{"id":78415,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-pajamu-mokestis\/"},"modified":"2025-11-26T07:16:10","modified_gmt":"2025-11-26T06:16:10","slug":"nekilnojamojo-turto-pajamu-mokestis","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/nekilnojamojo-turto-teise\/nekilnojamojo-turto-pajamu-mokestis\/","title":{"rendered":"Nekilnojamojo turto pajam\u0173 mokestis"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nekilnojamojo turto pajam\u0173 mokestis<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Nekilnojamojo turto pajam\u0173 mokestis<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Mokestin\u0117 prievol\u0117 perleid\u017eiant nekilnojam\u0105j\u012f turt\u0105 u\u017e atlyg\u012f<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Mokes\u010di\u0173 lengvatos ir specialiosios taisykl\u0117s<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Pagrindin\u0117s gyvenamosios vietos i\u0161imtis<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Statytojo i\u0161imtis<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Kiti neapmokestinami pardavimai<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Nusavinimai<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Tam tikri main\u0173 sandoriai<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Pelno apskai\u010diavimas parduodant nekilnojam\u0105j\u012f turt\u0105<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Nauji sklypai<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Seni sklypai<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">\u012esigijimo kainos koregavimas<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Mokes\u010dio tarifo dydis<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">Nekilnojamojo turto pajam\u0173 mokes\u010dio surinkimas ir sumok\u0117jimas<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Du mokes\u010di\u0173 sumok\u0117jimo b\u016bdai<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">Atsiskaitymo poveikis savaranki\u0161kai apskai\u010diuojant<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Apmokestinimo pasirinkimas ir \u012fprastinis apmokestinimas<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bs\u0173 privalumai su advokato pagalba<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Da\u017eniausiai u\u017eduodami klausimai \u2013 DUK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Nekilnojamojo turto pajam\u0173 mokestis<\/h2>\n\n<p class=\"wp-block-paragraph\">Kas <strong>parduoda nekilnojam\u0105j\u012f turt\u0105<\/strong> ir <strong>gauna pelno<\/strong>, daugeliu atvej\u0173 privalo mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f. Parduodant \u017eem\u0117s sklyp\u0105, nam\u0105 ar but\u0105 taikomas 30 % fiksuotas nekilnojamojo turto pajam\u0173 mokestis, kurio pagrindas yra <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30 EStG<\/a>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Kai asmuo gauna pelno parduodamas nekilnojam\u0105j\u012f turt\u0105, jis privalo mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Su\u017einokite, kada parduodant nekilnojam\u0105j\u012f turt\u0105 taikomas nekilnojamojo turto pajam\u0173 mokestis, kokios galimos i\u0161imtys ir \u012f k\u0105 reikia atkreipti d\u0117mes\u012f teisiniu po\u017ei\u016briu\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Mokestin\u0117 prievol\u0117 perleid\u017eiant nekilnojam\u0105j\u012f turt\u0105 u\u017e atlyg\u012f<\/h2>\n\n<p class=\"wp-block-paragraph\">Mokestis taikomas \u0161i\u0173 objekt\u0173 pardavimui u\u017e