{"id":35391,"date":"2023-02-16T11:54:06","date_gmt":"2023-02-16T09:54:06","guid":{"rendered":"https:\/\/financer.lt\/?post_type=wiki&#038;p=35391"},"modified":"2023-12-20T22:57:12","modified_gmt":"2023-12-20T20:57:12","slug":"nekilnojamojo-turto-mokestis","status":"publish","type":"wiki","link":"https:\/\/financer.lt\/asmeniniai-finansai\/straipsniai\/nekilnojamojo-turto-mokestis\/","title":{"rendered":"Nekilnojamo Turto Mokestis &#8211; Tarifai, Deklaravimas, Atskaitymai"},"content":{"rendered":"\n<p>Nekilnojamojo Turto Mokestis &#8211; valstyb\u0117s renkama rinkliava, kuri\u0105 turi deklaruoti bei sumok\u0117ti visi apmokestinamieji asmenys (tiek fiziniai, tiek juridiniai).<\/p>\n\n\n\n<p>N.T. mokestis mokamas kas metus, o mokama suma gali \u017eenkliai skirtis, priklausomai tiek nuo turto vert\u0117s, tiek nuo \u0161eimynin\u0117s situacijos bei kit\u0173 aspekt\u0173.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0160iame straipsnyje atsakysime \u012f klausimus:<\/h4>\n\n\n\n<ul>\n<li>Kas yra N.T. Mokestis?<\/li>\n\n\n\n<li>Kam nereikia mok\u0117ti N.T. mokes\u010dio?<\/li>\n\n\n\n<li>Kokie yra N.T. Mokes\u010dio Tarifai?<\/li>\n\n\n\n<li>Parduodu N.T. &#8211; ar reiks mok\u0117ti mokes\u010dius?<\/li>\n\n\n\n<li>Paveld\u0117jau N.T. &#8211; ar reiks mok\u0117ti mokes\u010dius?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Kas_yra_NT_Mokestis\">Kas yra N.T. Mokestis?<\/h2>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><p><strong>Nekilnojamo Turto Mokestis<\/strong> &#8211; visuotin\u0117 rinkliava, renkama u\u017e turim\u0105 apmokestinam\u0105 Nekilnojam\u0105j\u012f Turt\u0105.<\/p><\/div>\n\n\n<p>Nekilnojamojo Turto Mokest\u012f reglamentuoja Nekilnojamojo Turto Mokes\u010dio \u012estatymas (NTM\u012e).<\/p>\n\n\n\n<p>\u0160io mokes\u010dio tikslas &#8211; \u012fne\u0161ti l\u0117\u0161\u0173 \u012f valstyb\u0117s bei savivaldybi\u0173 biud\u017eet\u0105, tuo pa\u010diu palaikant proporcingumo princip\u0105.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Kokio_tipo_NT_apmokestinamas\">Kokio tipo N.T. apmokestinamas?<\/h3>\n\n\n\n<p>Apmokestinamas vis\u0173 tip\u0173 Nekilnojamasis Turtas &#8211; jei jo vert\u0117 vir\u0161ija neapmokestinam\u0105 sum\u0105.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-82.png\" alt=\"\" class=\"wp-image-35417\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-82.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-82-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-82-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Apmokestinamo N.T. pavyzd\u017eiai:<\/h4>\n\n\n\n<ul>\n<li>Gyvenamieji Namai<\/li>\n\n\n\n<li>Butai<\/li>\n\n\n\n<li>Gara\u017eai<\/li>\n\n\n\n<li>Fermos<\/li>\n\n\n\n<li>Gamyklos<\/li>\n\n\n\n<li>Poilsiui Skirtas N.T.<\/li>\n\n\n\n<li>Parduotuv\u0117s<\/li>\n\n\n\n<li>Bankai (i\u0161skyrus Lietuvos Bank\u0105)<\/li>\n\n\n\n<li>Ir pan.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p>\u017dinoma, ne visas Nekilnojamasis Turtas yra apmokestinamas &#8211; neapmokestinamas valstybei priklausantis turtas, tradicin\u0117s ba\u017eny\u010dios, \u017eemdirbyste u\u017esiiman\u010di\u0173 juridini\u0173 asmen\u0173 funkciniai pastatai ir t.t.<\/p>\n\n\n\n<p>Taip pat nuo prievol\u0117s mok\u0117ti N.T. mokest\u012f yra atleid\u017eiama ir didel\u0117 dalis fizini\u0173 asmen\u0173 &#8211; aptarkime.