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Personal Income Tax
» Health and Social Security
» Corporate Income Tax
» Calculation of Taxable Profits
» Corporate Tax for Foreign Entities
» Corporate Tax Compliance
» Local Taxes and Other Taxes
» Value Added Tax (VAT)
» Customs and International Trade
» Excise Duties
» List of Double Taxation Treaties
» Withholding Tax Rates for Companies in Some Representative Double Tax Treaties
» Health and Social Security
» Corporate Income Tax
» Calculation of Taxable Profits
» Corporate Tax for Foreign Entities
» Corporate Tax Compliance
» Local Taxes and Other Taxes
» Value Added Tax (VAT)
» Customs and International Trade
» Excise Duties
» List of Double Taxation Treaties
» Withholding Tax Rates for Companies in Some Representative Double Tax Treaties
Local Taxes and Other Taxes
Last update: May, 2010
by PricewaterhouseCoopers
Local taxes include:
- Building tax
- Land tax
- Means of transport tax
- Registration, licensing, certifications, authorisations issuance taxes
- Tax on means of promotion and advertising
- Tax on revenues from public performances
- Hotel occupancy tax
For the local taxes mentioned above, except for the subcategory of tax for large, heavy load transporter vehicles, Local Councils can Increase tax rates by up to 20% over the statutory cap.
Building Tax
- For buildings owned by Individuals, the tax rate is 0.1% and is levied on the taxable value of the building, determined depending on the surface, zoning and locality
rankings. Various adjustments to the taxable base are provided for dwellings, older buildings, etc. The tax increases depending on the number of buildings owned. - For buildings owned by companies, the building tax rate is set by the Local Council at between 0.25% and 1.5% of the entry value of the building, adjusted with the
value of reconstruction, consolidation, modernisation, modification and extension works and the revaluation, if the case. If the building has not been revaluated in the previous three years, the tax rate is increased by Local Council to between 5% and 10%. The taxable value of fully depreciated buildings is reduced by 15%. - Building tax is paid twice a year, by 31 March and 30 September, in equal instalments. As a general rule, if the building tax due for the entire year is paid in advance by 31 March, a reduction of up to 10% may be granted by the local council.
Land Tax
- Owners of land are subject to land tax established at a fixed amount per square metre, depending on the rank of the locality where the land is located and the area and / or
category of land use, in accordance with the classification made by the local council. - Companies are not subject to land tax on land where buildings are sited.
- Similar to building tax, land tax is paid twice a year, in equal instalments, by 31 March and 30 September. A 10% reduction is granted for full advance payment of this tax by 31 March.
Other Taxes
Health Tax
- Providers of advertising services for tobacco products and alcohol pay a 12% health tax. The tax is applied to the value of cashed advertising revenues.
- A health tax is also due by producers and importers of tobacco products, as follows: cigarettes: EUR 10/1,000 pieces cigars: EUR 10/1,000 pieces tobacco: EUR 13/kg.
- Producers and importers of alcoholic drinks, other than beer, wine, other fermented drinks and intermediate products, are also liable to pay a health tax of EUR 200/hectolitre of alcohol or EUR 2/litre of pure alcohol.
- Other taxes include contributions from legal persons for disabled unemployed people, gambling tax, etc.