Tax on land

From 2019 your property tax bill will include also tax on parcels. To avoid sudden high increase of tax to pay, tax on land is implemented gradually.

To avoid sudden high increase of tax to pay, tax on land will be implemented gradually…

Tax on land was introduced 2019 for parcels in the property categories forest, residential, commercial and industrial. For agricultural parcels, the introduction of tax on land is postponed, awaiting the identification of cultivated parcels as these will be exempted from tax.

The tax is based on an appraised value of parcels. The appraised value shall reflect the market value and is determined through an official nationwide appraisal.

Tax on land is introduced gradually in order to avoid a sudden high increase of the amount of tax to pay. This is accomplished through a general deduction when determining the taxable value.

Tax rates are determined by the Municipal assembly.

Legal reference: Article 7, 9, 21 and 36 of Law No. 06/L-005 On Immovable Property Tax.