Definition

Built properties located within municipal boundaries or designated for residential use are subject to a tax known as the tax on built properties.

Payment deadline

Payable annually starting from January 1st.

Who must pay

• The property owner
• The beneficiary
• If none are identified, the holder or occupant of the property

Registration and declaration

• Every owner must declare their property using a form provided by the municipality within 30 days of receipt.
• Any new construction, extension, or elevation must be declared within 30 days.
• Previously vacant properties that become occupied or taxable must be reported.
• Deed drafters must require proof of municipal tax payment during property transfers.

Exempt properties

• State-owned and local authority buildings not rented out
• Mosques and buildings used for worship
• Foreign state properties used for administrative or diplomatic purposes (reciprocity)

Tax base and rate

The tax is calculated at 2% of the reference price per square meter, multiplied by the covered area.

Payment deadline

Annual payment starting from January 1st.

Exempt land

• Fenced land attached to buildings used as gardens
• Agricultural land
• Land in industrial, residential, or tourist zones not yet transferred
• Land located in non-buildable zones

Tax base and rate

The tax is set at 0.3% of the actual commercial value of the land.

Scope of application

• Individuals subject to income tax on business or professional profits
• Legal entities subject to corporate tax
• Companies carrying out commercial or professional activities

Rates

• Standard rate: 0.2%
• Based on income or corporate tax: 25%