<\/p>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/how-to\/pagalba-praradus-darba-bedarbio-pasalpa\/\" class=\"button  is-rounded is-primary is-inverted is-outlined is-medium is-fullwidth\" target=\"_blank\"  >Pagalba Praradus Darb\u0105 &#8211; priklausan\u010dios i\u0161mokos<\/a><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Kam_nereikia_mokti_mokesio\">Kam nereikia mok\u0117ti mokes\u010dio?<\/h3>\n\n\n\n<p>N.T. mokes\u010dio \u012fstatyme yra numatytas ir neapmokestinamas vert\u0117s dydis &#8211; 150 000 eur\u0173 dyd\u017eio suma, kuriai netaikomi mokes\u010diai.<\/p>\n\n\n\n<p>Paprastai tariant, jei jums priklausan\u010dio Nekilnojamojo Turto vert\u0117 nevir\u0161ija 150 000 eur\u0173, jums mokes\u010dio mok\u0117ti nereiks.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box key-takeaways\"><div class=\"fn_block__icon\"><\/div><h3 id=\"neapmokestinamas_dydis\">Neapmokestinamas Dydis<\/h3><p style=\"text-align: center;\">N.T. mokes\u010dio mok\u0117ti nereikia, jei turto vert\u0117 nevir\u0161ija 150 000\u20ac<\/p><\/div>\n\n\n<h4 class=\"wp-block-heading\">Auginantiems vaikus &#8211; lankstesn\u0117s salygos<\/h4>\n\n\n\n<p>Jei auginate tris ar daugiau vaik\u0173 (iki 18m.),  arba, jei auginate ne\u012fgal\u0173 vaik\u0105, jums nereiks mok\u0117ti N.T. mokes\u010dio u\u017e turt\u0105 iki <strong>200 000\u20ac<\/strong>.<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ul class=\"like\"><h3 id=\"Taip_pat_NT_mokestis_netaikomas\">Taip pat N.T. mokestis netaikomas<\/h3><li><p>Soc. globai bei prie\u017ei\u016brai skirtam N.T.<\/p>\n<\/li><li><p>Kapin\u0117se esan\u010diam N.T.<\/p>\n<\/li><li><p>Individualioms k\u016brybin\u0117ms dirbtuv\u0117ms.<\/p>\n<\/li><li><p>N.T., naudojamas u\u017edarbiui i\u0161 \u017eem\u0117s \u016bkio.<\/p>\n<\/li><li><p>\u0160vietimo darbui skirtam N.T.<\/p>\n<\/li><\/ul><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"NT_Mokestis___tarifai\">N.T. Mokestis &#8211; tarifai<\/h2>\n\n\n\n<p>N.T. Mokes\u010dio tarifai priklauso nuo turto vert\u0117s, o taip pat tam tikrais atvejais tarifus nustato ir pa\u010dios savivaldyb\u0117s.<\/p>\n\n\n\n<p>N.T. mokes\u010dio tarifai svyruoja tarp 0.5 &#8211; 3%. Valstyb\u0117je taikomi progresiniai mokes\u010diai &#8211; kuo vertingesnis N.T., tuo didesni tarifai taikomi.<\/p>\n\n\n\n<p>Tarifus galima skirstyti \u012f dvi grupes &#8211; bazinius tarifus, bei \u0161eim\u0173 tarifus.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box boxed\"><div class=\"fn_block__icon\"><\/div><h3 id=\"nuo_virsytos_sumos\">Mokestis mokamas nuo vir\u0161ytos sumos<\/h3><p>N.T. mokestis yra mokamas nuo sumos, kuri vir\u0161ijo neapmokestinam\u0105 vert\u0119 (150 000\u20ac).<\/p>\n<p>Pvz.: 180 000\u20ac vert\u0117s namo N.T. mokestis skai\u010diuojamas nuo 30 000\u20ac sumos.<\/p><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Baziniai_NT_Mokesio_Tarifai\">Baziniai N.T. Mokes\u010dio Tarifai:<\/h3>\n\n\n\n<ul>\n<li><strong>0% <\/strong><em>&#8211; N.T. vert\u0117 iki 150 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>0.5%<\/strong> <em>&#8211; N.T. vert\u0117 150 000\u20ac &#8211; 300 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>1%<\/strong> <em>&#8211;<\/em> <em>N.T. vert\u0117 300 000\u20ac &#8211; 500 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>2%<\/strong> <em>&#8211;<\/em> <em>N.T. vert\u0117 vir\u0161 500 000\u20ac<\/em><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h4 class=\"wp-block-heading\">Bazinis Pavyzdys<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-83.png\" alt=\"\" class=\"wp-image-35418\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-83.