Pirkimo-Pardavimo Sutartis
A pirkimo-pardavimo sutartis is the Lithuanian sale and purchase agreement — the notarially certified contract used to transfer real property ownership in Lithuania, required for registration in the Real Property Register.
The pirkimo-pardavimo sutartis (purchase agreement) is the central legal instrument in Lithuanian property transactions. Lithuanian law requires the contract to be notarially certified (notariškai patvirtinta) for the transfer of real estate to be registerable in the Nekilnojamojo Turto Registras (Real Property Register).
The agreement must include the full identification of both parties with their Lithuanian personal codes (asmens kodas), a precise description of the property using its unique object number (unikalus numeris) from the Real Property Register, the agreed price, payment terms, and conditions. The notary verifies the parties' identities and the property's registered status before certifying.
Key Facts
| Aspect | Detail |
|---|---|
| Form | Notarially certified (notariškai patvirtinta) |
| Register | Nekilnojamojo Turto Registras (NTR) |
| Transfer Tax | None in Lithuania |
| New Builds | 21% VAT |
| Pre-emption | Pirmumo teisė — check before signing |
Lithuanian law requires that a Lithuanian notary conduct an anti-money laundering check and verify both parties' identity documents. The notary also checks for any pre-emption rights (pirmumo teisė) — including those of co-owners and, in certain agricultural cases, neighbours — before certifying the transfer.
Lithuania levies no separate real estate transfer tax. Buyers are responsible for Real Property Register registration fees and notarial fees (regulated by the Notariato tarifa). For new-build sales, 21% VAT applies.
EU and EEA citizens may purchase Lithuanian real estate freely except for agricultural and forestry land, which is subject to restrictions. Non-EEA nationals may purchase subject to reciprocity conditions. Since 2014 all restrictions on EU citizens purchasing agricultural land have been lifted following a transitional period.
Frequently Asked Questions
Is a notary required for all Lithuanian property purchases?
Yes. A pirkimo-pardavimo sutartis for real property in Lithuania must be notarially certified by a licensed Lithuanian notaras before it can be submitted to the NTR for registration. Uncertified agreements cannot effect a legal transfer.
Is there a property transfer tax in Lithuania?
Lithuania does not impose a separate real estate transfer tax on the buyer. Sellers may be liable to income tax on capital gains if the property is not their primary residence. New-build sales by developers are subject to 21% VAT.
Can EU citizens buy agricultural land in Lithuania?
Yes — since the end of the transitional period in 2014, EU and EEA citizens may purchase Lithuanian agricultural and forestry land on the same terms as Lithuanian citizens, subject to qualification requirements for agricultural use.
Need a lawyer in Lithuania?
Find a Verified Lithuania Property Lawyer →