Important changes to property tax from 1 January 2026
A new version of the Law on Real Estate Tax enters into force, providing for 3 main groups of real estate, different rates and exemptions for residents and legal entities.
1️⃣ Primary dwelling (for residents)
- Tax-free amount: €450,000 (municipalities may increase).
- The excess is taxed at a rate set by the municipality: 0.1-1%.
- Important: The main property is the property in which you declare your residence on the last day of the calendar month.
2️⃣ Other residential property (flats, gardens, garages, ancillary, recreational, religious, outbuildings, etc.)
Up to EUR 50 000 – 0 %
EUR 50 001-200 000 – 0,2 %
EUR 200 001-400 000 – 0,4 %
EUR 400 001-600 000 – 0,6 %
EUR 600 001-1 000 000 – 0,8 %
Over EUR 1 000 000 – 1 %
🕐 These tariffs will apply until 31.12.2030, after which the general municipal tariffs (0.5-3%) will apply.
3️⃣ Other uses (commercial, administrative, catering, etc.)
Municipal rates: 0.5-3%
Additional fee: +0.2% – for defence.
Real estate of legal persons
Overall rate: 0.5-3% (set by municipalities).
An additional 0.2% is for defence funding.
Abandoned/Non-maintained properties: 1-5% rate, list to be approved by municipalities.
📌 Fees up to 5 Eur are free.
