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Generic Tax Name Tax on pollution
Tax name in the national language Mokestis už aplinkos teršimą
Tax name in English Tax on pollution
Member State LT-Lithuania
Tax in force since 1991/04/02
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 taxes on pollution No. I-1188, adopted by Supreme Council (Reconstituent Seimas) in 1991/04/02, elapsed from 1999/12/31, new edition on Law on pollution established in 1999/05/13 adopted by Parliament of Republic of the Lithuania, new wording came into force in 2003/01/01. Recent revision of Law on Pollution Tax came into force in 2012/01/01.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The pollution tax, except for that paid for polluting the environment with goods or packaging waste, is allocated in the following way:

  • 1.30 per cent - to the state budged. These funds are used for a purpose of financing environmental investment projects provided for in the programme of Lithuanian Environmental Investment Fund.
  • 2.70 per cent - to the municipal budget of the municipality in the territory of which the object of pollution is located and pollutants discharged. These funds are used for a purpose of financing measures provided for in the special municipal Environment Protection Support Programme.

The tax for polluting the environment with goods or packaging waste is paid to the state budget. These funds are used for implementing the goals of the Programme on management of goods or packaging waste established in the Law on Waste Management.

The pollution tax with an increased rate, when it is applicable for a concealed amount of pollutants, taxable goods or taxable packaging, and also for the amount of pollutants exceeding the standard, is paid or recovered from the offender to the state budget. These funds are used for implementing the objectives set in the Law on Environment Protection Support Programme.

 
Geographical Scope

All the territory of Republic of Lithuania.

 
Taxpayers

The pollution tax for polluting the environment from stationary sources of pollution is paid by natural and legal persons polluting the environment who are obliged to have a permit for usage of natural resources with determined rates (levels) of the emission of pollutants into the water, atmosphere and ground and deeper layers of the soil issued in accordance with the procedure laid down by the Government or institutions authorized by it.

The pollution tax for polluting the environment from mobile sources of pollution is paid by natural and legal persons polluting the environment from mobile sources of pollution used for economic and commercial activities.

The pollution tax for polluting the environment with goods and/or packaging waste is paid by manufacturers and importers of goods.

 
Tax object and basis of assessment

The tax is imposed on:

  1. pollutants discharged into the environment;
  2. specified goods (tyres, accumulators used in transport vehicles and others);
  3. specified filled packaging (glass, plastic, metal, paper and other packaging).

The pollution tax for emitting pollutants from stationary sources of pollution is paid according to the actual amount of pollutants discharged into the atmosphere, water bodies and soil during the reporting period.

The tax for emitting pollutants from mobile sources of pollution (except for aircrafts) is paid according to the amount of fuel used during the reporting period, and for pollutants emitted from aircrafts - according to the number of taking-off and landing cycles.

The pollution tax for polluting the environment with goods and/or packaging waste is paid according to the amount of taxable goods and/or filled taxable packaging actually placed on the internal market of the Republic of Lithuania during the reporting period.

 
Deductions, Allowances, Credits, Exemptions

Natural and legal persons implementing environmental measures, aimed at reducing emission of pollutants into the atmosphere from stationary sources of pollution by at least 5 per cent are exempted from taxes for those, except for the cases when the funds from the state budget are used for the implementation of the measure, also in the case when measures are installed for bio-fuel use. The tax exemption is valid for a time period not exceeding 3 years from the beginning of the implementation of the measure.

The persons exempted from the pollution tax for pollution from mobile sources of pollution:

  1. natural and legal persons polluting from transport vehicles with installed and operating exhaust gas neutralisation systems;
  2. natural and legal persons polluting from transport vehicles used for agricultural activities, if their income gained from such activity account for more than 50 per cent of their total income;
  3. natural persons engaged in individual activities as defined in the Law on Personal Income Tax and using personal transport vehicles when pursuing these activities;
  4. natural or legal persons polluting from transport vehicles using bio-fuel of established standards upon submitting the documents certifying the consumption of bio-fuel.

Legal or natural persons export from the territory of the Republic of Lithuania the goods subject to taxation and/or goods packed into taxable packaging are exempted from the pollution tax for polluting the environment with goods or packaging waste in the amount of taxable goods or packaging equal to the amount that was exported from the territory of the Republic of Lithuania during the tax period.