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-83-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-83-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h5 class=\"wp-block-heading\">Skai\u010diavimas<\/h5>\n\n\n\n<p>Pavyzdyje &#8211; \u012f auk\u0161\u010diausi\u0105 mokestin\u0119 kategorij\u0105 patenkantis gyvenamasis namas, kurio nustatyta vert\u0117 yra 550 000\u20ac. Tai rei\u0161kia, jog taikomas 2% tarifas.<\/p>\n\n\n\n<p>Apmokestinama suma gaunama i\u0161 namo vert\u0117s at\u0117mus neapmokestinam\u0105 dal\u012f:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>550 000\u20ac &#8211; 150 000\u20ac = 400 000\u20ac<\/strong><\/p>\n\n\n\n<p>Apmokestinamai sumai pritaikome 2% N.T. mokes\u010dio tarif\u0105:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>400 000\u20ac \u00d7 2% = 8 000\u20ac (mokestis per metus)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\" id=\"eimos_NT_Mokesio_Tarifai\">\u0160eimos N.T. Mokes\u010dio Tarifai:<\/h3>\n\n\n\n<p><sub><em>Taikoma \u0161eimoms, auginan\u010dioms 3 vaikus, arba 1 ne\u012fgal\u0173 vaik\u0105, arba 1 ne\u012fgal\u0173 suaugus\u012f vaik\u0105, <\/em><\/sub><em><sub>kuriam reikalinga nuolatin\u0117 prie\u017ei\u016bra.<\/sub><\/em><\/p>\n\n\n\n<ul>\n<li><strong>0% <\/strong><em>&#8211; N.T. vert\u0117 iki 200 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>0.5%<\/strong> <em>&#8211; N.T. vert\u0117 200 000\u20ac &#8211; 390 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>1%<\/strong> <em>&#8211;<\/em> <em>N.T. vert\u0117 390 000\u20ac &#8211; 650 000\u20ac<\/em><\/li>\n\n\n\n<li><strong>2%<\/strong> <em>&#8211;<\/em> <em>N.T. vert\u0117 vir\u0161 650 000\u20ac<\/em><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h4 class=\"wp-block-heading\">\u0160eimos Pavyzdys<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-1-1.png\" alt=\"\" class=\"wp-image-35475\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-1-1.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-1-1-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-1-1-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h5 class=\"wp-block-heading\">Skai\u010diavimas<\/h5>\n\n\n\n<p>Antrame Pavyzdyje &#8211; \u012f \u017eemiausi\u0105 mokestin\u0119 kategorij\u0105 patenkantis gyvenamasis namas, kurio nustatyta vert\u0117 yra 230 000\u20ac<\/p>\n\n\n\n<p>Namas priklauso daugiavaikei \u0161eimai, tad jai yra taikomas 200 000\u20ac atskaitymas.<\/p>\n\n\n\n<p>Apmokestinama suma gaunama i\u0161 namo vert\u0117s at\u0117mus neapmokestinam\u0105 dal\u012f:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>230 000\u20ac &#8211; 200 000\u20ac = 30 000\u20ac<\/strong><\/p>\n\n\n\n<p>Apmokestinamai sumai pritaikome 0.5% N.T. mokes\u010dio tarif\u0105:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>30 000\u20ac \u00d7 0.5% = 150\u20ac (mokestis per metus)<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Kada_bei_Kaip_sumokti_NT_mokest\">Kada bei Kaip sumok\u0117ti N.T. mokest\u012f?<\/h2>\n\n\n\n<p>N.T. mokest\u012f fiziniai asmenys moka vien\u0105 kart\u0105 per metus &#8211; yra deklaruojama forma <strong>KIT715<\/strong>, bei nedelsiant sumokamas priklausantis mokestis \u012f vien\u0105 i\u0161 VMI surenkam\u0173j\u0173 s\u0105skait\u0173.