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Biblioteca Law on Land Tax (No. I-714).

Law on Land Tax (No. I-714).

Law on Land Tax (No. I-714).

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LEX-FAOC026417
Pages
1
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Land shall be divided according to its use into land used for agricultural purposes and non-agricultural land. Land owners and land users (natural and legal persons) using land on the territory of the Republic of Lithuania, which has been allotted to them by State bodies or which they possess by right of ownership, shall be liable to land taxation. Taxes shall be imposed on land used for agricultural purposes as follows: for agricultural land at the basic tax rate as prescribed by Schedule 1; for agricultural land in zones 1 and 2 of the karst region at a rate 2 times lower than the basic rate prescribed by Schedule 1; for agricultural land in zones 3 and 4 of the karst region at the minimum tax rate; for forest land at a tax rate 5 times lower than the basic rate prescribed by Schedule 1; for all other taxable land at a tax rate 10 times lower than the basic rate prescribed by Schedule 1. No tax shall be imposed on precipices, karst formations, sandy land, and land under natural water bodies and on reserve land, State Forest Fund land, land allocated for environmental purposes (art. 6). Natural and legal persons who are using land without a permit shall be held liable by the State Tax Inspectorate for three times the maximum tax rate for the given area. Payment of the aforesaid tax shall not legalise the unsanctioned use of land (art. 14). (14 articles completed by 2 Schedules)

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