Are real-estates owned by the state as private possession to be taxed?
Real-estates owned by the state as private possession are not taxed according to Article (11) of Law 196 for the year 2008.In case the state disposes its private possession (e.g. by selling it out) to individuals and companies, they are taxed as of the first of the month following the date of disposition.
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.