Starting with 2015, the tax on construction is calculated using a rate of 1% on the value of existing constructions, from which the following are to be subtracted:
a) value of the buildings, for which the tax on buildings is due
b) the value of the reconstruction, modernization, consolidation, change or extension to the rented buildings, taken into administration or in use
c) the value of construction and reconstruction, modernization, consolidation, change or extension of buildings, under State property or to be passed to the State property or in the property of territorial administrative institutions
d) the value of the buildings from subcategory 1.2.9 „Terraces on arable land, tree and wine plantations”.