Kėdainiai moves supporter tax-relief deadline to 1 November

Supporters who partly finance cultural and sports activities in Kėdainiai district municipality have one extra month to claim this year's municipal tax relief. The application deadline moves from 1 October to 1 November of the current yearE TAR, under the 25 September 2026 amendment (No. TS-194) to the relief procedure approved by decision No. TS-353 of 19 December 2025.

The extension matters because the relief is claimed for taxes assessed and declared in the current year: the state land lease fee and the land tax for the current year, and the real estate tax for the previous year. A supporter who misses the cut-off loses the chance to set relief against those liabilities for that year, so advisers should diary 1 November rather than the 1 October date still printed in the unamended procedure.

Nothing else in the procedure changes. Relief remains an exemption granted by a decision of the Kėdainiai district municipal council, capped at 50 per cent of the support actually given. It is available only to a Paramos teikėjas — a legal or natural person carrying on economic activity who voluntarily and gratuitously gives support to eligible recipients for public-benefit purposes — and only where a signed Paramos sutartis (support agreement) with the recipient is in place.

Two cash conditions still gate every claim. At least 5,000 Eur of monetary support must have been actually transferred in the current year by the day the application is filed, and the application must state the relief amounts sought for each of the three taxes, the support actually given under the signed agreement, the applicant's principal economic activity code and a contact email. Copies of the signed agreement, payment documents proving the support given, and a completed "Vienos įmonės" de minimis declaration accompany the filing to the municipal administration.

The bars to relief are unchanged. No relief is granted where the supporter owes levies or taxes to the municipal budget (unless payment is lawfully deferred), where its real estate stood on the municipal neglected-or-unmaintained buildings list for the tax years claimed, or where its land plots stood on the municipal unused-or-abandoned land lists. Relief is available only to a supporter meeting the single-undertaking de minimis requirements under Commission Regulation (EU) No 2023/2831.

Late or incomplete filings keep the existing cure route: the Budget and Finance Division examines the file, tells the applicant what is missing, and gives 20 working days to remedy; an unremedied application is rejected. Qualifying files go to the council's Tax Relief Review Commission for an opinion, on which the division drafts the grant-or-refusal decision for the council. Council decisions are sent to the applicants, and where land or real estate tax relief was granted, onward to the State Tax Inspectorate; data on relief granted is reported to the State aid and de minimis aid register.

Legal basis: Kėdainių rajono savivaldybės tarybos 2026 m. rugsėjo 25 d. sprendimas Nr. TS-194, amending point 9 of the Mokesčių lengvatų teikimo asmenims, remiantiems Kėdainių rajono savivaldybės kultūros ir sporto veiklas, tvarkos aprašas (approved by decision No. TS-353 of 19 December 2025).