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;...

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russe

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LEX-FAOC098695

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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.

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