Taxes
The minimum property tax rate, including land tax, may increase from 0.05% to 0.1%, starting January 1, 2027
15.06.2026
At the same time, the maximum tax rate may be set at 1%. The relevant amendments to the Tax Code are provided for in the draft tax policy for 2027. Currently, a minimum rate of 0.05% of the taxable base applies to residential real estate, garages, summer homes, and garden plots; 0.1% applies to agricultural land with structures; and 0.3% applies to non-residential real estate. The specific tax amount is set annually by local public authorities. The Ministry of Finance proposes retaining the right of local authorities to independently determine rates, but within a new range—from 0.1% to 1%,...
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