LithuaniaVMI
Landowners must pay 2026 land tax by 16 November
VMI: landowners — individuals, companies, fund managers — pay 2026 žemės mokestis by 16 November via Mano VMI, bank transfer code 3011, or payment-collection providers.
By Taxxa AI OyPublished 31 October 2026
Industry: Across industries
Landowners have a fixed date and three routes for this year's land tax.
VMI The payers are žemės savininkai: individuals, legal entities and collective investment fund management companies.VMI The 2026 žemės mokestis must be paid by 2026 m. lapkričio 16 d.VMI, and late payment draws interest on top of the taxVMI.
The first route runs through Mano VMI. The payer logs in, opens the Mokesčiai ir baudos section, selects the land tax and presses Mokėti šią įmoką, then chooses the payment method and confirms with Apmokėti. The same section generates and prints a payment order, and illustrated instructions walk through each click.
The second route is a plain bank transfer. The payer sends the amount through their own bank using žemės mokesčio įmokos kodas 3011.VMI One formality matters here: anyone paying the tax for another person through electronic banking must build an extended payment order stating the landowner's details — vardas, pavardė, asmens kodasVMI — so the payment lands on the right account.
The third route runs through payment-collection providers. Printed land-tax declarations are accepted at post offices, Lietuvos spauda kiosks, Perlo terminals, MAXIMA LT cash desks and other contribution-collection service providers.
The interest rule is the sting in the tail: miss the 16 November date and delspinigiai accrue alongside the principalVMI. The rates themselves are not on the page; it links out to the published tariff table, so check the current tariff when clearing arrears. A company holding land, a fund manager with property in the portfolio and a private plot owner all face the same cut-off, and payers unsure of their figure are pointed to the lookup for their own land tax, current for 2026 as well.
These are the Valstybinė mokesčių inspekcija payment terms for the 2026 žemės mokestisVMI: owners — individuals, legal entities and fund management companies — pay by 2026 m. lapkričio 16 d., using code 3011 for bank transfers and an extended order naming the owner for third-party payments.
Pay 2026 žemės mokestis by 16 November 2026 — via Mano VMI, bank transfer with code 3011, or a collection point — and use an extended payment order naming the owner when paying for someone else.