Planning for Lithuanian property tax in 2026 starts with three figures: the official taxable value, the share you own and the value of other property within the same progressive category. The purchase price alone is insufficient. This tool helps you check the arithmetic and prepare to compare it with the declaration issued by VMI, Lithuania's State Tax Inspectorate.
2026 property-tax calculator: check the scope first
The prefilled €140,000 example is illustrative. Replace it with your own taxable value. The tool covers a residential property outside the main-residence regime plus the combined value of your shares in other property within the same category under Article 6(6) of Lithuania's Property Tax Law. This is a calculation for one individual, rather than a household bill.
2026 non-main-residence property tax estimate
For one individual, a full year and unchanged ownership shares, taxable values, registered use and main-residence status. Include all property in the same progressive category. Main homes, land, commercial or officially neglected property, legal-entity use and special reliefs are outside this calculation.
The interactive estimate requires JavaScript. The band table and worked examples below also explain how to calculate it manually.
Check the scope, enter your values and calculate. The result will appear here.
- Combined value of your shares
- Annual scale estimate before reliefs
Planning estimate, not a VMI assessment. A total tax of no more than €5 is not payable under VMI rules; this threshold concerns the total tax, including any amounts outside this tool. Confirm the declaration, exemptions and rounding with VMI.
| Band | Value in band | Rate | Tax |
|---|
Calculation stays in this page. This tool does not send or store the amounts. No address, name or unique property number is needed.
How do the bands work, and why combine properties?
Under VMI's explanation of the 2026 scale, each higher rate applies only to the portion within that band. Do not apply it to the entire value or give each apartment a separate tax-free band.
| Portion of value | Rate | Tax for the full band |
|---|---|---|
| Up to €50,000 | 0% | €0 |
| Above €50,000 up to €200,000 | 0.2% | €300 |
| Above €200,000 up to €400,000 | 0.4% | €800 |
| Above €400,000 up to €600,000 | 0.6% | €1,200 |
| Above €600,000 up to €1 million | 0.8% | €3,200 |
| Above €1 million | 1% | Depends on the excess |
The formula: add each qualifying property's taxable value multiplied by your ownership share. Split this combined value across the bands, multiply each portion by its rate and add the tax amounts. The calculator displays cents for planning, before reliefs. Check declaration rounding and the amount payable with VMI.
One apartment, or two apartments worth €100,000 each
A sole owner holding one non-main-residence apartment with a €140,000 taxable value throughout the year, with no other qualifying property, gets a scale estimate of €180: (€140,000 − €50,000) × 0.2%. Two wholly owned properties worth €100,000 each give a combined €200,000 and €300 tax. Calculating €100 for each would incorrectly use the €50,000 band twice.
Half an apartment and other property
Half of a €140,000 property contributes €70,000 to your taxable value. Without other qualifying property, the scale estimate is €40. If your shares in other qualifying properties total another €70,000, the combined value returns to €140,000 and the estimate is €180. Enter the value of your shares in the “other property” field, rather than the full values of co-owned properties. These are illustrative full-year examples before reliefs.
What information should you gather?
- Taxable value. The Centre of Registers lookup accepts a property's unique number and links to a separate address-to-number search. Use the 2026 taxable value; an asking or transaction price does not replace it.
- Your ownership share. Check the documents. For a half share, enter the whole property's value in the first field and 50 in the share field. Entering half the value and 50% would count the share twice.
- All related property. VMI's category list extends beyond apartments: garden buildings, garages, recreational property and other specified uses can fall within the same scale. Ask VMI first if you cannot identify the correct category.
- Changes during the year. Record acquisition, disposal, share, use, value and residence-declaration changes with their dates. If anything changed, do not treat this full-year model as your actual declaration.
Main residences and declarations: when does the tool not apply?
VMI's main-residence definition concerns the owner's declared residence on the last day of the calendar month. The municipality sets a tax-free threshold of at least €450,000 and a rate of 0.1–1% on the excess. Check the main home and associated buildings separately. Occupation, the number of homes owned or one co-owner's declaration alone does not establish another owner's treatment.
In VMI's example of spouses owning a home jointly, the spouse who has declared residence there has main-home treatment for their share; the other spouse's share falls under the other scale. If you live abroad, check the declaration and ownership records too. Your only Lithuanian apartment does not automatically become your main residence.
The tool excludes part-year acquisitions or sales, moves, changes of registered use, disputed values, unfinished construction, property on an official neglected-property list, individual exemptions and municipal relief. Land tax and commercial-property categories need separate calculations. Where property is transferred for a legal entity's use, the taxpayer must first be established. Gather the relevant facts and ask VMI about these cases; this tool does not suggest simply dividing the annual figure by the months owned.
What should you do with the estimate?
VMI will provide individuals with their 2026 declaration by 1 March 2027. Compare its properties, shares, values and statuses. VMI says a total tax of no more than €5 is not payable. Consider the total tax, including any main-home or other-category amounts; a small result from this calculator alone does not settle that question.
If you are deciding whether to keep an empty apartment, add the estimate once to your annual second-home running-cost comparison. Add your actual bills and repair plan. This tax alone cannot tell you whether to sell. If you plan a sale, check income tax on property sales and a selling-cost budget separately.
Rules and source links checked on 21 October 2026 using VMI and Centre of Registers information. Examples were created to explain the formula; they are not client cases. The tool does not establish eligibility for relief or replace a VMI declaration.
Frequently asked questions
When is Lithuanian property tax for 2026 due?
VMI gives a payment deadline of 15 March 2027. It will provide individuals with their 2026 declaration by 1 March 2027. A total tax of no more than €5 is not payable.
Does each apartment have its own €50,000 threshold?
No. The progressive scale applies to one person's combined taxable value of property in the relevant category, excluding the main residence. Do not give each property a separate €50,000 threshold.
Is my only Lithuanian apartment automatically my main residence?
No. Registered use and the owner's declared residence on the last day of the calendar month matter. Owning only one Lithuanian apartment or living abroad does not establish its status by itself.
Does the calculator give my final VMI bill?
No. It estimates the progressive scale before individual reliefs for one person with an unchanged full-year situation. Main-home tax, land, other categories, legal-entity use and changes during the year are excluded.
Is annual property tax the same as income tax on a sale?
No. Annual property tax concerns ownership and taxable value. Income tax on a sale considers sale proceeds, acquisition costs and different exemptions. This calculator does not calculate sale income tax.