Goods and services that are exempt without credit include, but are not limited to, the following: Supply of goods/services related to health care. Social services supplied by non-profit entities. Education and training services. Cultural and sports services rendered by non-profit entities. Services provided by political parties, trade unions, and other non-profit membership based legal entities to their members, meeting certain requirements. Services provided by religious communities, other communities, and centres to their members, meeting certain requirements.
Please see the table below describing the main features of the land tax: Tax rate 0. 01% to 4%, defined by municipality. Taxable value The average market value determined in the map of values established according to the mass valuation. The mass valuation is performed not rarer than every five years. A possibility to apply the value determined during the individual valuation if it differs from the market value by more than 20% (principles are similar to RET). Declaration Template of a tax return is completed and sent by the tax authorities until 1 November.
The tax rate depends on the type and quantity of goods. Land tax Lithuanian and foreign entities are subject to land tax collected by the municipalities for the land they own in Lithuania. Roads for general use and forestland are exempt. The assessment and payment terms are set forth by the municipalities, which are also entitled to grant land tax incentives. The annual land tax rate ranges from 0. 01% to 4%, depending on local municipalities.
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State duties (stamp taxes) There are no stamp duties applied in Lithuania; however, minor fees for the services of state institutions, such as the issuance of documents having legal force and other deeds, may apply (e. notary fees apply on share purchase agreements [SPAs] meeting certain criteria). Payroll taxes Employers should withhold PIT at the rate of 20% from the employee’s salary. In case employment related income exceeds a certain threshold (EUR 81, 162 for 2021 or EUR 90, 246 for 2022) per calendar year, the employee is required to pay the higher 32% PIT rate on the part exceeding such threshold while filing the annual PIT return (i. e. to additionally transfer 12% on such income part after the calendar year ends). There are no additional payroll taxes applicable to an employer other than the employee’s and employer's SSC and the employer’s contributions to the Guarantee Fund and to the Long-term Employment Fund (see below).
eks ringe taxi når du er på ferie), så går dette av dine inkluderte minutter, dvs du betaler ikke noe ekstra. Kunder med begrenset inkluderte minutter betaler ordinær takst etter oppbrukte inkludert mengde. Er du utenfor Norge men innen EU/EØS og ringer til et nummer utenfor EU/EØS så takseres dette som om du var hjemme i Norge og ringte til utlandet. Se priser i fanen Til utlandet. Er du utenfor EU/EØS gjelder prisene i fanen I utlandet for det respektive land. Land som inngår i EU/EØS Belgia, Bulgaria, Danmark, Estland, Finland, Frankrike, Hellas, Irland, Island, Italia, Kroatia, Kypros, Latvia, Liechtenstein, Litauen, Luxembourg, Malta, Nederland, Polen, Portugal, Romania, Slovakia, Slovenia, Spania, Sverige, Tsjekkia, Tyskland, Ungarn og Østerrike. Andre destinasjoner med EU-priser: Fransk Guyana, Gibraltar, Guadeloupe, La Desirade, La Reunion, Les Saintes, Marie-Galante, Martinique, Mayotte, Saint Barthelemy, San Marino, Storbritannia og St.
Accommodation services (applicable until 31 December 2022). From 1 July 2021 until 31 December 2022: Catering services and take-away food provided by restaurants, cafeterias, and similar catering establishments, with the exception of alcoholic beverages and services or parts of services relating to alcoholic beverages. Attendance of all types of artistic and cultural institutions, artistic and cultural events, sports events, sports clubs, and attendance of other persons providing services similar to those provided by sports clubs (when VAT exemption is not applicable). Performance services provided by performers (actor, singer, musician, conductor, dancer, or other person who plays, sings, reads, recites, or otherwise performs literary, artistic, folklore, or circus numbers).
EU customs law, also known as the Union Customs Code, compiles the rules, arrangements, and procedures applicable to goods traded between the European Union and non-member countries. The Union Customs Code indicates an obligation on a person to pay the amount of the import or export duties that apply to specific goods under the EU provisions in force. The application of the EU customs law means that: trade between Lithuania and other EU countries is customs-free imports from non-EU countries are subject to EU customs tariffs, and numerous free trade agreements concluded between EU and non-EU countries apply to Lithuania. Excise taxes Excise duty is imposed on the following goods produced in or imported into Lithuania: ethyl alcohol and alcoholic drinks, including beer and wine; processed tobacco, including cigarettes, cigars, cigarillos, and smoking tobacco; unprocessed tobacco; heating tobacco products; electronic cigarettes liquid; energy-related products, including petrol, kerosene, gasoline, fuel oil, lubricating oils, natural gas, and their substitutes and additives; coal, coke, and lignite; and electricity.
Supply of goods exported outside of the European Union as well as supply of goods to VAT payers registered in another EU member state is subject to VAT at the rate of 0% (exempt with credit). There are other supplies of goods and services that are exempt with credit (e. g. goods and services for vessels and aircraft, transportation and linked services related to export or import of goods). In order to apply zero-rated VAT on goods carried out from Lithuania, VAT payers must hold supporting documents as evidence that these goods were actually exported from the European Union or carried out from Lithuania to another EU member state.
Data for World, Tuvalu, Austria, Timor-Leste, Luxembourg, Lithuania
Payments One annual payment due 15 November. Land lease tax State-owned land that is leased for Lithuanian and foreign companies is subject to land lease tax at a rate established by the municipalities. The minimum tax rate set by the government is 0. 1%, and the maximum rate is 4% of the value of the land. Real estate tax (RET) The RET rate ranges from 0. 5% to 3%. Tax is levied on the value of real estate owned by individuals and used for commercial purposes or owned by legal entities (with certain exemptions). Municipal councils establish a specific tax rate for real estate situated in their territories annually.
Social security contributions (SSC) SSC is composed of employee’s and employer’s parts (both payments are administered by employer). Rates are higher for annual income up to a certain threshold (EUR 81, 162 for 2021 or EUR 90, 246 for 2022). Employee’s income up to this threshold is subject to the standard rate of SSC for employers in the range from 1. 45% to 2. 71% and 19. 5% for employees. Income above this threshold is subject to lower employee’s SSC of 6.
NATO's military presence in the east of the Alliance