Home>Tax in brief>Unused Land Tax

Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC) 

• The Unused Land Tax is paid by the owners
• The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year
• The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30