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Generic Tax Name Tax on real estate - Land
Tax name in the national language Žemės mokestis
Tax name in English Tax on land
Member State LT-Lithuania
Tax in force since 1992/06/25
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 land tax, No. I-2675, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1992/06/25.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The territory of the Republic of Lithuania.

 
Taxpayers

Owners of private land are liable to land taxation.

 
Tax object and basis of assessment

The object of land tax is private land, except forest land.

Tax base is the average market value of the land, which established for the period of 5 years by massive appraisal. The average market value of the land is calculated according to the procedure established by the Government of the Republic of Lithuania. According to the government regulation the value reduction coefficient of 0.35 applies to the land of agricultural nature.

 
Deductions, Allowances, Credits, Exemptions

Land owned by diplomatic and consular missions of foreign states,land of Bank of Lithuania and land of bankrupt companies are exempt from tax. The exemption also applies to land-owners, whose total land tax sum for all land owned does not exceed 2 EUR.

Land tax exemptions also are applied to:

  • commonly used roads;
  • commonly used garden plots;
  • land used for the purposes of nature protection (like national parks, nature reserves and etc.);
  • land of historical, archaeological natural, cultural ant etc. monuments and land of ethnographical homesteads;
  • land of riparian buffer strips;
  • land for farmer's farm establishment (first three years).

Land tax exemptions also are applied to disabled land-owners, old-age pensioners and minors, provided that at the beginning of the taxation period there are no persons capable of work in the families of said land owners, and provided that the size of the land plot owned by them does not exceed the tax exempt area of land established by municipal councils.

Municipal councils have the right to reduce the amount of land tax or grant exemption from the payment of land tax compensating sums from their respective budgets.

 
Rate(s) Structure

Starting from 1 January 2013 the annual tax rate set the municipal councils and it can vary from 0.01 up to 4 percent of the market value of the land.

 
Tax due date

Tax is calculated and tax declarations are filled in and issued by territorial State Tax Inspectorates by 1 November of each year and the term for payment of land tax is 15 November of the same year.

 
Tax collector

State Tax Inspectorate.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29aa + d59aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 58.20 LTL 0.17
2011 56.10 LTL 0.18
2010 52.28 LTL 0.19
2009 49.00 LTL 0.18
2008 47.90 LTL 0.15
2007 45.70 LTL 0.16
2006 39.90 LTL 0.17
2005 36.20 LTL 0.17
2004 31.20 LTL 0.17
2003 27.10 LTL 0.16
2002 25.40 LTL 0.17
2001 23.10 LTL 0.16
2000 20.80 LTL 0.16
1999 18.80 LTL 0.15
1998 15.00 LTL 0.12
1997 14.70 LTL 0.12
1996 11.50 LTL 0.12
1995 15.50 LTL 0.20

Comments