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Law No. 3 of 2026 allows real estate tax and late-payment charges to be waived in full or in part in four cases: the taxpayer dies leaving no apparent estate; has no assets subject to enforcement; is declared bankrupt by a final judgment and the bankruptcy proceedings are closed; or has been outside the country for 10 consecutive years with no assets subject to enforcement. Specialized committees must decide on waiver applications within 30 days, and a decision may be withdrawn if it is found to have been based on an incorrect reason. The law also exempts taxpayers who pay the full amount of tax due from late-payment charges, including those who pay within six months of the law’s entry into force. It further exempts properties that were not inventoried, or whose taxpayers were not notified of the tax due, from liabilities for previous periods, provided that a tax return is filed within one year.
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