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Generic Tax Name Fees and charges
Tax name in the national language Rinkliavos
Tax name in English Fees and charges
Member State LT-Lithuania
Tax in force since 2001/01/01
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
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 Fees and Charges No. VIII-1725 was adopted by Parliament of the Republic of Lithuania in 2000/06/13, came into force from 2001/01/01. It replaced Law on The Stamp Duty No. I-508 adopted in 1994/06/23 and Law on Local Fees and Charges No. I-1365 adopted in 1996/06/06.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

State fees and charges are credited to the budget from which the institution providing a service is maintained. Fees and charges for the services provided by the Bank of Lithuania are credited to the state budget. Local fees and charges are credited to the budget of the municipality which has established local fees and charges.

 
Geographical Scope

The territory of the Republic of Lithuania. Local fees and charges are applied in the territory of respective municipality.

 
Taxpayers

Fees and charges are paid by natural and legal persons, except the Bank of Lithuania.

 
Tax object and basis of assessment

State fees and charges are levied for the provision of the services of the State, municipalities or governmental institutions.

The institutions have no right to demand from legal and natural persons any other remuneration for services provided except for the payment of a state fee or charge set forth in this Law.

A municipal council has the right to determine local fees and charges within the territory of the municipality only for the following:

  1. issuance of an authorization for excavation works in the territory intended for public use in the municipality, sealing it or its part off or imposing traffic restrictions in it;
  2. issuance of an authorisation for trading or providing services in public places determined by the municipal council;
  3. issuance of an authorisation for outdoor advertising within the territory of the municipality;
  4. issuance of an authorisation to organise commercial events in territories for public use belonging to the municipality or controlled by it by lawful possession;
  5. issuance of an authorisation for entry of mechanical means of transport to state-protected territories, protected areas established by municipalities, sites of natural landscapes declared by municipalities and established local protected zones;
  6. use of parking areas established by the municipal councils, with the exception of parking areas along state highways and on a 5-15 metre strip set aside at state agencies, institutions and offices;
  7. registration and possession of animals (dogs and cats) in multi-occupancy residences;
  8. collection of domestic waste from waste holders and waste management;
  9. issuance of an authorisation for installation of temporary mobile facilities in the municipal territory other than that along state highways, in private or leased plots of state land;
  10. issuance of authorisation to sell pyrotechnics;
  11. use of public infrastructure in the resorts and their territory.

As of 1 January 2015, maximum state fee or charge is 80,000 Euro.

The rates of state fees and charges are set taking into consideration the costs of the provision of the service, which include:

  1. remuneration for work relating to the provision of a service;
  2. production of the form of a document having a legal force;
  3. verification of conformity with the requirements set forth in legal acts.

Municipal council, by its decision, establishes local fees and charges, approves the local fees and charges regulations and determines reductions for payers of local fees and charges and determines the cases of refund for local fees and charges.

 
Deductions, Allowances, Credits, Exemptions

Law lists certain services that are exempted from state fees and charges. A municipal council has the right to reduce, at the expense of its budget, the rate of state fees or charges for individual payers or to allow an exemption in those cases when state fees and charges are credited to the budget of the municipality.

 
Rate(s) Structure

State fee rates charged for rendered services are provided in the decision of the Government of the Republic of Lithuania.

Rates charged for rendered local services are provided in the decision of respective municipality council.

The rates for State fees and charges are revised annually and adjusted according to substantive expenses of services provided. The municipal council may, by a special decision, index the rates of local fees and charges once a year, by applying the annual consumer price index.

 
Tax due date

State fees and charges are paid (according to tariffs valid on the day of payment) before the services are provided. Local fees and charges are paid in accordance with municipality council decision.

 
Tax collector

State fees and charges - institutions which render respective services and State Tax Inspectorate, local fees and charges -municipalities.

 
Special features

The procedure of payment of state fees and charges is determined by the Government, for local fees and charges - by the municipal council.

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214b + d29h + d59d

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 263.64 LTL 0.79
2011 225.19 LTL 0.72
2010 210.24 LTL 0.75
2009 193.92 LTL 0.72
2008 161.99 LTL 0.49
2007 102.65 LTL 0.35
2006 84.93 LTL 0.35
2005 77.46 LTL 0.37
2004 70.20 LTL 0.39
2003 82.50 LTL 0.49
2002 91.10 LTL 0.60
2001 86.10 LTL 0.61
2000 9.70 LTL 0.07
1999 7.60 LTL 0.06
1998 6.80 LTL 0.05
1997 5.40 LTL 0.05
1996 4.50 LTL 0.05

Comments