How it is calculated
Rates: residence 0.1%, other buildings 0.2%, plots 0.3%, land 0.1%; doubled within metropolitan municipalities. Paid in two instalments in May and November.
Legal basis: Property Tax Law arts. 8 and 18.
Annual property tax on buildings, land and plots by tax value, with metropolitan rates and two instalments.
Rates: residence 0.1%, other buildings 0.2%, plots 0.3%, land 0.1%; doubled within metropolitan municipalities. Paid in two instalments in May and November.
Legal basis: Property Tax Law arts. 8 and 18.