![\"Kapitalo](\"https:\/\/tet.lt\/wp-content\/uploads\/Capital-Gains-Tax-Lithuania.svg\" "\\"Kapitalo")
Be standartinio pajam\u0173 mokes\u010dio, Lietuvoje asmenys moka trij\u0173 r\u016b\u0161i\u0173 su investicijomis susijusius mokes\u010dius. Tai apima pal\u016bkan\u0173 pajam\u0173 mokest\u012f, dividend\u0173 mokest\u012f ir kapitalo prieaugio mokest\u012f. Kapitalo prieaugio mokestis taikomas pajamoms, gautoms pardavus ar kitaip perleidus akcijas.<\/p>\n
Nerealizuotas akcij\u0173 vert\u0117s padid\u0117jimas paprastai neapmokestinamas. Pagal \u012fprast\u0105 re\u017eim\u0105, perleidimo pajamos paprastai pripa\u017e\u012fstamos tais metais, kai jos gaunamos, o deklaravimo prievol\u0117s nustatomos pagal taikomas taisykles. Nuo 2025 m. Lietuvos mokes\u010di\u0173 rezidentai gali naudoti investicin\u0117s s\u0105skaitos re\u017eim\u0105 tinkamoms investicijoms per VMI deklaruot\u0105 s\u0105skait\u0105. Pagal \u0161\u012f re\u017eim\u0105 tinkamos investicin\u0117s pajamos apmokestinamos, kai i\u0161\u0117mimai vir\u0161ija likus\u012f \u012fmok\u0173 likut\u012f, o ne po kiekvieno pardavimo. 2026 m. taikomas 15 % tarifas ir 500 EUR lengvata netaikoma.<\/p>\n
Kapitalo prieaugio mokestis taikomas tik pelnui, o ne visai gautai pinig\u0173 sumai.<\/p>\n
2026 m. akcij\u0173 perleidimo pelno mokes\u010dio tarifas priklauso nuo laikymo laikotarpio ir taikomo apmokestinimo re\u017eimo. Ne investicin\u0117s s\u0105skaitos re\u017eimo atveju, metinis 500 EUR neapmokestinamasis dydis taikomas tinkamam grynajam pelnui i\u0161 finansini\u0173 priemoni\u0173 perleidimo. \u0160i neapmokestinamoji vert\u0117 netaikoma akcijoms, gr\u0105\u017eintoms j\u0173 emitentui, arba perleidimams, atsiradusiems d\u0117l subjekto likvidavimo. Taip pat taikomos kitos \u012fstatymin\u0117s i\u0161imtys.<\/p>\n
2026 m., neinvesticin\u0117s s\u0105skaitos re\u017eimu, apmokestinamasis pelnas i\u0161 akcij\u0173, \u012fsigyt\u0173 daugiau nei prie\u0161 penkerius metus iki perleidimo, apmokestinamas 15 % tarifu, neatsi\u017evelgiant \u012f sum\u0105. Kit\u0173 akcij\u0173 perleidimo atvej\u0173, laikantis speciali\u0173 \u012fstatym\u0173 taisykli\u0173, pirmieji 27 745,80 EUR bendr\u0173 tinkam\u0173 pajam\u0173 i\u0161 ne darbo santyki\u0173 ir ne individualios veiklos apmokestinami 15 % tarifu. Vir\u0161ijamai sumai taikomi progresiniai 20 %, 25 % ir 32 % tarifai, o metin\u0117s pajam\u0173 ribos yra 83 237,40 EUR ir 138 729 EUR. \u0160ios ribos priklauso nuo bendr\u0173 metini\u0173 pajam\u0173, \u012ftraukt\u0173 \u012f \u012fstatym\u0173 numatyt\u0105 sumavimo skai\u010diavim\u0105, \u012fskaitant dal\u012f, kuri apmokestinama 15 % tarifu.<\/p>\n
Kita mokes\u010di\u0173 lengvata taikoma, kai akcijos perkamos per komercin\u012f bank\u0105 arba bir\u017eos makler\u012f. Tokiu atveju prie akcij\u0173 \u012fsigijimo kainos pridedamas u\u017e prekybos paslaugas sumok\u0117tas komisinis mokestis, o tai savo ruo\u017etu suma\u017eina apmokestinam\u0105j\u012f kapitalo prieaug\u012f, kai akcijos parduodamos.<\/p>\n
Kontaktas<\/strong><\/a> Company in Lithuania UAB<\/strong><\/a> gauti profesionali\u0105 pagalb\u0105 reglament\u0173 ir kit\u0173 niuans\u0173, susijusi\u0173 su teisingu kapitalo prieaugio mokes\u010dio administravimu ir deklaravimu, klausimais. M\u016bs\u0173 kompetenting\u0173 ir patyrusi\u0173 specialist\u0173 komanda mielai Jums pad\u0117s, suteikdama verting\u0173 patarim\u0173 ir u\u017etikrinim\u0105 su mokes\u010diais ir kitais klausimais. Company in Lithuania UAB teikia teisin\u0119 ir reguliavimo pagalb\u0105 \u012fmon\u0117ms, siekian\u010dioms gauti kriptovaliut\u0173 turto paslaug\u0173 teik\u0117j\u0173 (CASP) leidim\u0105 Lietuvoje pagal Reglament\u0105 (ES) 2023\/1114 (MiCA). Nuo 2026 m. sausio 1 d. buvusi Lietuvos nacionalin\u0117 VASP registracijos tvarka nebesuteikia leidim\u0173 teikti reguliuojamas kriptovaliut\u0173 turto paslaugas. \u012emon\u0117s, ketinan\u010dios teikti paslaugas, patenkan\u010dias \u012f MiCA taikymo srit\u012f, paprastai turi gauti CASP leidim\u0105 i\u0161 Lietuvos banko arba atitikti atitinkamos i\u0161imties reikalavimus.<\/p>","protected":false},"excerpt":{"rendered":" Capital Gains Tax in Lithuania 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…<\/p>","protected":false},"author":1,"featured_media":8893,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[11],"class_list":["post-8892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","tag-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/8892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/comments?post=8892"}],"version-history":[{"count":6,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/8892\/revisions"}],"predecessor-version":[{"id":34774,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/posts\/8892\/revisions\/34774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media\/8893"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/media?parent=8892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/categories?post=8892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tet.lt\/lt\/wp-json\/wp\/v2\/tags?post=8892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}