The taxpayers who will pay the property tax in advance this year will also benefit from a 15% discount. The deadline for paying the tax beforehand is June 30, but given that this is a Saturday, the time limit was extended until July 2. Gherghe Gasnasm, section head at the State Tax Service, has told IPN that Article 171 of the Tax Code allows for such a transfer, IPN reports.
The property tax can be paid fully or in instalments by August 15 and by October 15 respectively. A penalty of 0.0329% for each day of delay is imposed in case of voluntary non-payment. The notice is issued to taxpayers not later than within 60 days of the expiry of the first tax payment term, which is August 15.
The property tax rates vary between 0.4% and 0.05% for residential property, adjoining land and land on which this is situated. The rate is set annually by the representative authority of the local public administration.
Pensioners, persons with severe and accentuated disabilities, participants in the war for defending the integrity and independence of the country, the Afghanistan war and the Chernobyl cleanup benefit from exemptions from paying the property tax. But particular property value limits are imposed for exemptions. Thus, in the municipality of Chisinau, the limit is 380,000 lei, in Balti – 156,000 lei, in Edinet – 80,000 lei, in Leova – 35,000 lei, in Cantemir – 31,000 lei, in Causeni – 77,000 lei.
The calculated property taxes in the municipality of Chisinau for 2018 total 97.3 million lei. In 2017, the estimated value of property taxes in Chisinau and its suburban communities was 91.2 million lei and 86.8 million lei in property tax was paid.