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Generic Tax Name Tax on real estate - Leasing of state-owned land
Tax name in the national language Valstybinės žemės nuomos mokestis
Tax name in English Tax on real estate - Leasing of state-owned land
Member State LT-Lithuania
Tax in force since 1992/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law on the leasing of land No. I-354, adopted by Parliament of Republic of Lithuania in 1993/12/23, and was abolished in 2001/07/01 when the new Civil Code of the Republic of Lithuania came into force, which was adopted by Parliament of Republic of Lithuania in 2000/07/18.

The procedure of tax on leasing of state-owned land is established by the Government of the Republic of Lithuania: 1992/03/13 decision of the Government of the Republic of Lithuania No. 160 was replaced by 1993/08/23 decision No. 602, which was replaced by 2002/11/19 decision No. 1798 and 2003/11/10 decision No. 1387.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

The territory of the Republic of Lithuania.


The lessee or user of state-owned land.

Tax object and basis of assessment

When the state-owned land is leased in the auction, the highest proposed land lease tax applies. Otherwise, land lease tax base is the average market value of the land determinated by mass appraisal.

Deductions, Allowances, Credits, Exemptions

Local government councils have the right to reduce the amount of land tax or to grant exemption from the payment of land tax reimbursing due tax sums from their respective budgets.

Rate(s) Structure

The annual rate of leased state-owned land tax is within the range of 0.1 - 4 percent of the nominal value of the land (in the cases when the state-owned land is not leased in auctions). Each municipality has a right to establish its own rate within the latter range.

Tax due date

Tax due date is 15 November of the same year.

Tax collector

Local authorities.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d29h

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 70.45 LTL 0.21
2011 71.32 LTL 0.23
2010 71.60 LTL 0.26
2009 71.30 LTL 0.27
2008 75.90 LTL 0.23
2007 80.60 LTL 0.28
2006 77.10 LTL 0.32
2005 81.20 LTL 0.39
2004 71.30 LTL 0.39
2003 60.20 LTL 0.36
2002 74.40 LTL 0.49
2001 47.30 LTL 0.33
2000 46.00 LTL 0.34
1999 47.50 LTL 0.37
1998 50.10 LTL 0.39
1997 53.10 LTL 0.45
1996 57.00 LTL 0.59
1995 74.00 LTL 0.95