National Capital District Commission (NCDC) Land Rates
Land Tax - Tariff for 2013
The following table shows our current tariff on Land Tax. Please refer to schedules of Land Tax Law for details:
No
1
2
3
4
5
Type of Taxable Land
Residential
Commercial
Light Industrial
Industrial
Others
Rate of Land Tax
2.1% of the unimproved capital value
3.2% of the unimproved capital value
3.2% of the unimproved capital value
3.2% of the unimproved capital value
2.1% of the unimproved capital value
A minimum of K170.00 per annum shall be applicable if the tax calculated under this schedule falls below K170.00.

Special Charge
Where the taxable land consists of:
No
1
2
3
4
Description of taxable land
Residential building
Shop(s) and one or more
Residences and or Commercial building
Building that has more than one (1) building
Tariff (or) Rate
K720 for each residences
K270 for each unit
K270 for each level in excess of one level in the building
K480 for each room or apartment in excess of one room

The Commission reserves the right to inspect the buildings to determine the appropriate levy, tax or charge for buildings that has several floors with several units.

 
national capital district Commission
national capital district Commission
 

For more information, e-mail: info@ncdc.gov.pg