For the 2025 tax period, the rates approved by Šiauliai City Municipality Council Decision No. T-150 of 2 May 2024 apply to state-owned land leased without auction and to the use of state-owned land plots.
https://www.e-tar.lt/portal/lt/legalAct/55dd8e30086f11efbcbfb318996800a8
- Annual rates for state-owned land leased not by auction:
1.1. 4.0% of the land value specified in state land lease contracts concluded before 31 December 2008;
1.2. 0.80% of the land value, calculated according to land value maps applied as of 1 January of the current year – for state-owned land under agreements concluded after 1 January 2009, and for individuals whose leased land value under agreements concluded by 31 December 2008 is recalculated by the lessor in accordance with the procedure established by the Government of the Republic of Lithuania.
- Annual lease tax rates for users of state-owned land (individuals who have not concluded state-owned land plot lease agreements):
2.1. 1.0% of land value, calculated according to land value maps applicable on 1 January of the current year, for:
- Owners of private residential properties using state-owned land;
- Garage construction and operation associations using state-owned land;
- Owners of garage-purpose buildings using state-owned land.
2.2. 0.5% of the land value, calculated according to land value maps applicable on 1 January of the current year, for:
- Tenants and beneficiaries of immovable property belonging to Šiauliai City Municipality, to whom Šiauliai City Municipality property (structures, premises) has been leased or transferred on a loan basis free of charge;
- Individuals to whom state-owned land has been granted under lending agreements, or who are exempt from land lease tax, but allow third parties to use the property or part thereof;
- Individuals, who have received permission to construct temporary non-complex trade, service and/or catering purpose structures (kiosks, pavilions, outdoor café service structures) and use the state-owned land they occupy, or install equipment on state-owned land where land plots have not been formed;
- Individuals who have received permission to temporarily use state-owned land during construction (to store building materials, soil, sapropel, other construction materials, structures, equipment, and vehicles, as well as materials needed to erect fences at the construction site).
2.3. 0.1% of land value, calculated according to land value maps applicable on 1 January of the current year for gardeners’ associations using state-owned land (excluding common use land);
2.4. 4.0% of land value, calculated according to land value maps applicable 1 January of the current year, for other natural persons and legal entities not specified in points 2.1–2.3;
2.5. 4.0% of land value – for state land plots included in the List of Unused State-leased Land Plots, approved by order of the mayor of Šiauliai City Municipality. The rate applies from the month following the date of the mayor’s order by which the relevant land plot is included in the List of Unused State-leased Land Plots
For more information contact:
On state land lease tax administration issues – Senior Specialists, Department of Land Management: On state land lease tax calculation issues: Asta Šukienė, tel. (+370 41) 596 267, email: ,
On state land lease accounting (payment) issues: Dalia Vadeikienė, tel. (+370 41) 596 265, email: .
On state land lease tax rates issues: Senior Specialist Department of Economics Ligita Balsienė, tel. no. (+370 41) 383 434, email: