REAL ESTATE TAX

For the year 2007:

• 0,8 %  of the taxable value of real estate, except for individuals and real estate indicated below  (established by Resolution No T-304 of the Council of Kaunas City Municipality on 20-07-2006);
• 0,6 %  of the taxable value of real estate for natural persons, small and medium sized enterprises and for new-built real estate registered in the Registry of Real Estate in 2007 and that can be evaluated according to Article No 9 of the Law of Real Estate Tax (established by Resolution No T-304 of the Council of Kaunas City Municipality on 20-07-2006).

For the year 2008:

• 0,8 % of the taxable value of real estate, except for individuals and real estate indicated below  (established by Resolution No T-264 of the Council of Kaunas City Municipality on 31-05-2007);
• 0,6 %  of the taxable value of real estate for natural persons and small and medium sized enterprises (established by Resolution No T-264 of the Council of Kaunas City Municipality on 31-05-2007).

LAND RENT RATES FOR STATE DEMESNE (established by Resolution No T-272 of the Council of Kaunas City Municipality on 19-06-2003):

• For the land of agricultural purposes  – 1,5 % of its value;
• For land that is used for other than agricultural purposes and land lease agreement has been concluded – 2 % of its value;
• For land that is used for other than agricultural purposes and land lease agreement has not been concluded – 3 % of its value.

UTILITY COSTS:

• Water supply rate excluding VAT (established by Resolution No T-40 of the Council of Kaunas City Municipality on 22-01-2004): for industrial subjects – 1,98 Lt/m³.
• Waste water treatment rate excluding VAT, if pollution does not exceed permissible concentrations (established by Resolution No T-40 of the Council of Kaunas City Municipality on 22-01-2004): for industrial subjects – 2,60 Lt/m³.
• Heat supply rate excluding VAT (established by Resolution No T-348 of the Council of Kaunas City Municipality on 23-06-2004): 5,06 ct/kWh.
• Waste collection rate including VAT: for industrial subjects – 22,68 Lt/m³.