Chamber of Agriculture contribution

Agricultural and forestry businesses, provided they are not exempt from property tax, are required to pay the Chamber of Agriculture contribution. This includes in particular arable farming, grassland farming, forestry, viticulture and horticulture. The basis of assessment is the amount determined by the responsible tax office and set out in the property tax assessment notice for the levying of property tax A and the assessment rate set by the Rhineland-Palatinate Chamber of Agriculture.

The tax base determined by the tax office is multiplied by the assessment rate set by the Rhineland-Palatinate Chamber of Agriculture. The currently established assessment rate is 113 percent. This rate is used as the basis for calculating the Chamber of Agriculture contribution in all municipalities in Rhineland-Palatinate.

The Chamber of Agriculture contribution becomes due at the beginning of the calendar year for which the contribution is to be assessed. The Chamber of Agriculture fee is assessed by notice at the beginning of the calendar year together with Property Tax A and is generally due in four equal installments on February 15, May 15, August 15, and November 15. Small amounts up to 15.00 euros are due on August 15 in their full annual amount. Small amounts exceeding 15 euros but not exceeding 30 euros are due on February 15 and August 15, with half of the annual amount due on each date.

Rhineland-Palatinate Chamber of Agriculture