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business overview : corporate taxation : individual taxation : VAT : excise tax : property tax : land tax : withholding tax
LAND TAX
Taxpayers
Landowners,
permanent or temporary users of state property land are land taxpayers.
Tax on rented land is levied on the lessor.
Taxable Base and Rates
The
land "cadastre" (valuation system) is used to determine the
value of the land.
The land tax for agricultural lands is calculated at 15% of the net income
determined by the "cadastral" evaluation.
For non-agricultural land the rate is 0.5-1% of the "cadastral"
value of the land.
Exemptions
Full
exemption is granted to national parks, newly established orchards, vineyards,
agricultural and collective farms, using the land on a collective basis
for two years after having been founded, etc.
Partial (50%) exemption is granted to scientific institutions and organizations
using land for research and experiments.
Returns and Payments
Enterprises,
institutions and organizations must submit annual land tax calculations
to the Tax Inspectorate no later than September 1st of the reporting year,
and make quarterly payments before 25th day of the month following the
reporting quarter.
Citizens and agricultural farms pay land tax, taking as a basis the payment
notifications calculated by the State Tax Inspectorate and delivered to
them, before September 1st of the reporting year, in equal parts no later
then November 15th of the reporting year and before April 15th of the
following year.