Land tax

If you are an owner of land or use land, your company will have to pay land tax. The land tax rate depends on the rate established by the local government and the value of the land.

The land tax rate ranges from 0.1-2.5% of the land taxation price per year.

The tax rate on land used for growing agricultural produce and on natural grassland is 0.1-2.0%.

Land tax is calculated by the Tax and Customs Board, which shall send you a tax notice. The tax is to be paid to the Tax and Customs Board.

If the annual amount of land tax does not exceed 64 euros, you have to pay the land tax once a year by 31 March.

If the amount of land tax exceeds 64 euros, you have to pay at least half of the amount by 31 March, but not less than 64 euros. The remaining part has to be paid by 1 October.

Last amended: 30-01-2017 13:04 | Compiled by: Tax and Customs Board