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 fourth quarter of the annual property tax for 2023 falls due for payment on 14 November 2023.
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 amount of the fourth-quarter liability for 2023 is set out in the property tax assessment ruling for 2023. When paying the fourth-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.