The subjects of the tax on estate are all estates in the legislation of the Czech Republic except from particular exceptions: estates which are covered by taxed real estates (these estates are not taxed only on that part where the real estate is located), forests, body of water, estates with the goal of defence the country. The payer of the tax is the owner on this particular estate. There are different types of taxes on estate depending on its purpose (fields have lower coefficient than estates denoted for industry). There is a difference in the tax on building sites. Building sides with no real estate on it have constant coefficient 2 Kč for 1 metre squared whereas buildings sites with real property (those part of the building sites which are not covered by that particular real property) are taxed according to number of citizens and location of particular village/town/city.