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Five legal cases for property tax relief
Law No. 3 of 2026 amended some provisions of the Real Property Tax Law to allow for the full or partial waiving of tax debts and late payment charges in certain cases. These cases include situations such as apparent death, the absence of assets that can be seized, total bankruptcy, or leaving the country for ten consecutive years without leaving assets. Additionally, late payment charges are waived for taxpayers who paid their due taxes either before the law came into effect or within six months thereafter, provided they do not seek to recover any excess payments made. Properties that were not previously surveyed or included in the Tax Authority's records are also exempt from taxes if a declaration is submitted within one year of the law's implementation. The law aims to facilitate tax settlement procedures and reduce the burdens on taxpayers in specific circumstances.
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