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LithuaniaEtar

Elektrėnai adopts new municipal tax-relief procedure

Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.

By Taxxa AI OyPublished 6 October 2026

Tax

Elektrėnai municipality has replaced its 2017 tax-relief rules with a new procedure for granting reliefs from the municipal budget.E TAR The new Elektrėnų savivaldybės mokesčių lengvatų teikimo tvarkos aprašas was approved by Council Decision No. VII.TS-140 of 30 September 2026E TAR, which repeals Decision No. V.TS-119 of 28 June 2017E TAR. Applications go to the municipal administration; reliefs are granted by council decision.

The council may grant, from its own budget, a reduction of or exemption from land tax and immovable-property taxE TAR; deferral of the inheritance-tax payment deadline (up to one year after the inheritance certificate is issued), a reduction, or an exemptionE TAR; and a reduction (up to 50 per cent) of or exemption from state-land lease rent for plots leased without auction to operate structures listed in Article 10(7)(1)–(2) of the Land Act or for renewable-energy projects under Article 10(7)(3)E TAR.

Individuals qualify for land and property-tax relief only for the current tax year, only if the council granted them no relief in the previous two calendar years, and only where per-family-member income was below the state-supported income level plus a listed criterionE TAR — minor age, old-age pension age or 0–40 per cent participation (100 per cent); single parent of two or large family (100 per cent); raising a disabled child (100 per cent); or grave circumstances such as serious illness, loss of the breadwinner or a destroyed home (100 per cent)E TAR. Where per-capita income over the last 3 months exceeded the state-supported income but stayed below the minimum-consumption-needs level (MVPD), a 50 per cent relief applies.E TAR Legal entities qualify only for the current tax year, including no state or municipal support in two years (100 per cent), recent establishment within 2 years (50 per cent), or disaster damage (100 per cent)E TAR. Inheritance-tax relief goes to individuals in hardship — family income per member below twice the state-supported incomeE TAR — with deferral where the family owns at most one dwelling of up to 60 sq m (plus 15 sq m per cohabitant) as its only residenceE TAR, and exemption where the family owns no immovable property and meets a point-6 criterionE TAR.

No relief goes to taxpayers in arrears, plots on the unused-or-abandoned land lists, leased-out land or property, insolvent or dormant taxpayers, property on the maximum-rate abandoned-building list, or defective applications.E TAR State-land lease relief needs a non-auction lease, no budget debts, a solvent lessee and clean lists.E TAR Roads are exempted 100 per centE TAR; fully renovated apartment buildings 100 per centE TAR, heating-only renovation 50 per centE TAR; other structures and renewables score up to 30 points on jobs, construction investment and municipal-infrastructure investmentE TAR — under 8 points nothingE TAR, 8–15 a 25 per cent cutE TAR, 16–23 a 50 per cent cutE TAR, 24–30 full exemptionE TAR. Terms run from indefinite (roads)E TAR to 5 years after renovationE TAR, 10 years for renewablesE TAR, 5 years otherwiseE TAR; changed circumstances must be reported within 30 days.

Applicants file a reasoned request with the evidence the procedure lists — by post, signed email or in person. One application per period, one relief per criterion, for the application year. A commission reviews requests; the council decision goes to the applicant and the State Tax Inspectorate and may be appealed to the Regional Administrative Court within one month of web publication. False-data reliefs are withdrawn.

Legal basis: Council Decision No. VII.TS-140 of 30 September 2026, adopted under Article 15(2)(14) of the Local Self-Government Act, Article 9(15) of the Land Act, Article 7(4) of the Immovable Property Tax Act, Articles 8(3) and 8(5) of the Land Tax Act, Articles 7(2)–(3) of the Inheritance Tax Act, and Government Resolutions No. 1798 of 2002 and No. 1387 of 2003.

If you hold property, land or state-land use in Elektrėnai, check the new Aprašas criteria and file the reasoned relief request with the municipal administration.

Sources

Dėl Elektrėnų savivaldybės mokesčių lengvatų teikimo tvarkos aprašo patvirtinimo