Taxes are paid every three months prior to the 15th day of the first month of the next calendar quarter. The total amount of tax is computed based on the amount of resources expected to be used. At the close of the taxable year the amount of tax is computed on the basis of the amount of the extracted resources. Tax on Pollution Legal or natural entities which emit physical, chemical or biological pollutants are subject to a tax of one Litas per tonne of pollutants. Basic, increased and reduced rates may be applied depending on the amount of emissions.
Banks pay a percent of their margins.
Commonly used roads and plots of land owned by diplomatic missions of foreign states are exempt from land taxes.