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🏡 Land in private ownership: what taxes and fees must be paid in 2026?
A subscriber asked our chatbot the following question:
“I own a land plot and a land share (pai). Do I have to pay tax on them in 2026, and how can I find out the exact amount I have to pay?”
Owners of land plots, land shares (pais), and permanent land users may be subject to land tax. The amount of the tax depends on the characteristics of the land plot, its normative monetary valuation, and the rate set by the respective local council.
❓ What must be paid for land?
Depending on the legal status of the land plot, this may be:
▪️ land tax — for owners of land plots and land shares (pais);
▪️ rent — in the case of leasing state- or community-owned land;
▪️ other payments provided by law depending on the specific situation.
📌 What is important to know?
▪️ For individuals, the land tax is calculated by the tax authority at the location of the land plot.
▪️ By 1 July the tax office sends a tax notice-decision specifying the tax amount and a detailed calculation.
▪️ The notice must indicate, in particular, the cadastral number, the area of the land plot, the tax rate, and information about exemptions.
▪️ The individual must pay the specified amount within 60 days from the date of delivery of the tax notice-decision.
🔻 What to do if you received a notice to pay land tax?
💁♂️ We recommend:
▫️ Verify whether the area and the cadastral number of the land plot are correctly stated.
▫️ Check whether ownership of the land and the period for which the tax was charged are correctly determined.
▫️ Pay attention to the applied rate and the existence of any exemptions provided by law.
▫️ If you find an error — contact the tax authority to reconcile the data.
▫️ If the error is confirmed, request a recalculation of the assessed amount.
▫️ If the tax notice-decision is unlawful or you disagree with the assessed obligation — consider the possibility of appealing it.
✅ Important: the amount of land tax is not the same for all owners. It depends on the type and area of the land plot, the normative monetary valuation, the rate set by the local council, and the availability of exemptions. Therefore, it is worth checking the tax notice-decision you receive rather than simply paying the stated amount without verification.
💁♂️ If you have questions or need additional consultation, contact our chatbot for legal assistance or email [email protected].
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