Taxes in Europe Database v2
Act 100 of 1990 on local taxes.
The territory of local government, where the tax has been introduced.
The owner of the building at the first day of the calendar year. If there is more than one owner, the owners shall be the subject of taxation in the percentage of their respective ownership share in the property. If there is any incorporeal right registered on building in the real estate register, the person registered as a holder of this right is the subject of taxation.
Dwelling places, buildings and building sections not used for housing purposes.
The tax base depending on the decision of local government shall be:
The following shall be exempt from tax according to the act:
The local government has also right for granting additional exemptions but only for private individuals.
The maximum rate of tax per annum is:
Since 2005, the local government can increase the tax rate according to the inflation in case mentioned in the first point.
Twice in a year: 15th of March and 15th of September.
The tax authority of local government.
Private individuals over 65 years of age, and any private individual on disability pension with a degree of invalidity of at least 67% (Invalid Category III) regardless of age, who lives alone or with a relative who meets the same conditions may apply to the tax authority for a tax suspension in connection with building tax payable on the residential property that is shown in the official address records as their residence and that is in fact used as their residence. Payment of tax is postponed for the term of the tax suspension; however, the tax authority shall charge interest on the tax amount from the due date until the day when the tax suspension is terminated at the prevailing central bank base rate.
If a building, registered as "historic building or monument" is being renovated according to the permission for construction issued after 1st of January 2008, the building and its building sections are exempt from the tax for 3 years running. Renovation means such a general repairing of the whole building, its front or main structure which put back the original aesthetical status and at least the original technological status of the building. If the renovation isn't finished until the last day of the third year of the exemption, the taxpayer has to pay the cancelled tax with its interest.