Land tax is payable by the owners of land and land users. Land can be the property of individuals, legal entities, municipal or public bodies.
Landlords can be individuals and legal entities who own land. Tenants pay the rent to landlords in accordance to the tenancy contract, the land owner pay the land tax.
Land tax is calculated based on the data of the land register on the location and the legal status of land plots, their value, classification, quantity and quality parameters as well as distribution between land owners and land users.