The income to be declared will be the amount resulting from applying the following percentages to the rateable value of the property, which is stated in the Property Tax (IBI) bill:

Accruals until 2014

  • In general, 2%.
  • In the case of properties with rateable values reviewed or modified from 1 January 1994, 1.1%.

Accruals from 2015

  • In general, 2%.
  • In the case of a property whose rateable value has been reviewed or modified and has come into force within the tax period or in the ten previous tax periods

This income is understood to accrue once a year, on 31 December.

The proportional part of the said amount will be declared if the owner of the property has

not been the owner all the year or if the property has been leased for a period of time.

Year of return 2011 2012-2014 2015 2016
Tax rate 24% 24.75% Residents in the EU, Iceland and Norway Other taxpayers Residents in the EU, Iceland and Norway Other taxpayers
Until 11-07-2015:


From 12-07-2015:


24% 19% 24%

Tax rate: 

Form: form 210, declaring income type 02.

Filing methods:


  • on paper, generated as a result of printing the form contained in the web portal of the Tax Agency.


  • online, via Internet.


Filing period: throughout the calendar year following the year of accrual.

Direct billing of the tax payment: in the event of online filing, payment can be direct-billed until 23 December.

Property Tax

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