Law No. X-233 on immovable property tax. Pays/Territoire Lituanie Type du document Législation Date 2005 (2008) Source FAO, FAOLEX Sujet Terre et sols Mot clé Taxe/impôt Propriété Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Entry into force notes This Law enters into force on 1 January 2006. Résumé 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. Texte intégral Russe Site web www3.lrs.lt