Calculation factor - capital valuation of commercial property


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The calculation factor is announced in January of the year after the income year.

The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

For the 2014 income year, the calculation factor is set to 0.075.

The Directorate of Taxes sets the factor pursuant to Section 4-10-5 of the FSFIN Regulations. The factor is used to calculate the capital value of commercial property.

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