Real Estate Tax Calculation
Real estate tax is calculated in accordance with Section 3 of the Law:
To calculate the real estate tax, please enter the cadastral value of the respective real estate object.
Cadastral value of residential buildings (house, flat, apartment) not used in business activity.
Cadastral value of land, non-residential buildings, engineering structures, and residential premises used in business activity.
The tax rate (0.2%–3% of the cadastral value) is determined by the local municipality in its binding regulations. If the municipality has not published its regulations, the rates specified by the law apply:
- Land, non-residential buildings, engineering structures: 1.5% of the cadastral value.
- Residential houses, parts thereof, apartments, and groups of premises whose type of use is residential or associated with residential use (garage, cellar, warehouse, etc.), provided they are not used for economic activity:
- 0.2% on the part of the cadastral value up to EUR 56,915;
- 0.4% on the part above EUR 56,915 up to EUR 106,715;
- 0.6% on the part exceeding EUR 106,715.
- If these objects are used for economic activity or belong to a merchant (and the rental rights are not registered in the Land Register), the rate is 1.5%.
The minimum real estate tax payment per taxpayer in a single municipality is EUR 7. Please check the binding regulations of your municipality, as rates may vary.