Lithuania Wealth & Property Tax
Detailed wealth & property tax rates and rules for Lithuania in 2026.
Wealth Tax
Lithuania does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Lithuania levies inheritance tax at 5% for close relatives (children, parents, spouse, siblings, grandchildren) on amounts exceeding €3,000, and 10% for other heirs. Spouses are exempt. Estates below €3,000 are tax-free for all heirs.
Top Rate
10%
Property Tax
Lithuania levies annual real estate tax at 0.5-2% of the property's market value. Residential property owned by individuals valued above €150,000 is taxed at 0.5-2% (municipal decision) on the excess. Land tax ranges from 0.01-4% of land value. Property transfers are not subject to a separate transfer tax.
How Lithuania Wealth Tax compares
Lithuania does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
