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

The Chamber of Agriculture contribution arises at the beginning of the calendar year for which the contribution is to be set. The Chamber of Agriculture contribution is determined by a notice at the beginning of the calendar year together with the property tax A and is generally due in the amount of one quarter each on February 15, May 15, August 15 and November 15. The smallest amounts up to EUR 15 are due on August 15 with their annual amount. The smallest amounts over EUR 15.00 up to EUR 30.00 are due on February 15 and August 15 at one half of the annual amount.

Rhineland-Palatinate Chamber of Agriculture