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Additional to municipal<br />
property tax (AMPT)<br />
Rates<br />
• Residential properties and land for construction<br />
• Individuals 0,7% (1% if sum of tax values exceed<br />
€1,000,000.00 or €2,000,000.00<br />
upon joint couple election)<br />
• Legal entities 0,4% (0,7% / 1% if property used<br />
by shareholders or board members)<br />
• Entities deemed located in a tax haven 7,5%<br />
Most relevant exemptions<br />
• Property exempt from Municipal Property <strong>Tax</strong> in the previous<br />
year.<br />
• The sum of the tax values does not exceed €600,000.00<br />
whenever the owner is an individual (€1,200,000.00 upon joint<br />
couple election).<br />
<strong>Tax</strong> <strong>Guide</strong> <strong>2018</strong> 31
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