Kupiškis resets state-land lease tax administration

Lessees and users of state land in Kupiškis district face a new administration rulebook. Kupiškio rajono savivaldybės tarybos 2026 m. spalio 29 d. sprendimas Nr. TS-210E TAR approves fresh Valstybinės žemės nuomos mokesčio administravimo taisyklėsE TAR and repeals the 2018 rules (sprendimas Nr. TS-154)E TAR. The new rules govern calculation, payment, collection, refunds, relief and accounting of the state-land lease tax in the municipalityE TAR and apply to the 2026 and later tax periodsE TAR.

The rules reach both tenants holding a lease contract and users on another lawful basis: holders of plots granted by procedure or used under an administrator's decision without a signed contract, buyers of buildings standing on state land even absent a grant decision, and heirs who become users.E TAR The municipal administration unit responsible for the tax acts as administrator, and all records, calculations, declarations, reminders and accounting run through the municipal tax information system MASIS.

The calendar is fixed. Legal entities compute the tax themselvesE TAR and submit the declaration in two copies to the administrator by 15 October of the calendar yearE TAR, including through the Elektroniniai valdžios vartai portal; at their request they may receive a preliminary declaration to confirm. Individuals do not self-declareE TAR: the administrator computes the taxE TAR and delivers declarations with payment slips by 1 NovemberE TAR. Everyone pays by 15 November of the calendar year, or the next working day when that date is a holidayE TAR, into the administration's collection account under the published recipient details and contribution codes.

The rate stays within 0,1–4 procentai of land valueE TAR, set by the council. Plots leased outside an auction are valued from the land-value maps multiplied by the rate, revalued every three years from the contract date; plots used without a contract use the current year's 1 January maps. Auction leases pay the winning bid or the contract figure, buildings on state land follow lessor data or the registered built-up area, and a share of a building pays proportionally. Taxpayers must report changed details within 5 working daysE TAR, and corrections reach back no further than the current plus three prior tax periods at the rates and deadlines then in force.

Overpayments return within 30 calendar days of a refund request filed no later than the next period's declaration deadline, otherwise they carry forward; only overpayments arising within the current plus five prior calendar years qualify, and older ones lapse into the municipal budget. Late payment accrues council-set interest from the day after the deadline, capped at 180 days from the enforcement right, and any shortfall may be paid by third parties with the payer's details stated. Debts above 5 eurai draw a reminder two months after the deadline, a registered second reminder follows at 180 days, and the administration goes to court where arrears exceed 50 eurų for over six months or two consecutive periods go unpaid, subject to a five-year enforcement limitation. No declarations issue for the deceased, bankrupt or liquidated companies, or apartment residents; heirs step into the declaration and the balance.

Legal basis is Kupiškio rajono savivaldybės tarybos 2026 m. spalio 29 d. sprendimas Nr. TS-210 Dėl Valstybinės žemės nuomos mokesčio administravimo taisyklių patvirtinimo, adopted under Lietuvos Respublikos vietos savivaldos įstatymo 15 straipsnio 2 dalies 28 punktu and 16 straipsnio 1 dalimi, Lietuvos Respublikos žemės įstatymo 9 straipsniu and Government resolutions No. 1798 and No. 1387.