|

|
IMMOVABLE
PROPERTY TAX
Immovable
property tax is imposed on the market |
|
value
of immovable property as at 1 January 1980 and |
|
is calculated
on the immovable property owned by |
|
the taxpayer on
1 January of each year. |
|
Rates |
|
Value of |
|
|
Cumulative |
|
property |
Rate |
Tax |
Tax |
|
€ |
% |
€ |
€ |
|
0 - 170.860,14 |
0 |
0 |
0 |
|
170.860,15 - 427.150,36 |
0,25 |
640,73 |
640,73 |
|
427.150,37 - 854.300,72 |
0,35 |
1.495,03 |
2.135,76 |
|
854.300,73 and over |
0,40 |
|
|
|
Exemptions |
|
|
|
|
The following
properties are exempt from immovable |
|
property tax: |
|
· |
public cemeteries |
|
· |
churches
and other religious buildings |
|
· |
public hospitals |
|
· |
schools |
|
· |
immovable
property owned by the Republic, |
|
|
foreign embassies and consulates
|
|
· |
buildings
under a preservation order subject to |
|
|
conditions |
|
· |
buildings of charitable organisations
|
|
· |
agricultural
land used for agriculture or animal |
|
|
husbandry by a farmer |
|
· |
immovable
properly situated in inaccessible or |
|
|
depressed areas |
|
· |
property
of a missing person under |
|
|
administration. |
|
|
|
|
|
 |

|
IMMOVABLE
PROPERTY TAX
Immovable
property tax is imposed on the market |
|
value
of immovable property as at 1 January 1980 and |
|
is calculated
on the immovable property owned by |
|
the taxpayer on
1 January of each year. |
|
Rates |
|
Value of |
|
|
Cumulative |
|
property |
Rate |
Tax |
Tax |
|
€ |
% |
€ |
€ |
|
0 - 170.860,14 |
0 |
0 |
0 |
|
170.860,15 - 427.150,36 |
0,25 |
640,73 |
640,73 |
|
427.150,37 - 854.300,72 |
0,35 |
1.495,03 |
2.135,76 |
|
854.300,73 and over |
0,40 |
|
|
|
Exemptions |
|
|
|
|
The following
properties are exempt from immovable |
|
property tax: |
|
· |
public cemeteries |
|
· |
churches
and other religious buildings |
|
· |
public hospitals |
|
· |
schools |
|
· |
immovable
property owned by the Republic, |
|
|
foreign embassies and consulates
|
|
· |
buildings
under a preservation order subject to |
|
|
conditions |
|
· |
buildings of charitable organisations
|
|
· |
agricultural
land used for agriculture or animal |
|
|
husbandry by a farmer |
|
· |
immovable
properly situated in inaccessible or |
|
|
depressed areas |
|
· |
property
of a missing person under |
|
|
administration. |
|
|
|
|
|
 |

|
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