IUSI property tax rates (Decree 15-98) and the State-municipality split
- Municipal intelligence for siting
- The country, department by department
- Audited
Article 11 of Decree 15-98 (the Property Tax Act) sets rates on assessed value: up to Q2,000, exempt; from Q2,000.01 to Q20,000, 2‰; from Q20,000.01 to Q70,000, 6‰; from Q70,000.01 upward, 9‰ (checked against a copy of the legal text published by a municipality; the Ministry of Public Finance (MINFIN) PDF returned HTML). Distribution (art. 2): amounts collected at 2‰ pass in full to the municipality as its own funds; amounts collected by MINFIN at 6‰ and 9‰ are split 25% State / 75% municipality where the property is located. This matches dossier 03 §5, but that dossier does not reflect the Decree 18-2026 reform approved in July 2026.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- IUSI, Q2,000.01–20,000 bracket
- 2‰
- IUSI, Q20,000.01–70,000 bracket
- 6‰
- IUSI, from Q70,000.01
- 9‰
- Split of the 6‰ and 9‰
- 25% State / 75% municipality
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.