Taxes in Europe Database v2
Land Tax Act (State Gazette I 1993, 24, 428). Last amended State Gazette I 2014, 29.06.2014, 109 (entered into force 01.07.2014).
Landowners; also the users of land whose land use is not re-registered in course of land reform; superficiary or usufructuary upon the encumbrance of land with a right of superficies or usufruct; person who has mineral rights to the municipal or state land.
Whole land, except:
1. land where economic activities are prohibited by law or pursuant to the procedure provided by law;
2. land adjacent to buildings or parts thereof of diplomatic missions and consular representations of foreign states;
3. land in the use of a foreign state or international organisation on the basis of an agreement entered into between the Government of the Republic and the foreign state or international organisation;
5. land under places of worship of churches and congregations;
6. municipal land under the jurisdiction of a local government;
7. land in public use;
8. land in the use of the headquarters of allied forces.
The basis of assessment is the assessed value of land.
The rate of land tax for areas under cultivation and for natural grasslands is lower (0.1-2.0%) than the regular rate.
50% of the rate of land tax is paid on land where Nature Conservation Act sets certain restrictions to economic activities.
Local government may exempt recipients of pensions paid on the basis of the State Pension Insurance Act and the repressed persons from the obligation to pay land tax on residential land in the use of such persons to the extent of 0.1 hectares in cities and 1.0 hectares in rural municipalities. The same exemption is without above mentioned limitation also provided for the repressed persons and persons treated as repressed persons as defined in the Persons Repressed by Occupying Powers Act. Both exemptions have the limitation that it may be granted on the condition that the applicant for the tax exemption does not receive rent on the basis of the right of use of land.
Owners of the land where they live will be freed ofland tax liability up to 0.15 hectares in town and up to 2 hectares elsewhere.
The tax rate is between 0.1-2.5%.
Super reduced rate
March 31, October 1.
Tax and Customs Board.