Lissafta harajin gidaje na shekara-shekara na babban gida ko wani gida na zama bisa ƙimarsa.
| Sashin darajar | Kuɗi |
|---|---|
| €0 – €50,000 | 0% |
| €50,000 – €200,000 | 0.2% |
| €200,000 – €400,000 | 0.4% |
| €400,000 – €600,000 | 0.6% |
| €600,000 – €1,000,000 | 0.8% |
| sama da €1,000,000 | 1.0% |
Don babban gida na zama, ana lissafta haraji ne kawai akan darajar da ta wuce €450,000 (ga mutum ɗaya) ko €900,000 (ga ma'aurata) — ana harajin abin da ya wuce da ma'auni iri ɗaya. Lissafin kimanin — ƙananan hukumomi na iya daidaita adadin; duba ainihin adadin a gidan yanar gizon VMI/ƙaramar hukuma.
Kadara inda mutum ya bayyana wurin zama kuma mallakarsa ce kawai (ko ta haɗin gwiwa ta ma'aurata). Duk sauran kadarori (gida na biyu, kadarar kasuwanci, fili) suna da ƙaramin iyakar haraji mara haraji.
Ee — kowane yanki na darajar ana haraji ne bisa ƙimar wannan rukunin, kamar yadda ake yi da rukunan harajin shiga mai ci gaba, maimakon a haraji duk kadarar gaba ɗaya bisa mafi girman ƙima ɗaya.
Ee, majalisar gunduma na iya daidaita ƙididdigar cikin iyakokin da doka ta gindaya. Na'urar lissafin tana nuna ƙididdigar tushe/nuni — duba ainihin adadin na gundumarka a kan VMI ko gidan yanar gizon gunduma.
e-Buhalteris yana taimaka maka wajen bin diddigin dukiya, raguwar daraja da haraji a wuri ɗaya.
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