FAQs: Page 3 of 3

WHAT IS LAND TAX?

Land Tax is tax paid by the owner to State Authorities (not Local Authorities).  Land tax must be fully paid every year on 1st January and will become an arrears from 1st June.

WHAT IS THE DIFFERENCE BETWEEN TAX ASSESSMENT AND LAND TAX?

Tax Assessment, also known as Quit Rent, is paid to Local Authority and is paid every half a year. The tax assessment bill is blue in colour

Land tax is imposed to land owners and is paid to State Authorities once every year.  The bill is yellow in colour.