Real Estate Tax Reporting in Lithuania: Form KIT719 Replaces KIT711

Starting with the 2026 tax year and subsequent periods, significant changes apply to real estate tax (RET) reporting in Lithuania. The State Tax Inspectorate (VMI) is discontinuing the previous declaration forms KIT711 and KIT715, replacing them with a single consolidated form, KIT719.

Forms KIT711 and KIT715 remain valid exclusively for calculating and adjusting tax liabilities for periods up to and including 2025. For the 2026 tax year onward, corporate taxpayers will submit form KIT719 directly through the VMI electronic tax administration portal using an interactive digital wizard, fully replacing the legacy FFData and MXFD templates.

For legal entities, the annual reporting deadline remains February 15 of the following tax year. Corporate declarations on form KIT719 for the 2026 tax year must be submitted and the remaining tax paid by February 15, 2027. The current year's advance RET calculations will also be reported within this submission.

Tax calculations in form KIT719 incorporate the municipal tax rate (ranging from 0.5% to 3%, or 1% to 5% for neglected and unmaintained properties) plus a statutory 0.2% defense funding surcharge. This 0.2% surcharge was not included in advance RET installments for 2026 (calculated via annex KIT711A for 2025). As a result, the full amount attributable to the 0.2% rate for 2026 will become payable in a single settlement by February 15, 2027, creating a higher year-end balancing payment.

For individuals, the procedure is automated: VMI will generate form KIT719 based on State Enterprise Centre of Registers data by March 1 of the following year. The tax payment deadline for individual owners for 2026 is March 15, 2027.

Tax calculations for 2026 through 2028 are based on the updated real estate mass valuation figures established by the Centre of Registers, effective January 1, 2026. These taxable values remain in effect for a three-year valuation cycle.