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”
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