Real estate tax (NĆN)
Bathing houses are not classified as real property, but as watercraft. However, if it is permanently connected to shore communications, the SRS can be classified as a structure, subject to VAT of 1.5%. In practice, most owners of floating houses do not pay VAT.
VAT for floating houses
VAT 21% for the purchase of a floating house. If used in economic activity, VAT is deducted as input tax. Short-term rental for tourists - VAT 21%, long-term (over 30 days) - exempt from VAT.
Corporate income tax
If the floating house is used for business, the profit is taxed with VAT at 20%. The value of the floating house can be amortized over 10 years, reducing the tax.
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