atlyg\u012f: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u017dem\u0117s ir sklypo<\/li>\n\n\n\n<li>Pastat\u0173, \u012fskaitant butus<\/li>\n\n\n\n<li>Su \u017eeme susijusi\u0173 teisi\u0173, pvz., statybos teisi\u0173<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Mokestis netaikomas:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Neatlygintiniam perdavimui, pavyzd\u017eiui, dovanojimui, paveld\u0117jimui<\/li>\n\n\n\n<li>Pardav\u0117jo pagrindinei gyvenamajai vietai ir paties pastatytiems pastatams<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Mokes\u010di\u0173 lengvatos ir specialiosios taisykl\u0117s<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Pagrindin\u0117s gyvenamosios vietos i\u0161imtis<\/h3>\n\n<p class=\"wp-block-paragraph\">Jei tai pagrindin\u0117 gyvenamoji vieta, nekilnojamojo turto pardavimas neapmokestinamas. Yra du variantai, leid\u017eiantys neapmokestinti: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dvej\u0173 met\u0173 taisykl\u0117<\/strong>: Nekilnojamasis turtas buvo naudojamas kaip pagrindin\u0117 gyvenamoji vieta <strong>ne ma\u017eiau kaip dvejus metus nepertraukiamai<\/strong>, pradedant nuo \u012fsigijimo u\u017e atlyg\u012f iki pardavimo.<\/li>\n\n\n\n<li><strong>5 i\u0161 10 taisykl\u0117<\/strong>: Pardav\u0117jas per pastaruosius <strong>de\u0161imt met\u0173 ne ma\u017eiau kaip penkerius metus nepertraukiamai<\/strong> gyveno nekilnojamajame turte. N\u0117ra kli\u016b\u010di\u0173, jei pagrindin\u0117 gyvenamoji vieta buvo palikta <strong>iki penkeri\u0173 met\u0173 prie\u0161 pardavim\u0105<\/strong>. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160i i\u0161imtis taikoma tik tuo atveju, jei turtas buvo \u012fsigytas u\u017e atlyg\u012f, pavyzd\u017eiui, pirkimo b\u016bdu.<br\/>Tuo tarpu neatlygintinai perduotas nekilnojamasis turtas, pavyzd\u017eiui, paveld\u0117jimo ar dovanojimo b\u016bdu, i\u0161 esm\u0117s neatitinka \u0161ios s\u0105lygos.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Statytojo i\u0161imtis<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Paties pastatyto pastato<\/strong> pardavimas taip pat neapmokestinamas, ta\u010diau tik jei:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>pastatas buvo pastatytas <strong>priva\u010diame turte<\/strong>,<\/li>\n\n\n\n<li>pardav\u0117jas pats finansavo statybos projekt\u0105 ir prisi\u0117m\u0117 rizik\u0105,<\/li>\n\n\n\n<li>ir pastatas <strong>nebuvo nuomojamas<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Neapmokestinimas taikomas tik pastatui, bet ne \u017eem\u0117s sklypui.<br\/>Jei savininkas nuomoja objekt\u0105 vis\u0105 ar i\u0161 dalies per pastaruosius de\u0161imt met\u0173, jis gali pasinaudoti i\u0161imtimi tik nei\u0161nuomotai daliai.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Kiti neapmokestinami pardavimai<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Nusavinimai<\/h3>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto pajam\u0173 mokestis netaikomas, kai pardavimas vykdomas <strong>siekiant i\u0161vengti vald\u017eios institucij\u0173 \u012fsiki\u0161imo<\/strong>, pavyzd\u017eiui, <strong>nusavinimo<\/strong> atveju arba d\u0117l vald\u017eios institucij\u0173 spaudimo.