Taxes

The Act C. of 1990 on local taxes authorizes municipalities to introduce local taxes in their area of competence, by decree. According tot he Act, municipalities are entitled to introduce property-type taxes (building-tax, land-tax), communal taxes (personal communal tax, tourist tax by lenght of stay), and local business tax.

Local business tax: Business activity carried out, within the jurisdiction of the municipality on a permanent basis is subject to tax. Taxable business activity is defined as an activity of the entrepreneur whose aim is to earn profit or revenue in that capacity. The subject of the tax is the entrepreneur.

Building tax: The municipality can issue building tax on both residential and non-residential buildings, regardless of whether the building is located within or outside the settlement. The tax liability applies to all premises of the building, regardless of its purpose or use.

The building shall include a piece of land of the same size as that of the building to be used, for its intended use and, in the case of a building not classified as a building, to the extent of the land it covers.

Land tax: Land tax is issued on the unbuilt land area. The subject of the land tax is the owner or proprietor of the land on the first day of the year. In the case of multiple owners, the owners are subject to tax by the proportion of their ownership.

Below you will find information about the rate of local business tax, building tax and land tax issued in the settlements of Hajdú-Bihar county.

Rate of local business tax, building tax and land tax in the settlements of Hajdú-Bihar county in 2017

Source:(TeIR)|MÁK