It isreported by the official website of the Cabinet.
It proposes that the payment of the tax dependson the area of housing. If the area of your apartment is less than120 square meters, you do not have to pay the tax. If the area is120 - 240 m, then for each meter you will have to pay 1% of theminimum wage.
If the apartment is over 240 square meters, youwill have to pay 2.7% of the minimum wage.
For private houses taxation begins with area of250 square meters.
Taxes are calculated by state tax authorities(from residential real estate owned by individuals) and before July1 of the reporting year the tax notice is sent to the taxpayer onthe amount of tax due and payment information.
Individuals pay the tax within 60 days from thedate of delivery of their tax notification.