Who is liable for land tax on the sale of land

Land tax is paid by persons deemed owners of the land on 30 June. If the land is sold in the first half of the year (before 30 June), then the land tax for the whole year is paid by the new owner to whom the land was sold. If the land is sold in the second half of the year (after 30 June), then the original owner must pay the land tax for the whole year.

For more detailed information, please see here (only in Lithuanian).