Property
Lithuania — Property: Property Taxes
From 2026 Lithuanian real estate tax applies to a primary residence above EUR 450,000 at 0.1%-1% and to second properties from EUR 50,000 on a progressive 0.2%-1.0% scale.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Lithuania individual: other taxesLast reviewed: 2026-10-26
Why this matters
Understanding property taxes is crucial for budgeting and financial planning for homeowners in Lithuania.
Key facts
- A primary residence is taxable above EUR 450,000 (one owner) or EUR 900,000 (two co-owners), at municipal rates of 0.1%-1%.
- Second and subsequent properties are taxable from EUR 50,000 at 0.2% (to EUR 200,000), 0.4%, 0.6%, 0.8% and 1.0% above EUR 1,000,000.
- Special municipal rates apply to abandoned property (1%-5%) and commercial property (0.5%-3%).
- An extra 0.2% supplementary tax applies to all real estate except main residences and other residential property owned by individuals.
- Inheritance tax is 5% up to EUR 150,000 and 10% above, with spouses, children, parents, grandparents and siblings exempt; there is no gift tax.