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><h3 id=\"Kada_reikia_deklaruoti_ir_sumokti_NT_mokest\">Kada reikia deklaruoti ir sumok\u0117ti N.T. mokest\u012f?<\/h3><p>N.T. mokestis u\u017e einamuosius metus turi b\u016bti deklaruotas bei sumok\u0117tas <strong>iki Gruod\u017eio 15 dienos<\/strong>.<\/p>\n<p>Standartiniam N.T. yra pildoma KIT715 forma.<\/p><p class=\"has-text-centered\">\n\t    <a href=\"https:\/\/www.vmi.lt\/evmi\/formos?_stiformssearch_WAR_EskisLiferayPortletsportlet_formDate=1611314608122&#038;p_p_id=stiformssearch_WAR_EskisLiferayPortletsportlet&#038;p_p_lifecycle=1&#038;p_p_state=normal&#038;_stiformssearch_WAR_EskisLiferayPortletsportlet_javax.portlet.action=search&#038;_stiformssearch_WAR_EskisLiferayPortletsportlet_title=&#038;_stiformssearch_WAR_EskisLiferayPortletsportlet_code=kit715&#038;_stiformssearch_WAR_EskisLiferayPortletsportlet_tax=&#038;_stiformssearch_WAR_EskisLiferayPortletsportlet_checkboxNames=revision\"   class=\"button is-normal is-primary is-rounded is-large\">KIT715 forma (VMI puslapis) <\/a>\n\t<\/p><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"NT_Pardavimo_Mokestis\">N.T. Pardavimo Mokestis<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"200\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-84.png\" alt=\"\" class=\"wp-image-35512\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-84.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-84-300x75.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-84-768x192.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Mokestis parduodant N.T.<\/figcaption><\/figure>\n\n\n\n<p>Tam tikrais atvejais mokes\u010dius reikia mok\u0117ti ir tuo atveju, jei pardav\u0117te jums priklausant\u012f nekilnojam\u0105 turt\u0105.<\/p>\n\n\n\n<p>Tiesa, \u0161iuo atveju yra taikomas kitas mokestis &#8211; GPM.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box key-takeaways\"><div class=\"fn_block__icon\"><\/div><h3 id=\"kas_yra_gpm\">Kas yra GPM?<\/h3><p><strong>GPM<\/strong> &#8211; gyventoj\u0173 pajam\u0173 mokestis. Tai yra rinkliava u\u017e apmokestinam\u0105j\u012f peln\u0105, kur\u012f gavo Lietuvos gyventojai.<\/p><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Kokiais_atvejais_nereikia_mokti\">Kokiais atvejais nereikia mok\u0117ti?<\/h3>\n\n\n\n<p>Yra keli pagrindiniai atvejai, kuriais nereikia mok\u0117ti mokes\u010di\u0173 u\u017e priklausan\u010dio Nekilnojamojo Turto pardavim\u0105.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">N.T. pardavimo mokes\u010diai netaikomi, jei:<\/h4>\n\n\n\n<ul>\n<li>Parduodam\u0105 N.T. i\u0161laik\u0117te nuosavyb\u0117je bent 10 met\u0173.<br><em><sub><strong>arba<\/strong><\/sub><\/em><\/li>\n\n\n\n<li>Nema\u017eiau kaip prie\u0161 2 metus iki N.T. pardavimo, jame deklaravote gyvenam\u0105j\u0105 viet\u0105.<br><em><sub><strong>arba<\/strong><\/sub><\/em><\/li>\n\n\n\n<li>Gyvenam\u0105j\u0105 viet\u0105 deklaravote prie\u0161 ma\u017eiau nei 2 metus, ta\u010diau per metus nuo pardavimo \u012fsigijote kit\u0105 b\u016bst\u0105, bei jame deklaravote gyvenam\u0105j\u0105 viet\u0105.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h3 class=\"wp-block-heading\" id=\"NT_Pardavimo_Mokesio_Tarifai\">N.T. Pardavimo Mokes\u010dio Tarifai<\/h3>\n\n\n\n<p>Jei nepatekote \u012f vien\u0105 i\u0161 aptart\u0173 kategorij\u0173, kurioms n\u0117ra taikomas N.T. pardavimo mokestis, jums teks deklaruoti bei sumok\u0117ti GPM.