Liability to pay property tax

If you own or possess a property, you are liable to pay property tax. The tax is imposed on all immovable properties except cultivated agricultural land. Some organizations and institutions are exempted from paying property tax.

If you own or possess a property on November 30 the year before the tax year, you are liable to pay property tax. You are the liable taxpayer.

The tax is imposed on all immovable properties except cultivated agricultural land. Some organizations and institutions are exempted from paying property tax.