🇱🇹 Lithuania

Property Taxes and Buying Costs in Lithuania

Budget 1–3% on top of the price for a resale apartment. On a 60 m² apartment in Vilnius (about €162,000) that is roughly €1,620–€4,860.

Costs when you buy

Transfer tax
None
Notary fee
Regulated tariff, typically well under 1% of price
Registry fee
Small fixed fee
VAT on new builds
21%, usually included in the price

Costs while you own

Real estate tax (reformed from 2026)
Main home exempt up to €450,000; other residential property taxed from €50,000 at 0.2–1% progressive

Tax on rental income

Rental income is taxed at a flat 15% personal income tax rate.

Frequently Asked Questions

What taxes do you pay when buying property in Lithuania?↓
Transfer tax: None. Notary fee: Regulated tariff, typically well under 1% of price. Registry fee: Small fixed fee. VAT on new builds: 21%, usually included in the price.
What are total closing costs in Lithuania?↓
Typically 1–3% of the purchase price for a resale apartment.
How is rental income taxed in Lithuania for non-residents?↓
Rental income is taxed at a flat 15% personal income tax rate.
Buying property in Lithuania: step-by-step guide →
Property prices in Lithuania →Apartments for sale in Lithuania →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: LRT: Lithuanian parliament approves real estate taxes, Grant Thornton Lithuania: 2026 tax reform overview.