<\/p>\n\n\n\n<p>Tarifas, kuris gali b\u016bti taikomas: 15% (bazinis), arba 20% (didesniam turtui).<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ul class=\"check\"><h3 id=\"GPM_Tarif_Taikymas\">GPM Tarif\u0173 Taikymas<\/h3><li><p><strong>15%<\/strong><\/p>\n<p>Standartinis tarifas smulkios bei vidutin\u0117s vert\u0117s Nekilnojamam Turtui.<\/p>\n<\/li><li><p><strong>20%<\/strong><\/p>\n<p>Jei tais metais gautos pajamos i\u0161 parduoto N.T. bei kit\u0173 \u0161altini\u0173 (nesusijusi\u0173 su darbo santykiais) vir\u0161ija 120 VDU.<br>2023 metais \u0161i riba yra <strong>202 188\u20ac<\/strong><\/p>\n<\/li><\/ul><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Kaip_skaiiuojamas_moktinas_GPM\">Kaip skai\u010diuojamas mok\u0117tinas GPM?<\/h3>\n\n\n\n<p>Mok\u0117tinas GPM yra paskai\u010diuojamas pagal \u0161i\u0105 formul\u0119:<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p class=\"has-text-align-center\"><strong>GPM = (pardavimo pajamos \u2013 \u012fsigijimo kaina<sup>1<\/sup> \u2013 privalomi mok\u0117jimai<sup>2<\/sup>) <strong>\u00d7<\/strong> 15%<\/strong>*<\/p>\n\n\n\n<p><sub>*<em>sumai vir\u0161ijant 120 VDU, taikomas 20% tarifas.<\/em><\/sub><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<p><strong><sup>1<\/sup>\u012esigijimo kaina<\/strong>: <br><em>N.T. pirkimo kaina, \u012fskaitant savomis l\u0117\u0161omis atlikt\u0105 remont\u0105\/rekonstrukcij\u0105, sumok\u0117tus mokes\u010dius perkant ir pan.<\/em><\/p>\n\n\n\n<p><strong><sup>2<\/sup>Privalomi mok\u0117jimai<\/strong>:<br><em>Notaro mokestis, Registr\u0173 Centro ir kiti mokes\u010diai.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pavyzdys<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-2-3.png\" alt=\"\" class=\"wp-image-35519\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-2-3.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-2-3-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-2-3-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Kada_reikia_sumokti_GPM\">Kada reikia sumok\u0117ti GPM?<\/h3>\n\n\n\n<p>Mok\u0117tinas Gyventoj\u0173 Pajam\u0173 Mokestis u\u017e parduot\u0105 N.T. yra nurodomas metin\u0117je pajam\u0173 deklaracijoje.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><h3 id=\"deklaracijos_mokejimas\">GPM mok\u0117jimo terminas<\/h3><p style=\"text-align: left;\">Deklaracija u\u017e praeitus metus yra pildoma ir sumokama <strong>iki Gegu\u017e\u0117s 1 dienos.<\/strong><\/p><\/div>\n\n\n<h4 class=\"wp-block-heading\">Pavyzd\u017eiui:<\/h4>\n\n\n\n<ul>\n<li><strong>Tarkime, pardav\u0117te nam\u0105 2023 met\u0173 Kov\u0105.<\/strong><br><br><em>Tokiu atveju, jums deklaruoti pajamas bei sumok\u0117ti GPM reik\u0117s tarp 2024m. Sausio 1 d. ir 2024m. Gegu\u017e\u0117s 1 d.<\/em><\/li>\n<\/ul>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/how-to\/deklaravimas-kaip-deklaruoti-pajamas\/\" class=\"button  is-rounded is-light is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Pajam\u0173 Deklaravimas: Kaip Deklaruoti bei Sumok\u0117ti PGM?<\/a><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"NT_Paveldjimo_Mokestis\">N.T. Paveld\u0117jimo Mokestis<\/h2>\n\n\n\n<p>N.T. Paveld\u0117jimas &#8211; ne visados nemokamas. Tam tikrais atvejais, teks susimok\u0117ti valstybei.<\/p>\n\n\n\n<p>Paveld\u0117jimo mokestis (paveldint turt\u0105 Lietuvoje) yra sumokamas prie\u0161 atsiimant paveld\u0117jimo teis\u0117s liudijimo i\u0161davim\u0105, i\u0161skyrus atvejus, kai mokes\u010dio sumok\u0117jimas atidedamas arba nuo jo atleid\u017eiama.