The tax on the right to transfer ownership over immovable property is placed on the buildings and all other immovable assets, on the right to transfer this ownership. It is paid by the transferor of the right to immovable property before making the registration, under the applicable legislation. The base of the tax regarding the transfer of the right on real estate on buildings is the area of the building, for which the right of ownership is transferred.
The tax rate is determined in ALL per square meter of the tax base. The tax base over the right of transfer of ownership on real estate for other property assets is equal to the value of the sale of this property.
The tax rate is determined in percentage and its level indicator is 2%. Tax liability
is calculated by multiplying the tax rate with its base.
