Pursuant to the amendments of the Land Tax Act, the land owner is no longer required to submit an application for being exempt from land tax. Residential land owners or owners of the right of superficies or usufruct land users shall be exempt from the obligation to pay land tax on residential land to the extent of 0.15 hectares in cities or towns if the person's residence is in the building located on this land pursuant to the residence data entered in the population register.

The land tax exemption is established on the basis of the data of state registers on the conditions set in the Land Tax Act. For that purpose, the data of the persons meeting the terms established in the Land Tax Act are checked on the basis of the entries of the land register and the population register as of 1 January.

Note that the exemption from land tax can be determined only relative to one land unit serving as the place of residence, in accordance with the terms of the Land Tax Act .

Information regarding the amount of the land tax and the land tax exemption is available on the land tax notice issued to the taxpayer by 15 February of the current year by mail or electronically. No land tax is designated to the persons when the size of the land tax is less than € 5 per year and also no tax notice is sent to these persons.

Persons are able to check their tax obligations through e-Tax Board.