How does the taxpayer know about the tax on his/her real-estates?
The legislator in this law decides that the rental value estimations (the tax base) ratified by the Minister of Finance are to be publicized at all places visited by the most taxpayers. The executive regulation is to specify these places (city halls, city councils, police stations … etc.) in addition to publicizing these estimations in the official journal. Besides, the taxpayer is notified with tax payment according to these estimations via a registered letter or by a teller at an address defined at the intended office or at the chosen address written in the tax declaration submitted.
The real estate tax is due on the first of January of each year, and it gets two equal installments, the first until the end of June and the second until the end of December of the same year, and the taxpayer may pay it in full on the date of paying the first installment.
Property taxes
The taxpayer is the natural person or the legal person who has the right to own, use or utilize the property, where the tenant is not considered a taxpayer, but is a joint partner with the taxpayer to pay the tax within the approved lease.
Taxpayer
25% of the proceeds of the real estate tax will be directed to the governorates for spending on education and health, and 25% of the entire proceeds will be allocated for the purposes of developing and developing slums.