Property tax in Lithuania
See what Lithuania's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Lithuania, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase (approximate)
EUR · Rates as at 12 July 2026 · Estimates, not advice
Rental income is GPM taxed at a flat 15% for residents and non residents alike; the 20% rate that applies to income above roughly 120 average wages is NOT modelled. Property capital gains are taxed at 15%, but a sale is EXEMPT once the property has been held more than 10 years (which the projection does apply), and a home declared as the seller's residence for 2+ years is also exempt, which is NOT modelled.
How rental income is taxed in Lithuania
For a resident owner: Progressive rates from 15% to 32%, stacked on other income in this country. The top rate of 32% applies above €138,729. For an owner living abroad and renting this out: A flat 15% on net rent after costs.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are added to income and taxed at the marginal income rate. The gain is fully exempt once the property has been held 5 years.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
Freeholt estimates this at 0.8% of the price. That is an average rather than the published rule, which is not modelled here yet. Notary fees (about 0.45%, capped) plus registration fees come to roughly 0.8% all in, with no transfer tax and no foreign buyer surcharge; the projection charges that 0.8% flat and applies no cap, as an indicative average rather than a modelled schedule. No annual property tax is charged here, and from 2026 that omission is bigger than it was: under the pre 2026 nekilnojamojo turto mokestis only value above €150,000 was taxed, so most rental flats paid nothing, but the reform passed by the Seimas raises the main home threshold to €450,000 while introducing a €50,000 threshold for ADDITIONAL properties, taxed progressively at 0.1 to 1% above it. A typical Lithuanian investment flat is worth well over €50,000, so it now faces a real yearly bill that the figures here do not include. Ordinary residential property is open to foreign buyers; the county permit requirement applies to agricultural and forestry land.
Residents of Lithuania with property abroad
Lithuania exempts rent from property abroad where its tax treaty with the property's country says so. Among the countries Freeholt covers, that is United Kingdom, United States, Singapore, Israel, Canada, Greece, Bulgaria, Romania, Spain, France, Germany, Italy, Portugal, Japan, China, South Korea, India, Türkiye, Mexico, Ireland, Netherlands, Switzerland, Sweden, Norway, Denmark, Poland, Austria, Belgium, Croatia, Cyprus, Estonia, Finland, Latvia, Luxembourg, Malta, Slovakia and Slovenia. Rent from anywhere else is taxed in Lithuania, with a credit for tax paid where the property is. A gain on selling property abroad follows the same treaty split: exempt for property in those countries, and taxed in Lithuania with a credit for anything else. Special regimes for people who have just moved to a country are not included in Freeholt's figures.
How Freeholt models Lithuania
Every rate above is priced from Freeholt's own table for Lithuania and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Lithuania this covers the namo administravimo/priežiūros mokestis (building administration and maintenance fee) plus, from 2026, a real if still low property tax on an investment home above €50,000 of value. A genuine change from the pre 2026 system, under which most rental flats paid no property tax at all.
How borrowing works here
Lithuanian mortgages are almost universally Euribor linked: 98% of borrowers have the rate reset every 3, 6 or 12 months and no bank offers a fixed rate beyond 10 years. Lietuvos bankas caps loan to value at 85% for a first home but only 70% for a second or investment property, with DSTI capped at 40%.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ApproximateDuty on purchase
- Carried as one national average rather than the published scale, which differs by band and often by region.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Lithuania with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Lithuania property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Lithuania. Duty on purchase carries a simplification that the page names beside the figure. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Lithuania taxed if I live somewhere else?
- A flat 15% on net rent after costs. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Lithuania figures as at?
- The rate table for Lithuania was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Lithuania alongside everything else you own: see the year your portfolio starts paying you back.