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Kam_nereikia_mokti_Paveldjimo_Mokesio\">Kam nereikia mok\u0117ti Paveld\u0117jimo Mokes\u010dio?<\/h3>\n\n\n\n<p>Yra keli pagrindiniai atvejai, kuriais Paveld\u0117jimo Mokestis n\u0117ra taikomas &#8211; nepriklausomai nuo paveld\u0117to turto vert\u0117s.<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ul class=\"check\"><h3 id=\"netaikomas_mokestis\">Paveld\u0117jimo Mokestis Netaikomas<\/h3><li><p><strong>Paveld\u0117jus i\u0161 Sutuoktinio.<\/strong><\/p>\n<p>Vienam sutuoktiniui paveld\u0117jus turt\u0105 i\u0161 mirusio sutuoktinio.<\/p>\n<\/li><li><p><strong>Paveld\u0117jus i\u0161 Artim\u0173 Giminai\u010di\u0173.<\/strong><\/p>\n<p>Mokestis netaikomas Vaik\u0173, T\u0117v\u0173, Globotoj\u0173, Globotini\u0173, Seneli\u0173, Vaikai\u010di\u0173, Broli\u0173, Seser\u0173 paveldimam turtui.<\/p>\n<\/li><li><p><strong>Ma\u017eaver\u010diam Turtui.<\/strong><\/p>\n<p>Mokestis taip pat netaikomas turtui, kurio vert\u0117 nevir\u0161ija 3 000\u20ac<\/p>\n<\/li><\/ul><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Paveldjimo_Mokesio_Tarifai\">Paveld\u0117jimo Mokes\u010dio Tarifai<\/h3>\n\n\n\n<p>Galiausiai, aptarkime Paveld\u0117jimo Mokes\u010dio tarifus, kuriuos daliai \u017emoni\u0173 bus privalu susimok\u0117ti prie\u0161 atsiimant paveld\u0117jimo teis\u0117s liudijim\u0105.<\/p>\n\n\n\n<p><strong>Svarbu:<\/strong> mokestis skai\u010diuojamas nuo <em>apmokestinamosios<\/em> vert\u0117s.<\/p>\n\n\n\n<p>Paveldimo turto apmokestinamoji vert\u0117: 70% turto vert\u0117s.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Paveld\u0117jimo Mokes\u010dio Tarifai:<\/h4>\n\n\n\n<ul>\n<li>Jei apmokestinamoji vert\u0117 iki 150 000\u20ac &#8211; <strong>taikomas 5% tarifas.<\/strong><\/li>\n\n\n\n<li>Jei apmokestinamoji vert\u0117 vir\u0161 150 000\u20ac &#8211; <strong>taikomas 10% tarifas.<\/strong><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Pavyzdys<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full shortcode-no\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/financer.com\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-3-4.png\" alt=\"\" class=\"wp-image-35550\" srcset=\"https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-3-4.png 800w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-3-4-300x169.png 300w, https:\/\/financer.global\/app\/uploads\/sites\/15\/2023\/02\/untitled-copy-3-4-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Pabaigai\">Pabaigai<\/h2>\n\n\n\n<p>\u0160tai ir aptar\u0117me pagrindinius mokes\u010dius, taikomus N.T. savininkams, o taip pat ir parduodant bei pavelding nekilnojam\u0105j\u012f turt\u0105.<\/p>\n\n\n\n<p>Tikim\u0117s, jog m\u016bs\u0173 straipsnis pad\u0117jo suvokti faktines i\u0161laidas, kurias galite patirti tur\u0117dami Nekilnojamojo Turto.<\/p>\n\n\n\n<p>\u017demiau trumpai primename pagrindinius, jau aptartus mokes\u010dius.<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ul class=\"like\"><h3 id=\"NT_Mokesiai_Trumpai\">N.T. Mokes\u010diai Trumpai<\/h3><li><p><strong>N.T. Savininkams Taikomi Mokes\u010diai.<\/strong><\/p>\n<p><strong>\u00b7<\/strong> Mokestis taikomas, jei N.T. vert\u0117 vir\u0161 150 000\u20ac (daliai \u0161eim\u0173 &#8211; 200 000\u20ac).<\/p>\n<p><strong>\u00b7<\/strong> Mokes\u010dio tarifas: 0.5% &#8211; 3% per metus, priklausomai nuo turto vert\u0117s.