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Land Tax Rates

For the 2025 tax period, the land tax rates approved by Šiauliai City Municipality Council decision No. T-268 of 18 June 2020 are in effect:

0.1% for agricultural and forestry land plots;

0.2% for residential areas; single-dwelling and two-dwelling residential building areas; multi-dwelling residential buildings and communal apartment areas; public-purpose areas; common use land; and plots designated for transport and utility network corridors;

0.4% areas designated for commercial use; recreational areas; areas for industrial and storage facilities; areas for engineering infrastructure; areas for waste storage, sorting, and disposal (landfills); and areas for transport and utility maintenance facilities serving land plots.

 0.4% – for other land uses not specified

4.0% – for unused and abandoned land plots

Land tax does not apply to a 7-are land plot for natural persons whose households, at the beginning of the tax period, have no able-bodied members and who have been assigned a disability level of 0–40 percent, or who have reached retirement age, or are minors.

For more information contact:

Ligita Balsienė, Senior Specialist Department of Economics tel. (+370 41) 383 434, email:

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