LAW ON THE TAX ON THE IMMOVABLE PROPERTY OF ENTERPRISES AND ORGANISATIONS, 20 July 1994 No.I-565 (unofficial translation, excerpt)

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Article 2. Object of Taxation

The object of taxation shall be immovable property located on the territory of the Republic of Lithuania and belonging by the right of ownership to legal persons and enterprises without the right of legal persons (excluding land) to which immovable property legal registration is established.

Article 3. Taxpayers

The tax shall be paid by legal persons and enterprises without the rights of legal persons.

Exempt form the payment of tax shall be:

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2) institutions, enterprises and organisations of health care, education and studies, culture, sports, social care and maintenance, and pre-school institutions, enterprises and organisations;

3) residential house maintenance and garage maintenance associations and associations of gardeners which service only their respective members;

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5) societies for the blind, deaf and other disabled persons as well as their enterprises;

6) charitable funds and charitable organisations;

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Article 5. Tax Exemptions

Exempt from tax shall be:

1) immovable property or part thereof used for nature protection and fire prevention;

2) immovable property transferred without compensation for the use of charitable organisations and funds, institutions, enterprises and organisations of culture, education, social care and maintenance;

3) premises, buildings and structures used solely for the activities of the cult and for social care and maintenance, and for the manufacture of articles of the cult;

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5) property of associations of house owners which is not used for profit (income) generation.

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