What You Need to Know in 2026:
Living in the capital city goes hand in hand with contributing to the city's well-being. Here is the essential information regarding the primary taxes and local fees applicable to residents of Vilnius.
As of January 1, 2026, a new real estate tax model has come into effect. The most significant change is that the tax now largely depends on whether the property is your primary residence.
Primary Residence: (Where your place of residence is officially declared)
Only the portion of the value exceeding €450,000 (for an individual) or €900,000 (for co-owners) is taxable.
The Vilnius City Council has set a rate of 0.1% for this portion.
Secondary and Additional Properties: A progressive rate applies to the total value (exceeding €50,000):
€50,000 – €200,000: 0.2%
€200,000 – €400,000: 0.4%
... up to 1% (for values over €1 million).
Abandoned Property: To encourage a tidier city, a maximum rate of 5% is applied to abandoned buildings in Vilnius.
In 2026, income taxation became progressive, aggregating different types of income (salary, individual activities, etc.):
Up to 36 AW (Average Wage, approx. €83,237/year) – 20%
From 36 to 60 AW – 25%
Over 60 AW – 32%
Exception: A base rate of 15% remains for dividends and certain other payouts.
Paid once a year for privately owned land within the city of Vilnius.
Rates: The Vilnius Municipality sets rates (ranging from 0.01% to 4%) depending on the land's designated use.
Important: New land value maps prepared by the Center of Registers are in effect as of 2026, so the taxable value may have changed.
Deadline: Payment must be made by November 15th.
This is a fee for the collection and management of municipal waste, consisting of fixed and variable components.
Average Fee: For a standard 60 m² apartment in Vilnius, the annual fee is approximately €61.
Billing: Administered by VASA (Vilnius Waste System Administrator). It is recommended to opt for electronic statements via their self-service portal.
If you reside in a paid parking zone (Blue, Yellow, Red, or Green), you can purchase a Resident Permit, which provides a significant discount for parking near your home.
The first permit is issued at a symbolic price; the second permit is more expensive.
Annual Tax Return and Filing
In Lithuania, and specifically for Vilnius residents, the annual tax filing period begins each spring. This is the process where residents inform the State Tax Inspectorate (VMI) about their income received and taxes paid during the previous year.
Key Dates for 2026
January 1 – February 15: Data collection phase (employers and banks submit information to VMI).
Early March: VMI publishes preliminary tax returns in the Electronic Filing System (EDS).
May 4 (Deadline): The final day to submit your tax return and pay any outstanding Personal Income Tax (PIT/GPM) balance.
Self-employed individuals (operating via individual activity certificates or business licenses).
Those who received income from property sales or rentals (if not declared immediately).
Individuals working at more than one workplace (due to potential adjustments in tax-exempt income).
Executives and politicians (who are also required to declare their assets).
Recipients of gifts from non-family members exceeding the tax-exempt threshold of €3,000.
When filing your tax return, Vilnius residents can direct a portion of their paid income tax to chosen organizations at no extra cost:
Up to 1.2% – to non-governmental organizations (NGOs), foundations, or schools.
Up to 0.6% – to trade unions.
Up to 0.6% – to political parties.
Note: As of 2026, the allocation process is fully automated via the "Mano VMI" app. If you do not change your beneficiary, your previous choice remains valid for up to 5 years.
If you had specific expenses last year, you might be eligible for a PIT refund during the filing process:
Payments for life insurance premiums.
Contributions to Tier III pension funds.
Fees for first-time higher education studies (if paid by yourself).