The State Tax Service clarified the procedure for establishing real estate / land tax, and also reminded of the deadline for payment - until June 30.
The State Tax Service reminded individual citizens and farmers who are subject to the payment of real estate tax that from 2021 the 15% discount is no longer applied when paying the full amount of real estate tax until the end of June. At the same time, a single payment deadline has been established: until June 30, the full amount of the tax must be paid by citizens and peasants / farms for existing or purchased real estate as of March 31 of the current year. In the case of immovable property and land acquired after March 31 of the current year, the deadline for payment is March 25 of the year following the reporting year. The State Tax Service notes that the amount of real estate tax / land tax for individual citizens, as well as the amount of land tax in the case of peasant farms, is annually calculated by the services for collecting local taxes and fees operating within mayoralties. Specific tax rates are approved annually by local public administration authorities within the limits specified in Art. 280 of the Tax Code. The tax rates for real estate intended for housing and assessed by the cadastral authorities for 2021 could be set by local authorities in the range of 0.05-0.4% of the taxable base of the real estate. In the case of non-valued real estate, the maximum rates are regulated by the Title VI of the Tax Code. According to the State Tax Service, in the largest municipalities of the country the following tax rates have been established for the appraised residential property: Chisinau municipality - 0.185% (2020 - 0.1%), Balti municipality - 0.2% (unchanged), Orhei municipality - 0.1% (unchanged), Ungheni municipality - 0.31% (0.3% - in the previous year), Cahul municipality - 0.16% (0.14% a year earlier), Comrat municipality - 0.09% (no change). For comparison, in Taraclia the tax rate is 0.4%, in Briceni - 0.3%, in Cantemir - 0.1%, in Ceadir-Lunga - 0.123%, in Criuleni - 0.15%, etc. Property tax / land tax notices must be delivered to taxpayers by the local tax authorities within the city halls by June 15th. If the property is purchased after March 31 of the current year, then the notices will be sent to taxpayers by February 1 of the year following the reporting year. Citizens can pay the tax online, at banks or at Poșta Moldovei branches. Additional information can be obtained by calling 0 8000 1525 (toll free). // 31.05.2021 – InfoMarket
