Under the Law on Property Taxes, property tax is paid quarterly, within 45 days of the start of each quarter. We inform taxpayers (individuals, sole traders and legal entities) that the liability for the first quarter of the annual property tax for 2025 falls due for payment on 14 February 2025.
By paying their tax regularly and on time, taxpayers avoid the calculation and collection of statutory interest for late payment and the initiation of misdemeanour proceedings.
The liability for the first quarter of 2025 is paid as an advance in the amount of the liability assessed for the last quarter of 2024. When paying the first-quarter liability, any outstanding debts should also be settled in order to avoid enforced collection proceedings.
Property taxpayers can check the status of their liabilities with the Department for Local Tax Administration every working day from 7:30 to 15:30, in person or by telephone on 026 / 613-269.
Undeclared property is subject to penalties.
We call on all citizens who have not yet submitted a tax return for the assessment of property tax (buildings and land) to do so as soon as possible, as failure to declare property is a tax offence under Article 180 of the Law on Tax Procedure and Tax Administration.