https://www.fao.org/faolex/results/details/en/c/LEX-FAOC072292

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anglais

ISBN / Resource ID

LEX-FAOC072292

Pages

11

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Immovable property tax shall be imposed from 1 January 2007 upon land except for protected areas in which economic activity is prohibited by law. Immovable property tax regarding public land shall be paid by the user thereof, but if there is no such user – by the lessee. The immovable property tax rate shall be 1.5 per cent of the cadastral value of the immovable property. The taxation period of immovable property tax shall be the calendar year. The cadastral value of immovable property shall not include the value of forest.

Implemented by: Decree No. 246 of the Cabinet of Ministers implementing Law on immovable property tax. (1999-07-06)
Implemented by: Decree No. 495 of the Cabinet of Ministers validating the Regulation on application of the Law on immovable tax. (2006-06-20)
Amended by: Law amending Law on immovable property tax. (2003-07-03)
Amended by: Law amending Law on immovable property tax. (2005-11-09)
Repeals: Law on land tax. (1990-12-20)

Legislation