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Tam tikri main\u0173 sandoriai<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0160ie main\u0173 sandoriai neapmokestinami:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u017dem\u0117s \u016bkio ir mi\u0161k\u0173 \u016bkio sklyp\u0173<\/strong> mainai vykdant <strong>konsolidavimo ar \u017eem\u0117s pertvarkymo proced\u016bras<\/strong><\/li>\n\n\n\n<li>Mainai vykdant <strong>statybos \u017eem\u0117s pertvarkym\u0105<\/strong><\/li>\n\n\n\n<li><strong>Rib\u0173 koregavimai<\/strong>, jei kompensacin\u0117 i\u0161moka nevir\u0161ija 730 eur\u0173<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Pelno apskai\u010diavimas parduodant nekilnojam\u0105j\u012f turt\u0105<\/h2>\n\n<p class=\"wp-block-paragraph\">Kas parduoda nekilnojam\u0105j\u012f turt\u0105, gauna vadinam\u0105j\u012f pardavimo peln\u0105, kuris apskai\u010diuojamas kaip skirtumas tarp faktin\u0117s pardavimo kainos ir pradini\u0173 \u012fsigijimo i\u0161laid\u0173.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Nauji sklypai<\/h3>\n\n<p class=\"wp-block-paragraph\">Nekilnojamajam turtui, kuris buvo \u012fsigytas <strong>po 2002 m. kovo 31 d.<\/strong>, faktin\u0117s \u012fsigijimo i\u0161laidos atimamos i\u0161 pardavimo kainos. Tai apima ir tam tikras v\u0117lesnes investicijas, tokias kaip priestatai ar didesn\u0117s renovacijos, jei jos dar nebuvo \u012ftrauktos \u012f mokes\u010di\u0173 apskait\u0105. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Seni sklypai<\/h3>\n\n<p class=\"wp-block-paragraph\">Senesniam nekilnojamajam turtui, \u012fsigytam <strong>iki 2002 m. kovo 31 d.<\/strong>, mokes\u010di\u0173 inspekcija taiko fiksuotas vertes. Paprastai <strong>86 % pajam\u0173 laikoma \u012fsigijimo i\u0161laidomis<\/strong>, o tai rei\u0161kia, kad apmokestinama tik 14 % taikant 30 % fiksuot\u0105 mokes\u010dio tarif\u0105. Tai sudaro <strong>faktin\u012f 4,2 % mokest\u012f<\/strong> nuo pardavimo kainos.  <\/p>\n\n<p class=\"wp-block-paragraph\">Jei sklypas buvo <strong>po 1987 m. gruod\u017eio 31 d.<\/strong> <strong>pakeistas<\/strong> i\u0161 \u017eem\u0117s \u016bkio paskirties \u012f statybos, mokes\u010di\u0173 inspekcija <strong>laiko tik 40 % pardavimo kainos<\/strong> \u012fsigijimo i\u0161laidomis. D\u0117l to apmokestinamas pelnas padid\u0117ja iki 60 %, o tai lemia faktin\u012f 18 % mokest\u012f. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">\u012esigijimo kainos koregavimas<\/h3>\n\n<p class=\"wp-block-paragraph\">Mokes\u010di\u0173 inspekcija leid\u017eia koreguoti \u012fsigijimo kain\u0105 tik vadinamojo <strong>\u012fprasto pajam\u0173 apskai\u010diavimo<\/strong> atveju, kuris daugiausia taikomas naujiems sklypams. Tokiu atveju atsi\u017evelgiama \u012f faktines \u012fsigijimo i\u0161laidas. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Mokes\u010dio tarifo dydis<\/h2>\n\n<p class=\"wp-block-paragraph\">Nuo 2016 m. mokes\u010di\u0173 inspekcija apmokestina peln\u0105 i\u0161 \u017eem\u0117s sklyp\u0173 pardavimo fiksuotu 30 % tarifu, kuris nedidina mokes\u010dio tarifo kitoms pajamoms.<\/p>\n\n<p class=\"wp-block-paragraph\">Mokes\u010di\u0173 mok\u0117tojai gali pasirinkti \u017eemesn\u012f \u012fprast\u0105 pajam\u0173 mokes\u010dio tarif\u0105, vadinam\u0105j\u0105 \u012fprasto apmokestinimo galimyb\u0119.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">Nekilnojamojo turto pajam\u0173 mokes\u010dio surinkimas ir sumok\u0117jimas<\/h2>\n\n<p class=\"wp-block-paragraph\">Pardav\u0117jai daugeliu atvej\u0173 privalo mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f parduodami \u017eem\u0117s sklypus ar nekilnojam\u0105j\u012f turt\u0105. Advokatai ar notarai apskai\u010diuoja ir sumoka \u0161\u012f mokest\u012f, ypa\u010d kai jie taip pat apskai\u010diuoja nekilnojamojo turto \u012fsigijimo mokest\u012f pirk\u0117jo pusei. Tokiais atvejais \u012fstatymas reikalauja mokestin\u012f atsiskaitym\u0105 vykdyti per \u0161alies atstov\u0105.