Law on immovable property tax.

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

Resource information

Resource Language

inglês

ISBN / Resource ID

LEX-FAOC072292

Pages

11

License of the resource

Copyright details

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

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