Law on Land Tax (No. I-2675). País/Territorio Lituania Tipo de documento Legislación Fecha 1992 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Tenencia de tierras Tasa/impuesto Patrimonio cultural Área geográphica Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional Resumen This Act makes provision for the taxation of ownership of private land. The annual rate of land tax shall be one and a half percent of the "cost" (not defined) of the land. In the case of forest land the value of trees shall not be included. Tax reliefs for land in protective forest belts and in natural monuments, as well as for land used for purposes of nature protection, shall be established by the Government of the Republic of Lithuania in coordination with the Department of Environmental Protection. Texto completo Inglés Página web www.tm.lt