Real estate tax
From 1 January 2026 a new model applies. The main home (declared residence) is tax-free up to 450,000 EUR of taxable value — the excess is taxed at the municipal 0.1–1% rate. Other property is taxed progressively: up to 50,000 EUR — 0%, 50–200k — 0.2%, 200–400k — 0.4%, 400–600k — 0.6%, 600k–1m — 0.8%, above 1m — 1%. Residents need not file anything — VMI calculates the tax automatically from the Registrų centras values.
Who this applies to
Step by step
Check the taxable value
Enter the property's unique number in the Registrų centras calculator to see the value effective from 2026.
Await the VMI notice
For 2026 VMI will calculate the tax by 1 March 2027 and post the notice in Mano VMI — no self-filed return is needed.
Pay by the deadline
For residents the 2026 tax is due by 15 March 2027. Late payment accrues interest.
Common mistakes
Frequently asked questions
Will I pay tax on my only flat?
If your residence is declared there and the value is under 450,000 EUR — no. Most single-home owners pay nothing.
How much for a 300,000 EUR second home?
The first 50,000 EUR — 0%, from 50,001 to 200,000 — 0.2% (300 EUR), from 200,001 to 300,000 — 0.4% (400 EUR). Total — 700 EUR per year.