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Municipal Taxes

Real Estate Tax Real estate tax is a municipal tax paid by owners of buildings (including private and weekend houses), apartments and land, or by tenants of land, registered with the cadastral register, and is determined by the size, location and the type of buildings, flats and land.

The real estate tax on buildings is computed as the number of square meters constructed, multiplied by the respective tax rate. The base tax rate is EUR 0.033 per square meter but the Municipal Authority may increase or decrease the rate and determine different rates for various types of buildings; the highest rate may not be higher than 40 times the lowest rate. In addition, the Municipality may impose a surcharge of up to EUR 0.33 per each additional floor.

Owners of land, or in specific cases tenants, must pay real estate tax in respect of the land. The tax base of the land is the product of the area of the land and its official value per square meter. The base tax rate is 0.25% but the Municipal Authority may increase or decrease the rate and determine different rates for various types of land; the highest rate may not be higher than 20 times the lowest rate. For land where a nuclear facility is located, the rate may not exceed 100 times the base rate.

Other municipal taxes

Other taxes which may be imposed by Municipal Authorities include Dog Tax, Public Area Usage Tax, Accommodation Tax, Vending Machines Tax, Gaming Machines Tax, Tax on Entry and Stay of a Motor Vehicle in Historical Parts of Towns, Nuclear Facility Tax. There is also an obligatory Local Fee on Communal Waste and Minor Construction Waste.

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©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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