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Du mokes\u010di\u0173 sumok\u0117jimo b\u016bdai<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Savaranki\u0161kas apskai\u010diavimas<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Jei \u012fgaliotas advokatas ar notaras apskai\u010diuoja nekilnojamojo turto \u012fsigijimo mokest\u012f, jis paprastai tuo pa\u010diu metu sumoka ir nekilnojamojo turto pajam\u0173 mokest\u012f.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Specialus avansinis mok\u0117jimas<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Jei \u0161alies atstovas neapskai\u010diuoja nekilnojamojo turto \u012fsigijimo mokes\u010dio, mokes\u010di\u0173 mok\u0117tojas atlieka <strong>avansin\u012f mok\u0117jim\u0105 mokes\u010di\u0173 inspekcijai<\/strong>. Ji \u012fskaito \u0161i\u0105 sum\u0105 <strong>v\u0117liau<\/strong> <strong>pajam\u0173 mokes\u010dio apskai\u010diavimo<\/strong> metu \u012f galutin\u012f mokest\u012f. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">Atsiskaitymo poveikis savaranki\u0161kai apskai\u010diuojant<\/h3>\n\n<p class=\"wp-block-paragraph\">Kai nekilnojamojo turto pajam\u0173 mokestis sumokamas savaranki\u0161kai apskai\u010diuojant, jis turi <strong>atsiskaitymo poveik\u012f<\/strong>. Tai rei\u0161kia, kad mokestis laikomas <g id=\"gid_1\">visi\u0161kai sumok\u0117tu<\/g>. Papildomas \u012fra\u0161as pajam\u0173 mokes\u010dio deklaracijoje nereikalingas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Avansinis mok\u0117jimas yra i\u0161imtis: Mokes\u010di\u0173 inspekcija \u012fskaito j\u012f apskai\u010diavimo metu, ta\u010diau jis <strong>n\u0117ra automati\u0161kai laikomas galutiniu mokes\u010diu<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Apmokestinimo pasirinkimas ir \u012fprastinis apmokestinimas<\/h3>\n\n<p class=\"wp-block-paragraph\">Kas parduoda nekilnojam\u0105j\u012f turt\u0105, gali savanori\u0161kai nurodyti \u0161\u012f sandor\u012f mokes\u010di\u0173 deklaracijoje. Taip vadinamoji <strong>apmokestinimo pasirinkimo galimyb\u0117<\/strong> leid\u017eia ne tik i\u0161taisyti klaidingus skai\u010diavimus, bet ir \u012fskaityti nuostolius i\u0161 kit\u0173 pardavim\u0173. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternatyviai galima pasirinkti <strong>\u012fprasto apmokestinimo galimyb\u0119<\/strong>. Jei asmeninis pajam\u0173 mokes\u010dio tarifas yra ma\u017eesnis nei 30 %, mokestin\u0117 na\u0161ta pardavimo pelnui atitinkamai suma\u017e\u0117ja. \u012eskaitymas atliekamas \u012fprasto pajam\u0173 mokes\u010dio apskai\u010diavimo metu.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bs\u0173 privalumai su advokato pagalba<\/h2>\n\n<p class=\"wp-block-paragraph\">Nekilnojamojo turto pajam\u0173 mokestis praktikoje kelia daug klausim\u0173. Su kvalifikuota teisine konsultacija i\u0161vengsite finansini\u0173 nuostoli\u0173 ir u\u017etikrinsite mokestin\u012f ai\u0161kum\u0105 prie\u0161 pasira\u0161ant sutart\u012f. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Da\u017eniausiai u\u017eduodami klausimai \u2013 DUK<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">K\u0105 rei\u0161kia \u201enekilnojamojo turto pajam\u0173 mokestis&#8221; ir koks mokes\u010dio tarifas taikomas?<\/span><\/div><div class=\"uagb-faq-content\"><p>ImmoESt yra speciali pajam\u0173 mokes\u010dio forma, numatanti 30 % fiksuot\u0105 mokes\u010dio tarif\u0105 pardavimo pelnui.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kada taikoma pagrindin\u0117s gyvenamosios vietos i\u0161imtis?