Starting this year, owners of permanent outbuildings, such as bathhouses, sheds, greenhouses, and toilets with foundations, are required to pay property tax. The tax rate will range from 0.1% to 0.3% of the cadastral value of the property.
What is subject to tax?
• Structures with a foundation that are registered as real estate.
What is not subject to tax?
• Temporary and mobile structures without a foundation.
• One outbuilding up to 50 sq. m if used for personal household purposes.
What should owners do?
• Notify the tax authorities and provide documents if such a structure exists.
• If no information is provided, the tax authorities may independently assess the object and impose the tax.
