Tax incentives

The following tax incentives are applied to the companies operating in Klaipeda FEZ:

Taxes Klaipeda FEZ In the territory
of Lithuania
Corporation tax 6 years exemption from corporate
income tax and 50% discount
for the following 10 years *		 15 %
Real estate tax No 0.31 - 1 %
Tax on dividends for foreign shareholders No 0 - 20 %

All tax incentives comply with the European Union and Lithuanian laws. According to the EU state assistance norms, the total tax incentive package with respect to the investments in non-current assets may not exceed:

  • 70% – for a micro and small enterprise having up to 50 employees and an annual income of up to EUR 6.9 million or a balance-sheet value of its assets of up to 4.9 million EUR.
  • 60% – for a medium-sized enterprise having up to 250 employees and an annual income of up to EUR 39.9 million or a balance-sheet value of its assets of up to 26.9 million EUR.
  • 50% – for a large enterprise having over 250 employees and an annual income of over EUR 39.9 million or the balance-sheet value of its assets is more than 26.9 million EUR.
* Investments in long term assets must be at least 1 million EUR. According to the laws of the Republic of Lithuania, tangible or intangible assets rendering economic benefits to the enterprise for a period exceeding one year are attributed to non-current assets. The acquisition price of these assets exceeds the minimum value deemed necessary to recognise the assets as non-current.