Property Tax

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Brief Introduction

Property tax is imposed based on the potential income generated by the property, with the property income rights owner being the taxpayer.

Tax rates and Calculation Method

For non-rental properties, the taxable income is determined by deducting 10% for maintenance from the assessed annual rental value, with a tax rate of 6%. For rental properties, the taxable income is the amount the owner is entitled to receive under the contract, with a tax rate of 10%.

Taxpayer Responsibilities

The annual property tax payment months are June, July, and August.
For rental properties, if a lease agreement is established through a private document, it must be declared to the bureau within 15 days from the lease's commencement by submitting Form M/4A. If the lease agreement is established through a notarized document other than a notarial deed or record book, it must be declared to the bureau within 15 days from the agreement date by submitting Form M/4.
Other responsibilities.

Property Tax