Manufacturers and importers are fully exempted from the pollution tax for polluting the environment with goods and/or packaging waste paying, if they fulfill tasks set for recovery or recycling of goods and packaging waste. Other wise manufacturers and importers pay tax proportionally the fulfilled task set for recovery or recycling of goods and packaging waste.

If manufacturers and importers are fully exempted from the pollution tax for polluting environment with packaging waste paying, if the amount of filled taxable packaging actually placed on the internal market of the Republic of Lithuania during the reporting period don't exceed 0.5 tonne.

 
Rate(s) Structure

The tax rates for polluting the environment from stationary sources of pollution is set for one tonne of pollutants discharged into the environment.

The tax rates for pollutants discharged into the environment:

I. Pollutants discharged into the atmosphere

Pollutants

Tax rates, eur/t

SO2

104

NOx

196

Vanadium pentoxide

3,855

Solid particles (organic and inorganic)(* )

61

Groups of pollutants

 

I

406

II

191

III

24

IV

4

II. Pollutants discharged into the waters, ground and deeper layers of the soil

Pollutants

Tax rates, eur/t

BDS7

256

Total nitrogen

201

Total phosphorus

1,007

Suspended materials

103

Sulphates

0.58

Chlorides

2.80

Groups of pollutants

 

I

2,920,479

II

266,088

III

43,385

IV

9,831

V

963

The tax rates for polluting the environment from mobile sources of pollution calculated per one ton of consumed fuel and, in case of aircrafts, per one take-off and landing cycle. These tax rates shall be adjusted (increased or reduced) taking into consideration the technical specifications of a source of pollution by applying coefficients set by the Government or institutions authorised by it:

Pollution tax rates for pollution from mobile sources of pollution:

Transport vehicles

Type of fuel or cycle

Tax rates, eur/t (cycle)

1. Motor vehicles with Internal combustion engines

petrol

7

diesel

8

liquefied petroleum gas

7

compressed natural gas

6

2. Vessels

petrol

11

 

diesel

12

 

fuel oil with sulphur content 0.5%

2.80

 

fuel oil with sulphur content from 0.5% to 1.5%

5

 

fuel oil with sulphur content from 1.5% to 2.5%

7

3. Rail transport

diesel

9

4. Take-off/landing cycle of aircrafts

for one cycle

1.70

 The tax rates for polluting the environment with goods and/or packaging waste:

 Goods

Rate, Eur/tone

1.  Tyres weighing over 3 kg:

 

  1.1. new

86

  1.2. retreated

86

  1.3. used

104

2.  Accumulators

144

3. Voltaic cells

2,896

4. Oil or petrol filters for internal combustion engines

463

5. Intake air filters for internal combustion engines

463

6. Hydraulic shock-absorbers for motor vehicles

347

 

Types of packaging

Rates, Eur/tone

1. Glass packaging

57

2. Plastic packaging

521

3. Composite packaging

579

4. Metal packaging

753

5. Paper and carton packaging

28

6. Other packaging

57

7. PET packaging

579

The rates of the pollution tax are indexed in accordance with the procedure laid down by the Government or institutions authorised by it by applying the consumer price index.

The pollution tax with an increased tax rate is applied in case of exceeding the set amount of emission of pollutants from stationary sources or for concealing the amount of pollutants and/or taxable goods or taxable packaging.

 
Tax due date

The tax period of the pollution tax is calendar year.

The pollution tax is paid within 60 days from the end of the tax period.

 
Tax collector

State Tax Inspectorate.

 
Special features

State Tax Inspectorate under Ministry of Finance and Ministry of the Environment of the Republic of Lithuania administers tax on pollution.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 58.11 LTL 0.17
2011 56.32 LTL 0.18
2010 25.43 LTL 0.09
2009 62.54 LTL 0.23
2008 71.84 LTL 0.22
2007 63.30 LTL 0.22
2006 58.10 LTL 0.24
2005 59.40 LTL 0.28
2004 56.30 LTL 0.31
2003 11.40 LTL 0.07
2002 3.90 LTL 0.03
2001 3.60 LTL 0.03
2000 2.00 LTL 0.01
1999 21.60 LTL 0.17
1998 20.20 LTL 0.15
1997 21.40 LTL 0.18
1996 17.40 LTL 0.18
1995 10.00 LTL 0.13

Comments