Who is liable for immovable property tax on property let out

For persons holding immovable property in Lithuania, the purpose of the property is taken into account in determining liability for immovable property tax.

Commercial immovable property (buildings or premises used for administrative, catering, service, trade, accommodation, recreational, medical, cultural, scientific and sporting purposes) is subject to immovable property tax regardless of the taxable value of the property.

For types of property subject to immovable property tax, please see here (only in Lithuanian).

The total value of residential buildings, gardens, garages, farms and auxiliary farm buildings, greenhouses, science, religious worship, recreational structures/premises, fishery structures and engineering structures not exceeding EUR 150,000 for the year 2020 and subsequent years (not exceeding EUR 220,000 for the year 2019) is exempt from immovable property tax. If the total tax value of such structures (premises) exceeds the above amount, then the amount in excess is subject to immovable property tax.

The total taxable value not exceeding EUR 200,000 for the year 2020 and subsequent years (not exceeding EUR 286,000 for the year 2019) of residential buildings, gardens, garages, farms and auxiliary farm buildings, greenhouses, science, religious worship, recreational structures/premises, fishery structures and engineering structures owned or otherwise acquired by persons raising three or more children (including adopted children) under 18 years of age, or by persons raising children with disabilities (including adopted children) under 18 years of age, as well as older children with disabilities (including adopted children) who are identified as in special need of permanent care, is exempt from immovable property tax. If the total taxable value of such structures (premises) exceeds the above amount, then the amount in excess is subject to immovable property tax.

For available immovable property tax reliefs, please see here (only in Lithuanian). 

If commercial immovable property or residential buildings, gardens, garages, farms and auxiliary farm buildings, greenhouses, science, religious worship, recreational structures/premises, fishery structures and engineering structures and parts thereof, held under rights of ownership, are let out for an indefinite period or for a period of more than one month to a company, then the respective company must pay immovable property tax on the property during the period of the rental.

However, if commercial immovable property, residential buildings, gardens and other immovable property is let out to another resident, then the original property owner is liable for immovable property tax on the respective property.