<\/p>\n<p><strong>\u00b7<\/strong> Mokestis skai\u010diuojamas nuo vir\u0161ijusios limit\u0105 (150\/200 t\u016bkst.) sumos.<\/p>\n<p><strong>\u00b7<\/strong> Mokest\u012f reikia sumok\u0117ti kiekvienais metais, iki Gruod\u017eio 15 dienos.<\/p>\n<\/li><li><p><strong>N.T. Pardav\u0117jams Taikomi Mokes\u010diai.<\/strong><\/p>\n<p><strong>\u00b7<\/strong> Apmokestinami N.T. pardav\u0117jai privalo sumok\u0117ti GPM nuo pelno i\u0161 namo pardavimo.<\/p>\n<p><strong>\u00b7<\/strong> GPM neturi mok\u0117ti asmenys, i\u0161laik\u0119 b\u016bst\u0105 10 met\u0173.<\/p>\n<p><strong>\u00b7<\/strong> GPM neturi mok\u0117ti asmenys, prie\u0161 ne ma\u017eiau nei 2 metus deklarav\u0119 jame gyvenam\u0105j\u0105 viet\u0105.<\/p>\n<p><strong>\u00b7<\/strong> GPM neturi mok\u0117ti asmenys, kurie per metus nusipirko kit\u0105 b\u016bst\u0105 bei deklaravo jame gyvenam\u0105j\u0105 viet\u0105.<\/p>\n<p><strong>\u00b7<\/strong> GPM tarifas yra 15% \/ 20%.<\/p>\n<p><strong>\u00b7<\/strong> GPM skai\u010diuojamas nuo pelno (i\u0161 namo pardavimo kainos at\u0117mus pirkimo, bei mokes\u010di\u0173 i\u0161laidas).<\/p>\n<p><strong>\u00b7<\/strong> GPM deklaruojamas ir sumokamas kitais metais, iki Gegu\u017e\u0117s 1d.<\/p>\n<\/li><li><p><strong>Mokes\u010diai paveld\u0117jus N.T.<\/strong><\/p>\n<p><strong>\u00b7<\/strong> Mokestis netaikomas, jei paveld\u0117ta i\u0161 artim\u0173j\u0173 giminai\u010di\u0173 ar sutuoktinio.<\/p>\n<p><strong>\u00b7<\/strong> Mokestis taip pat netaikomas \u017eemos vert\u0117s turtui (iki 3 000\u20ac).<\/p>\n<p><strong>\u00b7<\/strong> Paveld\u0117jimo mokes\u010dio tarifas: 5% \/ 10% (jei turto vert\u0117 vir\u0161ija 150 000\u20ac).<\/p>\n<p><strong>\u00b7<\/strong> Mokestis skai\u010diuojamas nuo 70% b\u016bsto vert\u0117s.<\/p>\n<p><strong>\u00b7<\/strong> Mokestis gali b\u016bti atid\u0117tas iki met\u0173 terminui, o kai kuriais atvejais &#8211; nuo jo visai atleid\u017eiama.<\/p>\n<\/li><\/ul><\/div>\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/wiki\/biudzeto-sudarymas\/\" class=\"button  is-rounded is-primary is-large is-arrow is-fullwidth\" target=\"_blank\"  >I\u0161mokite valdyti savo biud\u017eet\u0105, bei sutaupykite<\/a><\/div>","protected":false},"author":100,"featured_media":35393,"comment_status":"open","ping_status":"closed","template":"","meta":{"disable_branded_featured_image":true,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","ep_exclude_from_search":false,"footnotes":""},"categories":[41],"_links":{"self":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/35391"}],"collection":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki"}],"about":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/types\/wiki"}],"author":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/users\/100"}],"replies":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/comments?post=35391"}],"version-history":[{"count":51,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/35391\/revisions"}],"predecessor-version":[{"id":41575,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/wiki\/35391\/revisions\/41575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media\/35393"}],"wp:attachment":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media?parent=35391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/categories?post=35391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}