Effective 22 September 2026, the State Tax Inspectorate (VMI) implemented amendments to the Land Tax Administration Rules originally approved by Order No. VA-55 of 9 June 2006. The updated rules, signed on 21 September 2025 but entering into force a year later, introduce revised valuation methodologies for land plots, adjust exemption criteria for agricultural and forest land, and streamline the appeal process for assessed land values. The changes stem from the 2023 amendments to the Law on Land Tax and aim to align taxable values with current market prices. Municipalities are required to update their land tax registers by 31 December 2026.
Key Takeaways
- Market-Based Valuation: Land tax assessments will now reference the State Enterprise Centre of Registers’ average transaction prices, replacing the previous cadastral value system, potentially increasing liabilities for urban commercial properties.
- Expanded Exemptions: Agricultural land used for organic farming certified under EU Regulation 2018/848 qualifies for a 50% tax reduction, while forest land under sustainable management plans receives a 30% reduction.
- Digital Appeal Process: Taxpayers can contest land valuations exclusively through the eVMI portal, with decisions rendered within 30 days, reducing administrative delays and paper-based disputes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement