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Generic Tax Name Tax on state natural resources
Tax name in the national language Mokestis už valstybinius gamtos išteklius
Tax name in English Tax on state natural resources
Member State LT-Lithuania
Tax in force since 1991/03/21
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Law on State Natural Resources tax, No. I-1163, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1991/03/21, the new version on Law on State Natural Resources tax came into force in 2006/05/25. Recent revision of Law on Natural Resource tax came into force in 2010/01/01. Recent amendment of Law Tax on State Natural Resources has been made in 17th April and 7th October 2014, which came into force in 2015/01/01.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

From 2010/01/01, the tax on minerals and water resources is allocated in the following way:

  • 90% - to the State budget and
  • 10% - to the municipal budget of the municipality in the territory where minerals and water are extracted.

These funds are used for a purpose of financing measures provided for the special municipal Environmental Protection Support Programm.

The tax on hunting is allocated in the following way:

  • 70 % of this tax goes to local budget of that local authority, where supply of hunting animals is used,
  • 30 % goes to State budget for financing of environmental security programme.

Income of economic sanctions comes to state budget for financing of environmental security programme.

 
Geographical Scope

All the territory of the Republic of Lithuania.

 
Taxpayers

Taxpayers are natural and legal persons extracting State natural resources of the Republic of Lithuania in the manner prescribed by law.

 
Tax object and basis of assessment

The extracted state natural resources.

The amount of the extracted natural resources extracting by legal and natural persons.

 
Deductions, Allowances, Credits, Exemptions

Peat, used for medical purposes, are exempt from taxes.

 
Rate(s) Structure

Tax rates are presented in the Annex of Law and set for one cubic meter of extracted natural resources, except amber and hunting. The rate on amber is set for 1 kg of extracted resource and hunting tax set for 1 ha of hunting area.

The rates of the natural resource tax shall be indexed in accordance with the procedure laid down by the Government or institutions authorized by it by applying the consumer price index.

The natural resource tax with an increased tenfold tax rate is applied in case for concealing the amount of extracted resources.

 
Tax due date

The tax on natural resources, with the exeption of hunting tax, must be paid not later than by the last day of the first month of the following calendar quarter.

The hunting tax must be paid before the 1st of February of the following year

 
Tax collector

The State Tax Inspectorate.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29h

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 64.29 LTL 0.19
2011 26.89 LTL 0.09
2010 23.26 LTL 0.08
2009 26.64 LTL 0.10
2008 22.33 LTL 0.07
2007 9.60 LTL 0.03
2006 19.00 LTL 0.08
2005 19.10 LTL 0.09
2004 18.80 LTL 0.10
2003 17.50 LTL 0.10
2002 20.80 LTL 0.14
2001 15.30 LTL 0.11
2000 14.60 LTL 0.11
1999 14.70 LTL 0.12
1998 39.50 LTL 0.30
1997 44.50 LTL 0.38
1996 28.90 LTL 0.30
1995 18.90 LTL 0.24

Comments

The tax rates on minerals and underground water extraction were increased to ensue resources use in most rationale way and to seek for ways where possible to change them by indirect materials.