LithuaniaEtar
Kėdainiai fixes state-land lease rates at 0.8% and 1.5%
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
By Taxxa AI OyPublished 28 September 2026
Lessees and users of state land in Kėdainiai district municipality face two newly fixed tariff lines. The district council's decision No. TS-210 of 25 September 2026 amends the 2021 rates-and-reliefs decision No. TS-187
E TAR: land in recreational territories (rekreacinių teritorijų žemė) is charged at 0.8 per cent of average market valueE TAR, and all other land not listed in subpoints 1.1–1.3 of the decision is charged at 1.5 per cent of average market valueE TAR.
The amendment also replaces the individual relief clause in fullE TAR. Relief goes to natural persons in households where, at the start of the tax period, there are no able-bodied persons — school pupils and higher-education students in full-time or extended study forms do not count as able-bodiedE TAR — and who either have a 0–40 per cent dalyvumo (participation) level, have reached old-age pension age, or are minors. The plot must be used or leased other than by auctionE TAR, and its area may not exceed 0.15 ha in a city or 3.1 ha in the countrysideE TAR; the relief applies in one locality only.
The caps interact with land-tax relief. Each exempt plot size is reduced, in every case the relief is applied, by the area for which the person already receives land-tax reliefE TAR, and where a plot exceeds the cap, state land-lease tax is paid only on the exceeding partE TAR. Timing follows the half-year rule: a lessee or user who acquires the right to the lease-tax relief in the first half of the year is relieved for the whole of that yearE TAR, and one who acquires it in the second half from the next calendar yearE TAR; conversely, loss of the right in the first half ends the reliefE TAR, while loss of the right in the second half keeps the relief for the whole of that yearE TAR.
Legal basis: Kėdainių rajono savivaldybės tarybos 2026 m. rugsėjo 25 d. sprendimas Nr. TS-210E TAR, amending decision No. TS-187 of 16 July 2021 „Dėl valstybinės žemės nuomos mokesčio tarifų ir lengvatų nustatymo“.
Lessees and users of state land in Kėdainiai district should check which of the two new tariff lines their plots fall under and, for individuals, whether the rewritten relief caps and half-year timing rules change their position for the current year.