The local government shall notify the taxpayer or his or her authorised person of the amount of real estate tax for the current taxation year by 15 February of the same year by sending a payment notice according to the indicated address.

A payment notice on real estate tax is an administrative act.

The real estate tax shall be paid once a quarter (in the amount of one quarter of the annual amount of the tax) - not later than:

  • 31 March,
  • 15 May,
  • 15 August,
  • 15 November.

The tax may also be paid once a year in the form of an advance.

The real estate tax shall be paid into the budget of the city or municipality of the republic in the administrative territory of which the immovable property or a part thereof is located.