LithuaniaVMI
Private landowners must pay 2026 land tax by 16 November
VMI has issued 2026 assessments in EDS; shoreline-strip re-measurement may raise bills for some plots while the same 2023-2027 values apply.
By Taxxa AI OyPublished 23 October 2026
Industry: Across industries
Owners of private land in Lithuania must pay land tax (žemės mokestis) for 2026 by 16 November.VMI The Valstybinė mokesčių inspekcija has prepared the assessments and made them available in the Elektroninio deklaravimo sistema (EDS)
VMI; payers registered for electronic services receive notice by email, while owners who do not use electronic services receive paper declarations by classic post.
In total, owners are to pay 65.4 million euros for 2026VMI: around 817,000 residents are to pay 53.7 million euros and more than 19,000 companies 11.7 million euros. For comparison, about 61 million euros was assessed for 2025 across 807,000 owners. Around 130,000 owners who do not use electronic services will receive paper declarations expected to reach them by 3 November, sent to correct structural addresses showing locality, street, house number and postcode; an address can be checked at the seniūnija or via the Elektroniniai valdžios vartai.
Most owners face no change in the calculation basis. The same taxable values set for the 2023–2027 tax periods apply, and the rates and reliefs are those approved by each municipal council, published on the VMI site. Land tax is computed from average market values determined by mass valuation, and its amount also depends on the municipal tariff and any relief.
One group should check its assessment line by line. VĮ Registrų centras has re-registered the coastal protection strips of surface water bodies in every land plot according to their actually determined areasVMI. For plots where identical strip and zone areas had been registered since 2020, the taxable area for 2026 has therefore changed
VMI and the computed tax may be higher
VMI. An owner of a parcel abutting a water body whose bill rose should check the assessment against the re-registered data before paying.
Payment is made with land-tax contribution code 3011 through Mano VMI, EDS or bank transfer. It can also be paid at post offices, MAXIMA LT tills, Perlas terminals, press kiosks and other collection points. Where another person pays on the owner's behalf, the payment must state the landowner's first name, surname, personal code and code 3011. The payable amount can also be obtained by telephone on +370 5 260 5060, and logged-in Mano VMI users can receive the amount, deadlines and contribution code by automated message; anyone wishing to visit a VMI service unit must register in advance.
Legal basis: Lietuvos Respublikos žemės mokesčio įstatymas, under which private landowners are the payers; taxable (market) values for the 2023–2027 periods and the žemės mokesčio tarifai bei lengvatos approved by savivaldybių tarybos.
Pay the 2026 land tax by 16 November using code 3011, and check your assessment first if your plot abuts a water body.