic zone of industrial and production type at the territory of Gryazinskiy district of Lipetsk region”)
Article 395 of Tax Code of the Russian Federation
( Not more than 2 percents of land plot cadastral value per year, Order of RF Government dated December 21, 2005 No.782 “On creating of the special economic zone of industrial and production type at the territory of Gryazinskiy district of Lipetsk region”)
Tax rate for value-added tax (VAT):
0 percent – for the period of SEZ (Special Economic Zone) effect:
when placing foreign goods and goods of the Customs Union countries for the customs procedure - a free customs zone;
at the completion of the customs procedure of the free customs zone with respect to the foreign goods placed for the customs procedure of the free customs zone and exported outside the customs territory of the customs union in unchanged state, except for the changes due to natural wear or natural loss under normal conditions of transportation, storage and (or) use (operation) (customs procedure of re-export).
when placing foreign goods and goods of the Customs Union countries for the customs procedure - a free customs zone;
at the completion of the customs procedure of the free customs zone with respect to the foreign goods placed for the customs procedure of the free customs zone and exported outside the customs territory of the customs union in unchanged state, except for the changes due to natural wear or natural loss under normal conditions of transportation, storage and (or) use (operation) (customs procedure of re-export).