Country;"Property tax rate(s)";"Tax base determination"
Albania;"0.05–0.15% (land),  0.05–0.3% (buildings)";"Based on surface area or cadastral value; updated infrequently"
Bulgaria;0.1–0.45%;"Based on tax valuation set by municipalities; values often outdated"
Croatia;"Fixed fee per sq. m";"Determined by local councils; varies by zone and property use"
"Czech Republic";0.2–2%;"Area-based with coefficients; municipalities can adjust rates"
Estonia;"0.1–2.5% (land only)";"Based on market value of land; buildings not taxed"
Georgia;"1% of market value";"Market value-based; self-declared by owners"
Hungary;"≤ 3.6% of market value or per sq. m fee";"Choice between area-based or valuebased assessment"
Latvia;0.2–3%;"Progressive rates on cadastral value; updated periodically"
Lithuania;0.3–3%;"Market value determined annually; exemptions for certain properties"
Poland;"Per sq. m fixed fee";"Set annually by municipalities within state limits"
Romania;"0.08–0.2% (residential), 0.2–1.3% (commercial)";"Applied to taxable value based on government-assessed market values"
Russia;0.1–2%;"Market or cadastral value; varies by property type and location"
Serbia;0.4–2%;"Market value-based; determined by municipal average prices"
Slovakia;"Per sq. m fixed fee";"Based on floor area and land size; municipalities can adjust"
Slovenia;0.15–1.5%;"Market value-based, adjusted by coefficients"
Ukraine;"≤ 1.5% of minimum wage per sq. m";"Rate applied to floor area; minimum wage serves as base unit"