• If the land borders a road (from the national road network or from the regional road network) then the "border" rate equal to 1.2 and 1.1 respectively applies.
• Depending on the presence of housing. If there is housing within the agricultural land, then the "housing" rate equal to 5 applies.
If this is the only house of the family of the individual owner and its area is less than 150 sq. m, the rate does not apply.
Examples:
1. Agricultural land (a field) of annual crops with an area of 3.5 acres, in the area of the Municipality of Rafina, bordering a road from the regional road network, over 800 m distance from the sea. Tax: 20.21 euro.
2. Agricultural land (a field) of fruit trees with an area of 10 acres, in Peania, bordering a road from the regional road network, and a villa of 120 sq. m within the plot. Tax: 577.50 euro.
3. Agricultural land (a field) of annual crops with an area of 2.5 acres, near the island of Mykonos, at a distance of 200 m from the sea, bordering a road from the regional road network and a villa of 150 sq. m within the plot. Tax: 144.37 euro.