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The changes will take effect from 2022.
The basic tax on real estate in the capital remains at 1 percent. property value, but the maximum – up to 3 percent. – The rate will be applied to companies whose buildings do not substantially meet the design requirements, as well as to owners who will display non-harmonized and non-compliant advertisements in commercial buildings.
Up to 2 percent. The real estate tax increases for companies that do not adapt the buildings for the disabled, as well as if the technical noise of the buildings does not comply with the regulations.
Not only the museums, but also part of the buildings where social or educational activities take place, regardless of who owns the premises, will be exempt from property tax.
Likewise, properties destined for the temporary residence of the population in a state of war or emergency situation will be exempt from property tax, if the properties have been used for this purpose during the year.
The basic rate of land tax next year will remain the same as before: 0.12 percent. asset values.
The land tax is doubled for the part of the land that is equipped with more parking spaces than required and is inaccessible to residents. The fee does not increase if green areas are installed in place of excess parking spaces, or if residents are allowed to use them after hours.
Land tax for illegally installed ads or non-compliant ads will reach the maximum rate of 4%. land values. The same rate will be applied to unused land.
In addition, the land tax increases if there is no fluid foot traffic and direct access to the building on foot.
As of 2023, 1 percent. At this point, the basic rate will increase the tax for companies that will not guarantee the accessibility of buildings to people with physical facilities. Exceptions will apply to 150 square kilometers only. meters and for buildings and structures built before 1940 or cultural heritage.
The owners who cannot participate in the construction of the plots due to the established easement or other requirements will be exempt from the land tax, but the citizens will be able to cultivate vegetation and the boats will be able to enter those places.
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