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Property tax

After buying a new apartment you have to pay a property tax. According to the law, the obligation to pay property tax comes with the earliest of the following events: the transfer of ownership, the commencement of use, the issuance using permit or another event that makes it possible to use the property in another way.

The amount of tax is approved annually by local authorities based on average market value, location, type of real estate and other factors. The tax rate is also affected by the age of the building. If you live in the real estate, you have the right to reduce the tax rate by 50%.

Basis for tax calculation  Amount of tax
(1) up to 10,000,000 dinars  up to 0,4%
(2) from 10,000,000 to 25,000,000 dinars Tax from sub-item (1) + up to 0.6% on
amount over 10,000,000 dinars
(3) of 25,000,000. up to 50,000,000 dinars Tax from sub-item (2) + up to 1.0% on
amount over 25,000,000 dinars
(4) over 50,000,000 dinars Tax from sub-item (3) + up to 2.0% on
amount over 50,000,000 dinars

For registration in the tax (at the location of the real estate), it is necessary to provide the following package of documents within 30 days after the occurrence of one of the above events:

  • form PPI-2
  • a copy of the ID card (original for confirmation)
  • copy of the contract (original for confirmation)
  • a copy of the PIB certificate (for non-residents)
  • a copy of white cardboard, to prove that you live in the specified housing

Property tax can be paid once a year or quarterly. Until a decision on the amount of tax is received, the tax itself must be paid in advance payments on the basis of a previous decision. Late payment of tax will be punished with penalties. Currently, an application for the calculation of real estate tax, as well as information on tax liabilities can be obtained from the Unified Information System of the local tax administration.



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