Lithuania Property ROI Calculator

Transfer Tax in Lithuania is a flat rate of 0.0% of the purchase price. Lithuania does not levy any transfer tax or stamp duty on property purchases. This makes Lithuania one of the most affordable countries in the EU for property transaction costs. The only costs are notary fees (0.45%, capped at EUR 5,000), property registration (~EUR 35), and agent commission.

When purchasing property in Lithuania, typical closing costs include: Notary Fees (Notaro mokestis), Property Registration (Centre of Registers), Title Searches & Register Extracts, Lawyer Fees (Advokato mokestis), Property Valuation. These are paid by the buyer at or before completion, in addition to the purchase price and Transfer Tax.

Ongoing costs for property owners in Lithuania typically include: Real Estate Tax (Nekilnojamojo turto mokestis), Land Tax (Zemes mokestis), Property Insurance, Waste Management (Atlieku tvarkymas), Maintenance & Repairs. These are annual costs that should be factored into your rental yield and cash flow calculations.

Capital Gains Tax (Gyventoju pajamu mokestis) applies when you sell a property for more than you paid. Capital gains from property sales are taxed at a flat 15% rate. Exempt if the property was your declared primary residence for at least 2 years, or if you have owned the property for more than 5 years (reduced from 10 years in the 2026 tax reform). Statutory law also allows relief when you reinvest in replacement housing within one year under specific conditions; reinvestment timing rules are excluded — use the primary-residence checkbox only when the two-year declared-residence rule applies. The first EUR 2,500 of capital gains per year is non-taxable. Companies pay 17% corporate income tax (2026 rate) on the full gain with no holding period exemption. Your primary residence is exempt from capital gains tax.