Lithuania Real Estate Property Tax Calculator
Calculate progressive residential property tax thresholds (€150,000 allowance, 0.5% to 2.0% tiers) and commercial municipal property taxes under NTMĮ in Euros.
🏛️ Nekilnojamojo turto duomenys (Property Data)
📊 NT mokesčio apskaičiavimas (Tax Assessment)
| Vertės rėžis / Tarifas | Apmokestinama suma | Mokėtina suma (€) |
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Dažniausiai užduodami klausimai (Statutory FAQs)
What is the statutory non-taxable threshold for residential real estate in Lithuania?
Under the Law on Real Estate Tax (Nekilnojamojo turto mokesčio įstatymas - NTMĮ), primary residential real estate owned by individuals has a statutory non-taxable threshold of €150,000 (increased to €200,000 for families raising 3 or more children or a disabled child).
What progressive tax rates apply to residential property values exceeding the threshold?
For residential real estate exceeding the tax-free allowance: the tranche between €150,000 and €300,000 is taxed at 0.5%; the tranche between €300,000 and €500,000 is taxed at 1.0%; and any value exceeding €500,000 is taxed at 2.0%.
How is commercial property taxed in Lithuania?
Commercial, industrial, and business-purpose real estate is subject to an annual tax rate between 0.5% and 3.0% of the property assessed mass-evaluation value (masinis vertinimas), with individual municipalities (such as Vilnius, Kaunas, and Klaipėda) setting the specific municipal rate annually.
Who establishes the taxable value of real estate in Lithuania?
Taxable values are determined by the State Enterprise Centre of Registers (VĮ Registrų centras) using mass valuation appraisals updated periodically every 5 years.
When is the annual real estate tax due in Lithuania?
Real estate tax for individuals on luxury residential property is declared on form KIT715 and must be paid by December 15 of the current tax year.
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).