Tax on Built Properties
Definition
Built properties located within the municipal area are subject to an annual tax called "tax on built properties".
Payment Dates
- Payment is due on January 1st of each year.
- The tax is payable by:
- the property owner
- the beneficiary
- and in their absence, by the holder or occupant
Tax Base and Rate
The tax is applied at a rate of 2% of the reference price per covered square meter, in accordance with Decree No. 1185 of 2007:
| Reference Price (DT/m²) | Covered Area | Property Category |
|---|---|---|
| 100 - 162 | ≤ 100 m² | Category 1 |
| 163 - 216 | > 100 m² ≤ 200 m² | Category 2 |
| 217 - 270 | > 200 m² ≤ 400 m² | Category 3 |
| 271 - 324 | > 500 m² (industrial activity) | Category 4 |
Tax Rate According to Services
The tax rate is determined according to the level of municipal services provided to the property:
| Rate % | Services Received |
|---|---|
| 8% | One or two services |
| 10% | Three or four services |
| 12% | More than four services |
| 14% | More than four services + additional services |
