Law No. X-233 on immovable property tax.

ЗАКОН ЛИТОВСКОЙ РЕСПУБЛИКИ от 7 июня 2005 г. № Х-233 Вильнюс О НАЛОГЕ НА НЕДВИЖИМОЕ ИМУЩЕСТВО (С изменениями и дополнениями, внесенными Законом от 30 марта 2006 г. № X-532, Законом от 25 мая 2006 г. № X-618, Законом от 24 октября 2006 г. № X-878;...

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC098695

Resource information

Resource Language

Russian

ISBN / Resource ID

LEX-FAOC098695

Pages

License of the resource

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Law establishes the modalities of application of immovable property tax. Objects of taxation for natural and legal persons shall be immovable property located on the national territory except for subsidiary small-holding, agricultural constructions, educational entities, fishing and engineering constructions (if they are not used for economic activity). Taxation period shall be one calendar year. Tax tariff shall be from 0.3 to 1 percent of tax value of immovable property.

Legislation