Taxpayer category:
Organizations making
investments in
construction of the
infrastructure of the
special economic
zones of the regional
level (water supply,
sewerage, sewage
treatment plants)
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
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”