When to pay land tax

Land tax payers are private landowners, including companies/organizations, which own land under private ownership rights. The tax base is the taxable value of the land, which is either the average market value of the land, calculated in accordance with the land value maps determined by mass appraisal, or the value of the land as determined by individual land appraisal. For more detailed information, please see here (only in Lithuanian).

Land tax rates range between 0.01% and 4% of the taxable value of the land. Land tax rates are set by each municipal council individually. For more detailed information, please see here (only in Lithuanian).
Land tax is calculated by the State Tax Inspectorate, and the taxpayers are then given their completed land tax returns by 1 November of the current tax period, with payment due by 15 November of the current tax period.
Municipal councils, at the expense of their budgets, have the right to reduce land tax, or to exempt taxpayers from paying land tax altogether (these tax reliefs are applied in accordance with the procedures laid down in the respective municipal council acts). For more information on when land tax reliefs apply, please see here (only in Lithuanian).