Real estate tax

The owner of a real estate is obliged to pay the following annual taxes and charges:

Annual real estate tax

The tax is paid to the respective municipality where the real estate is located. The rate of the tax for 2010 varies between 0.01 per cent and 0.25 per cent. Individuals pay real estate tax on the basis of the tax evaluation. Companies pay real estate tax on the basis of the book value.

Annual waste disposal fee

The waste disposal fee is determined by each municipality. Individuals pay a waste disposal fee on the basis of the tax evaluation. Companies pay the real estate tax on the basis of the book value. There are also other ways for companies to pay the waste disposal fee.