Note to land owners!

Individuals, who own land, by July 1, receive the tax notice-decision on the payment of the relevant tax. The corresponding tax liability must be paid within 60 days after the delivery of such notice.

In rural areas, the land tax can be paid via cash windows of village (town) councils against the receipt of acceptance of tax payments.

If a citizen has not received a tax notice-decision on the land tax, or if he or she has questions about the amount of the tax charged, in case of a change of the land owner, entitlement to benefits, or the need to clarify the amounts of land tax, such citizen should contact the Ministry of Income office at the location of the land and produce the relevant documents (such as a plan of the land plot, certificate of title, copies of documents for right to benefits).