Alongside standard income tax, in Lithuania individuals are subject to three types of investment-related tax. That includes interest income tax, dividend tax, and capital gains tax. Capital gains tax applies to income gained from selling or otherwise trading stock units.
Unrealised increases in share value are generally not taxed. Under the ordinary regime, disposal income is generally recognised in the year it is received, with declaration obligations determined by the applicable rules. Since 2025, Lithuanian tax residents may use the investment account regime for eligible investments through an account declared to VMI. Under this regime, qualifying investment income is taxed when withdrawals exceed the remaining contribution balance, rather than after each sale. For 2026, the applicable rate is 15%, and the EUR 500 exemption does not apply.
Capital gains tax applies only to the gain – not the total amount of money received.
SELLING PRICE – INITIAL PURCHASE PRICE = CAPITAL GAINS
Capital gains tax rate and exemptions
For 2026, the tax rate on share disposal gains depends on the holding period and the applicable taxation regime. Outside the investment account regime, an annual EUR 500 exemption applies to eligible net gains from financial instrument disposals. This exemption does not apply to shares transferred back to their issuer or disposals arising from an entity’s liquidation. Other statutory exclusions also apply.
For 2026, outside the investment account regime, taxable gains from shares acquired more than five years before disposal are taxed at 15%, regardless of amount. For other share disposals, subject to special statutory rules, the first EUR 27,745.80 of combined qualifying non-employment, non-individual-activity income is taxed at 15%. The excess is subject to progressive rates of 20%, 25% and 32%, with annual income thresholds of EUR 83,237.40 and EUR 138,729. These thresholds depend on total annual income included in the statutory aggregation calculation, including the portion taxed at 15%.
Another tax privilege applies when stocks are bought through a commercial bank or a stockbroker. In this case, commission paid for trading services is added to the stock acquisition price, in turn lowering taxable capital gains once stocks are sold.
Contact Company in Lithuania UAB to receive professional guidance on regulations and other nuances related to correct administration and declaration of capital gains tax. Our team of competent and experienced professionals will gladly assist you, providing valuable input and assurance on tax-related and other questions. Company in Lithuania UAB provides legal and regulatory assistance to businesses seeking authorisation as Crypto-Asset Service Providers (CASPs) in Lithuania under Regulation (EU) 2023/1114 (MiCA). Since 1 January 2026, Lithuania’s former national VASP registration regime no longer provides authorisation to offer regulated crypto-asset services. Businesses intending to provide services within the scope of MiCA must generally obtain CASP authorisation from the Bank of Lithuania or qualify for an applicable exemption.
