According to the law cultivated agricultural parcels shall be exempted from property tax.
In order to implement this exemption the law requires issuance of a sub-legal act that will be used to identify cultivated agricultural parcels.
Since the sub-legal act has not been issued in time, the Ministry of Finance decided to not impose property tax on agricultural parcels 2019 and 2020.
Legal reference: Article 10 of Law No. 06/L-005 On Immovable Property Tax.