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u0160i i\u0161imtis taikoma, jei nekilnojamajame turte buvo fakti\u0161kai gyventa kaip pagrindin\u0117je gyvenamojoje vietoje ne ma\u017eiau kaip dvejus metus nepertraukiamai nuo \u012fsigijimo arba penkerius metus per pastaruosius de\u0161imt met\u0173 \u2013 pardavimas turi paai\u0161kinti \u0161\u012f ankstesn\u012f naudojimo laikotarp\u012f.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kokiomis s\u0105lygomis netaikomas mokestis d\u0117l statytojo i\u0161imties?<\/span><\/div><div class=\"uagb-faq-content\"><p>Pardav\u0117jas turi b\u016bti <strong>pats pastat\u0119s<\/strong> pastat\u0105 \u2013 taip pat pagal statybos u\u017esakym\u0105 \u2013, prisi\u0117m\u0119s finansin\u0119 rizik\u0105, ir pastatas <strong>per pastaruosius de\u0161imt met\u0173 neturi b\u016bti nuomojamas<\/strong>. I\u0161imtis taikoma tik pastatui, ne \u017eem\u0117s sklypui. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Koki\u0105 rizik\u0105 kelia klaidingas savaranki\u0161kas apskai\u010diavimas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nepilni ar klaidingi duomenys arba klaidingi duomenys, pvz., nepagr\u012fstos i\u0161laidos, klaidingos i\u0161imtys gali lemti papildomus mok\u0117jimus, baudas ar pal\u016bkan\u0173 mok\u0117jimo prievol\u0119.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kaip i\u0161vengti mokestini\u0173 klaid\u0173?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kruop\u0161tus \u012fsigijimo ir reklamos i\u0161laid\u0173 dokumentavimas bei ankstyvas galim\u0173 i\u0161im\u010di\u0173 patikrinimas su teisine pagalba yra b\u016btini siekiant suma\u017einti mokestin\u0119 rizik\u0105.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kuo skiriasi \u201esenas turtas&#8221; nuo \u201enaujo turto&#8221;?<\/span><\/div><div class=\"uagb-faq-content\"><p>Senas turtas apima nekilnojam\u0105j\u012f turt\u0105, \u012fsigyt\u0105 iki 2002 m. kovo 31 d. Nauji pastatai, prie\u0161ingai, leid\u017eia atskaityti faktines i\u0161laidas i\u0161 pajam\u0173. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Nekilnojamojo turto pajam\u0173 mokestis Kas parduoda nekilnojam\u0105j\u012f turt\u0105 ir gauna pelno, daugeliu atvej\u0173 privalo mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f. Parduodant \u017eem\u0117s sklyp\u0105, nam\u0105 ar but\u0105 taikomas 30 % fiksuotas nekilnojamojo &#8230;","protected":false},"author":24,"featured_media":78421,"parent":68911,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1163,1134],"tags":[],"class_list":["post-78415","page","type-page","status-publish","has-post-thumbnail","hentry","category-nekilnojamojo-turto-teise","category-teise"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Nekilnojamojo turto pajam\u0173 mokestis Kas parduoda nekilnojam\u0105j\u012f turt\u0105 ir gauna pelno, daugeliu atvej\u0173 privalo mok\u0117ti nekilnojamojo turto pajam\u0173 mokest\u012f. Parduodant \u017eem\u0117s sklyp\u0105, nam\u0105 ar but\u0105 taikomas 30 % fiksuotas nekilnojamojo ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/78415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=78415"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/78415\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/68911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media\/78421"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=78415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=78415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=78415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}