|Tax||% regular rate||Taxes in special economic zones|
|Corporate profit tax||15||
no tax during the first 6 years and only 50% of corporate tax over the next 10 years
|Dividends||0* to 15||no tax on dividends for foreign investors|
|Real estate tax||0.3-3||no real estate tax|
*0% tax on dividends applies when an investor controls at least 10% of the voting shares in the enterprise for the period of at least 12 months.
For more information please visit www.ukmin.lt
|Special Economic Zone (SEZ)||Area in 2013||Planned total area||Distance to nearest international airport||
Klaipėda State Seaport
|Kaunas SEZ||294 ha**||534 ha||0 km to Kaunas Airport***||228 km|
|Klaipėda SEZ||260 ha****||412 ha||25 km to Palanga Airport||
|Šiauliai SEZ*||218 ha||218 ha||
4 km to Zokniai Airport
214 km to Vilnius Airport
142 km to Kaunas Airport
165 km to Palanga Airport
|Kėdainiai SEZ*||131 ha||131 ha||
51 km to Kaunas Airport
96 km to Zokniai Airport
130 km to Vilnius Airport
208 km to Palanga Airport
|Panevėžys SEZ*||47 ha||47 ha||
82 km to Zokniai Airport
135 km to Vilnius Airport
115 km to Kaunas Airport
240 km to Palanga Airport
|Akmenė SEZ*||99 ha||99 ha||
240 km to Vilnius Airport
230 km to Kaunas Airport
135 km to Palanga Airport
|Marijampolė SEZ*||78 ha||78 ha||
56 km to Kaunas Airport
139 km to Vilnius Airport
231 km to Palanga Airport
* The Parliament of the Republic of Lithuania established 5 Special Economic Zones (SEZ) under the Free Economic Zone (FEZ) law ** Logistics and production area; leased plot 34 ha *** Kaunas FEZ Airpark **** Leased plot – 50.4 ha
With superb road, rail and sea access, Klaipėda Special Economic Zone (Klaipėda SEZ) forms part of the hub of a multi-modal transport network. It was identified in the European Union Transport Infrastructure Needs Assessment (TINA) programme as a site for the establishment of a logistics centre, forming part of a European-wide network of these centres.
Klaipėda SEZ occupies a strategic location that is ideal for companies looking to relocate or expand production, to establish packing and distribution centres, and minimise logistics problems.
For more information on Klaipėda SEZ visit www.fez.lt
Also see related brochure: Klaipeda FEZ
534 Ha of Industrial land ready for development coupled with tax incentives.
Kaunas FEZ offers both a strategic geographic location and excellent development conditions. Situated next to Kaunas International Airport and within proximity of the ice-free Klaipeda Seaport, Kaunas FEZ is conveniently accessible via road and railways systems.
A well-developed infrastructure and safe business environment, in combination with low-cost qualified workforce and substantial tax incentives, give Kaunas FEZ a competitive edge with regard to investment.
For more information on the Kaunas SEZ please see www.ftz.lt