Taxpayer category:

Organizations that are the winners of the local contest of investment projects - in accordance with the law of the Lipetsk region No. 59-OZ of February 25, 1997 “On support of investments in the economy of the Lipetsk region”

Corporate property tax rate:

0% for the actual payback period of the investment project but not more than 8 years in agriculture and 5 years in other industries
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 the actual payback period of the investment project but not more than 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”