Annual property tax and bills for owners abroad, by country

The purchase price is a one-off cost. After it come costs that return every year: a local property tax, community or building fees, utilities, insurance and sometimes a waste or water charge. The main trap for a non-resident owner is not the amount but the notice that never arrives: in many countries the bill goes to the property address or to a local email, and a missed deadline means a surcharge. This guide lists the recurring costs by country, with hedged deadlines. Dates and rates change, and many are set by the municipality, so always confirm with the local tax office or town hall.

The general rule

Almost everywhere there are two layers: a national or regional tax on holding property, and a municipal fee or tax for local services. Some countries have only one of them. The bill is usually issued to the owner on record, so the address on file matters. Do not assume that the tax disappears because the property is empty or because you live elsewhere.

Country checklist

• Spain. IBI (Impuesto sobre Bienes Inmuebles) is a municipal annual tax. The voluntary payment period depends on the town: in Madrid, for example, municipal sources show 1 October to 30 November. Many towns allow direct debit (domiciliación), and some allow payment in instalments or reward it. Rubbish collection (tasa de basuras) is often charged separately by the town. Non-residents who own property in Spain may also have a separate annual duty to file a tax return on imputed income for a property that is not rented; check the details with a local adviser, we did not verify the current rule for this article.
• Portugal. IMI (Imposto Municipal sobre Imóveis) is an annual municipal tax assessed on the previous year's ownership. In the usual schedule it is paid in one go by 31 May if the amount is up to EUR 100, in two instalments (May and November) up to EUR 500, and in three (May, August and November) above that. We saw a report that the date moved to June in 2025, so confirm the dates for the current year on the Portal das Finanças. Owners living outside the EU may be required to name a fiscal representative; ask a local adviser.
• Greece. ENFIA is the annual property tax. Payment arrangements (number of instalments, discounts for early payment) have changed from year to year, and reports mention up to 12 monthly instalments from 2025. Check current terms on the tax authority site aade.gr before relying on any schedule. Municipal charges are billed separately, often through the electricity bill.
• Italy. IMU is due in two instalments, on 16 June and 16 December, with the first on the basis of the previous year's rates. For a second home the full rate applies, and the municipality sets the rate. Waste tax (TARI) is a separate municipal charge. See the national tax agency at agenziaentrate.gov.it.
• France. The taxe foncière is billed to the owner every year; in 2025 notices appeared from late August and payment fell in mid-October (15 October for most methods, 20 October online, according to French press and consumer sources). A late payment surcharge is commonly cited as 10%. For a second home there may also be the taxe d'habitation sur les résidences secondaires, which is set by the municipality. See impots.gouv.fr.
• Cyprus. The state immovable property tax was abolished with effect from 1 January 2017. Municipal taxes and other local charges remain, and the rate and payment dates are set by each municipality. Do not assume that "no property tax" means no bills: ask the municipality for the current statement.
• Bulgaria. The local property tax is paid in two instalments, commonly stated as up to 30 June and up to 31 October, with a discount (reported as 5%) if the whole year is paid by 30 April. A refuse collection fee (taxa smetishte) is set by the municipality. The amounts depend on the municipality and the tax valuation, so ask there.
• Turkey. Emlak vergisi is paid to the municipality in two instalments: the first between March and the end of May and the second in November, according to local sources. There is also a separate environmental cleaning charge, billed with it. Rates and valuation depend on the property type and location.
• Dubai (UAE). There is no annual property tax comparable to the above, but there are service charges to the owners' association or developer for common areas, which are a major recurring cost, and chiller or district cooling fees where applicable. The Dubai Land Department publishes rules. Unpaid service charges can lead to a withheld No Objection Certificate (needed for sale or transfer), formal claims and penalty interest. See also our guide to service charges and ownership costs in Dubai.
• Georgia. Property tax is a local annual tax; we did not verify the current rates or dates for this article, so check with the Revenue Service and the municipality.

For the other costs of holding a property, the total cost of ownership article gives the full picture.

How to pay from abroad

• Direct debit from a bank account. Many municipalities in Spain, Portugal, Italy and Greece accept it; it avoids missed deadlines. SEPA direct debit works from an EU account in some cases but not all, so ask whether the municipality accepts a foreign IBAN or whether you need a local account.
• Online payment with a card or bank transfer, through the tax authority or municipality portal. Many portals need a national tax number (NIF, codice fiscale, AFM and so on); apply for it in the buying process.
• Through a local representative, lawyer, property manager or the community administrator, with written authorisation, who pays on your behalf and sends you the receipt.
• Keep every receipt. They are proof of payment, and are also needed when selling or for tax return claims in some countries.

Deadlines and penalties

Treat the deadlines as moving. Calendar dates can shift, and each town may have its own schedule. If you miss a payment, expect a surcharge, interest and, if it continues, enforcement against the property; the exact percentages differ and we could not confirm a single figure that works everywhere. Pay late only after asking whether a reduction applies for voluntary correction. The tax on holding the property is usually separate from the income tax on rent; for rental income see our guide on tax on foreign rental income for residents of Poland.

FAQ

What if I never receive the bill? In most countries not receiving the notice does not remove the duty to pay. Set up a mailing address, a representative or direct debit, and check the tax portal once a year.

Is property tax lower for a second home? Often the opposite: some municipalities charge more for second or empty homes. Ask the town hall.

Can I pay with my Polish or German bank account? Sometimes. A bank transfer with the correct reference usually works; direct debit may need a local account.

Who pays if I buy mid-year? Rules differ. In some countries the tax is charged to the owner on a fixed date (for example 1 January), and the notary or the sales contract divides the cost. Check this in the contract.

Are these taxes deductible? In some countries they may be deductible against rental income. Ask a tax adviser; this depends on the country and your tax residence.

How we help

D.H. Realting is a trilingual platform (English, Russian, Polish) that finds properties abroad and coordinates independent local lawyers and tax advisers, including for setting up payments and representation. This text is informational and is not legal, tax or investment advice; rates, dates and rules change, so verify current rules with the tax office, the municipality or a local adviser.