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Property tax

Annual tax on land and buildings: residential and used for business.

introduction

Property tax is paid every year to the municipality. Rates are set by the municipal council in a resolution, no higher than the maximum limits announced each year by the Minister of Finance.

The default values are the maximum limits for 2025. Enter the rates from your municipality’s resolution to get an exact result. Structures are taxed at 2% of their value.

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The button opens the print dialogue: choose “Save as PDF”. The result is an estimate and does not constitute tax advice. Status: October 2026.

laws in brief

What this calculator is based on

UPOL

Local Taxes and Charges Act

  • Rates are set by the municipal council in a resolution, up to the maximum limits announced each year by the Minister of Finance.
  • Land and buildings used for business purposes are subject to the highest rates.
  • Companies file a return (DN-1) by 31 January; private individuals receive an assessment from the municipality.
The act in brief and the full text

HLBC – Hexagon Law & Business Consulting · hello@hl-bc.com · +48 505 460 020. Estimated result, as of October 2026.

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