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Law No. X-233 on immovable property tax.

Country/Territory
Lithuania
Document type
Legislation
Date
2005 (2008)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Ownership
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Entry into force notes
This Law enters into force on 1 January 2006.
Abstract

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.

Full text
Russian
Website
www3.lrs.lt