What is the property tax rate? When is it due?

Every owner of a real property (apartment, house, land) registered as the owner in the Land Register, as at 1 January of the given year, must file a property tax return by the end of January of that year and pay the tax by the end of May of the same year.

The calculation of property tax depends on the type of property, its purpose, size, and coefficient specific to the size and type of municipality in which the property is located.