en

land tax

1

Terminological databases

EKI terminibaas Esterm

ID 682467 Last modified 30.12.2004
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Domain taxation
  • maaomandi või maakasutamise pealt makstav maks
  • maa maksustamishinnast lähtuv maks
maamaks
Usage examples
  • Kuni maakasutusõiguse ümbervormistamiseni maareformi käigus maksavad riigimaa kasutajad alates 2000. aasta 1. jaanuarist kasutusõiguse eest riigile tasu aasta maamaksu suuruses summas.
land tax
Usage examples
  • Rent paid (in cash or in kind) for rented land and buildings. This heading covers costs which are paid by the tenant on behalf of and in lieu of the owner (e.g. land tax and depreciation in respect of major repairs whose cost is borne by the tenant) and which cannot be recovered by the tenant. Only the farm business part of the rental value of the tenant's farmhouse (when this is covered by the rent) is included.
maavero

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 669788 Last modified 30.01.2024
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  • (1) Maamaks on maa maksustamishinnast lähtuv maks.
  • defineeritakse kõikide Eesti õigusaktide ulatuses
  • (1) Land tax is a tax based on the taxable value of land.
  • defined within the scope of all Estonian legal instruments
maamaks
land tax

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