Property Tax

Taxpayer

- Legal and natural persons who are property owners.
- Legal and natural persons who use the property when the owner is unknown, unavailable, or when using real estate owned by the state or municipality.
- It can also be the usufructuary of the property in accordance with the law.
- If the property is owned by multiple persons, each is liable for the property tax proportionally to their ownership share.

Tax Rate

- From 0.10% to 0.20% of the property's market value, determined according to the Methodology for assessing the market value of real estate.

Inheritance and Gift Tax

Taxpayer

- A natural or legal person resident in the country who inherits property or receives a property as a gift, both domestically and abroad.
- A foreign natural or legal non-resident person for the real and movable property they inherit or receive as a gift within the country's territory.

Inheritance and gift tax is paid on real estate, cash, financial claims, securities, and other movable property if the market value of the inheritance or gift agreement exceeds the amount of the annual average salary.

Tax Rate

2% to 3% for taxpayers of the second degree of kinship.
4% to 5% for taxpayers of the third degree of kinship or those not related to the decedent.

Real Estate Transfer Tax

Taxpayer

- Legal and natural persons who sell the real estate.
- The taxpayer can be both legal and natural person (buyer of the real estate) if the sales contract specifies that the buyer will pay the tax.
- In property exchanges, the taxpayer is the participant exchanging property of greater value.
- If an ideal share of the property's ownership is transferred, each owner is a taxpayer separately.

Tax Rate

2% to 4%

Legislation

Law on Property Taxes – unofficial consolidated text