Taxes in Europe Database v2
Law on Gaming Tax, No IX-326 adopted in 17th May 2001, new revision from 1st January 2009.
Gaming Tax paid by legal persons who organizing national gaming is entered in the state budget. Gaming Tax paid by legal persons organizing small lotteries is entered in the local budget of the same municipality which gave license.
The territory of Republic of Lithuania.
Legal persons operating gaming as it is set in the Law on Gaming and in the Law on Lotteries.
Legal persons operating lotteries, bingo, totalisators and bets shall pay the tax to the budget after the end of each tax period before 15th day of first month of next tax period. Legal persons operating table games and gaming machines shall pay the tax for each gaming device per month not later than within five working days from the begining of that month.
State Tax Inspectorate.