Taxpayer category:

Organizations that are agricultural producers recognized as such in accordance with Article 346.2 of the Tax Code of the Russian Federation, dealing with dairy cattle and having a dairy cattle population of at least 300 heads

Corporate property tax rate:

1.1%
Article 2 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:

0%
Article 284 of the Tax Code of the Russian Federation