The size of land to be allocated to families is up to 0.07 ha in Ulaanbaatar City, up to 0.35 ha in the cities of Darkhan and Erdenet, and up to 0.5 ha in aimag centres, soum centres and villages. For cities, villages and other settlements, the tax rate is within a range of 0.01 to 1 per cent of the land value, it can be up to 3 per cent if the land is in an SPA. The annual fee rates range from 44 tugriks (US$0.02) to 440 tugriks (US$0.18) per m2 (chapter 3).