If you are an owner of land or use land, you 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.
Tax rate ranges for 2025 are:
- for residential land and the land use type of yard land on profit-yielding land, 0.1%–1%
- for profit-yielding land 0.1%–0.5%
- for land with other intended use 0.1%–2%
of the taxable value of the land per year.
Land tax is calculated and the tax notice is issued by the Tax and Customs Board. The tax must be paid also to the Tax and Customs Board. If the amount of land tax does not exceed 100 euros, the full amount must be paid by 31 March. If the amount of land tax exceeds 100 euros, you have to pay at least half of the amount by 31 March, but not less than 100 euros. The remaining part has to be paid by 1 October.
More information is available on the website of the Tax and Customs Board: Land tax.