At the moment, real estate tax (NĪN) does not apply to a sufficiently wide range of real estate properties. This, for example, includes infrastructure facilities and small outbuildings. In the future, it is necessary to expand the base of application of NĪN, including in the list currently non-taxable objects, follows from the assessment of tax policy prepared by the Ministry of Finance. The document also considers the possibility of not applying the tax to a single dwelling. NĪN is one of the taxes that is relatively easy to collect and administer. However, it was in the real estate sector that a big stumbling block reappeared for some time, which has not yet been overcome – a potentially possible sharp increase in tax in the event of a revision of the cadastral value of real estate. True, this will not happen in 2025, since the government recently made an unprecedented decision: next year two cadastral values will be applied. At one time, the cadastral value of real estate was “frozen” until 2025, since otherwise for some households and enterprises this would have meant a significant increase in taxes. Therefore, the calculations continue to use the cadastral value base adopted in 2015, which was developed based on market data for 2012 and 2013. As a result, although transactions in the real estate market are carried out at higher prices, the tax is calculated based on the fact that the property is worth the same as ten years ago.
