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Charge for the use of building land 

A charge is charged for the use of building land in the amount determined by municipalities. The charge is charged for the unbuilt land area or for the residential or business floor area.
Who

Persons liable to pay the charge are direct users of the land or building or part of building.


When

Persons liable to pay the charge are not required to file any statement.


Where and how

The amount of the charge for the use of building land (NUSZ) is determined ex officio by the tax authority on the basis of the information received from municipalities. The tax authority issues decisions on the amount of the charge for the use of building land by 31 March of the current year or within three months of receipt of information from municipalities.


Fee

No fee.


Sanctions

There are no sanctions.