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| Land Rates |
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NATIONAL CAPITAL DISTRICT LAND TAX LAW 2006.
Land Tax - Tariff for 2006 onwards. |
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| The following table shows our current tariff on Land Tax. Please refer to schedules of Land Tax Law for details: |
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| Sl.No |
Type of Taxable Land |
Rate of Land Tax |
| 1 |
RESIDENTIAL |
1.00% of the unimproved capital value. |
| 2 |
Commercial |
1.50 % of the unimproved capital value |
| 3 |
Light Industrial |
1.50% of the unimproved capital value |
| 4 |
Industrial |
1.50% of the unimproved capital value |
| 5 |
Others |
1.00% of the unimproved capital value |
A minimum of K25.00 per annum shall be applicable if the tax calculated under this schedule falls below K25.00. |
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| Where the taxable land consists of: |
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| Sl.No |
Description of taxable land |
Tariff (or) rate |
| 1 |
Residential building(s). |
K125 for each residences. |
| 2 |
Shop(s) and one or more residences and or commercial building. |
K125 for each unit. |
| 3 |
Building that has more than one (1) level. |
K125 for each level in excess of one level in the building. |
| 4 |
Building that has more than one (1) building. |
K125 for each building on the taxable land. |
The Commission reserves the right to inspect the buildings to determine the appropriate levy, tax or charge for buildings that has several floors with several units. |
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