Property Tax

The amount of property tax that you pay is based on the 'rental cadastral value', which is calculated in the following way:

• all the buildings in the area are divided into a number of categories
• a tariff value is then decided for each of these categories, based on the average rent of the properties in the category
• following this, a tariff value is calculated for the individual properties, based on criteria such as size, property contents and condition
• what is known as the 'rental cadastral value' is obtained by multiplying the tariff value of the property by the tariff value of the appropriate category
  
  

The rental cadastral value is adjusted every year in line with changes, such as new constructions, physical changes (such as renovations or extensions), and even environmental changes. Any changes must be declared by the landlord within three months. In order to work out the cadastral value of your own property you can ask for a document with the relevant formulae from your local administrative body. Tax is fixed by area or region; local authorities will fix tax rates for their own areas.

There are several kinds of property tax:

• Once a year, the owner of a property has to pay real estate tax. Real estate tax for developed properties is levied on any building or parking place. Owners who are over 75 years old and are not subject to income tax are also exempt from real estate tax. You can be exempt from real estate tax for waste grounds if district authorities agree.
• Housing tax has to be paid once a year by the occupier, no matter whether they are the owner or tenant. Owners who live in their own property need to pay both the real estate tax and the housing tax. Demonstrably vacant housings are exempt from housing tax.
• Business premises are not subject to housing tax, but to a special business tax.
• Tax for waste disposal is an optional tax which is decided upon by the municipalities. Usually it is the owner of the property who pays this tax, but they can ask the tenant to pay it as part of the service charges.

Television Licence

The licence fee for a television is automatically added to the housing tax. If you do not own a TV, you have to report this each year on your tax return. People under the age of twenty-one, and students under the age of twenty-five, are exempt from paying the licence fee. There is only one fee charged per household, no matter how many TV sets you own.