According to the real estate transfer tax, the acquirer is obliged to pay property taxes on real estate at the rate of 3% on the basis of the market value of the property at the time the tax liability
The taxpayer is required to report its tax liability Tax Administration office in the area where the property is located within 30 days, and determined the amount of tax to pay within 15 days of the decision on tax assessment
Acquisition of newly built real estate is taxed according to the Law on Value Added Tax, a newly built estate is considered to be those that were built after the commencement of this Act
Real estate transfer tax is not paid by citizens, who, under a contract of sale gain first property which provided housing under several conditions, which will best meet the agent who will lead the sales process
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