Lithuanian lawmakers proposed amendments to the Law on Real Estate Tax (No. X-233) on 1 January 2027, creating tax relief for heritage-registered buildings used for cultural services and operating under valid protection agreements.
The Lithuanian Parliament proposed amendments to the Law on Real Estate Tax on 8 July 2026 that would exempt certain cultural heritage properties from real estate tax.
The amendment adds two new exemptions to Article 7 of the real estate tax law. Both target properties are listed in the Register of Cultural Property that meet three conditions: registration as a cultural heritage object, active use for cultural service provision, and an active protection agreement (as defined in the Law on the Protection of Immovable Cultural Heritage).
The first exemption applies to partial or whole properties; the second mirrors the same criteria.
Both exemptions require the protection agreement to remain valid throughout the entire tax period to qualify.
The law is proposed to enter into force on 1 January 2027.
The government of Lithuania or a designated institution must complete implementing regulations by 31 December 2026 to operationalise the exemption. These regulations will clarify how managers register properties, validate protection agreements, and demonstrate cultural service use.
