What about the buildings established on agricultural land (Atyan) on which an agricultural land tax is levied?
The tax is levied on buildings established on agricultural land, provided that the Atyan tax on this land is eliminated to prevent duality of tax, taking into consideration the rules of agricultural plots protection law which allow building on this type of land according to terms determined in these laws.
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.