Property Tax Calculator

Most countries calculate property tax as a percentage of assessed or market value. The rate may differ by property type (residential vs commercial), primary vs secondary home, and municipality. Some countries (UK, Poland) use fixed rates per square metre or per valuation band.

In almost all countries, property tax is the owner's legal responsibility. Landlords typically factor it into rent. Exception: in France, taxe d'habitation (now abolished for primary residences) was historically paid by the occupant; taxe foncière is always the owner's.

Yes. Common exemptions: primary residence reductions (Lithuania, France), exemptions for low-income elderly owners (USA), agricultural land at lower rates (UK), new construction holidays, and reductions for disabled persons. Rules vary greatly by country and municipality.

Non-payment results in penalties, interest, and eventually a tax lien. Tax authorities can force a property sale to recover unpaid taxes. In the UK, council tax debt is collected through courts and can lead to bailiff action. Always pay on time or arrange a payment plan.

Germany and France: annually. UK: 10 monthly council tax instalments. USA: annual, with many counties allowing semi-annual/quarterly payments. Lithuania: annually, based on cadastral value as of January 1st.

A reform took effect on 1 January 2026 and split the rules in two. The home where the owner's residence is declared — the primary residence — is taxed only above a non-taxable amount of at least €450,000, which each municipality sets for itself; the excess is charged at 0.1–1%. Every other property is taxed on a sliding scale with no allowance: 0% up to €50,000, then 0.2%, 0.4%, 0.6%, 0.8% and 1% on the parts above €50,000, €200,000, €400,000, €600,000 and €1,000,000. Before the reform a single €150,000 threshold applied. Commercial property is taxed at 0.5–3% depending on the municipality, on the cadastral value registered on 1 January.

Germany's Grundsteuer (property tax) was reformed in 2025. The new system uses the property value, a federal base rate, and a municipal multiplier (Hebesatz). Rates vary enormously by municipality — from ~250% (some rural areas) to over 1,000% (some cities). The effective rate is typically 0.3–1% of market value per year.

In the UK, council tax is based on property valuation bands (A–H), last assessed in 1991 (England/Wales). Each council sets its own annual rate per band. A typical Band D property pays £1,500–£2,500/year depending on the council. Scotland and Northern Ireland have separate systems.

The millage rate is the tax rate expressed per $1,000 of assessed property value. 1 mill = $1 per $1,000 of value. For example, a 20 mill rate on a $300,000 property assessed at 80% = $300,000 × 0.8 × 0.020 = $4,800/year. Rates vary enormously by state and county: from ~3 mills (some Hawaii counties) to 30+ mills (some New Jersey counties).

Yes — in most countries, commercial property faces higher tax rates than residential. In the UK, non-domestic rates (business rates) use a separate rateable value system: from April 2026 five multipliers apply, 38.2p–50.8p per £1 of rateable value. In Lithuania, commercial property is taxed at 0.5–3%, while primary housing is taxed at 0.1–1% above the exempt threshold. In France, commercial property faces both taxe foncière and a separate CFE business tax.