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Capital gains tax in Lithuania 2026
Capital gains pay 15% up to 12 average wages of combined non-employment income (EUR 27,745.80), with the excess at 20/25/32% — unless you held the shares over 5 years, which locks in a flat 15%.
Property turned friendlier in 2026: the general exemption now needs only 5 years' ownership (down from 10), and your home is exempt after 2 years' residence or 1-year reinvestment.
At a glance
- top rate
- 32% (within the scale, above the passive gate)
- entry band
- EUR 500 tax-free for financial-instrument gains; EUR 2,500 for other property
- tax year basis
- Calendar year
- filing deadline
- 1 May with the annual return
- residency basis
- Residents: worldwide gains; non-residents: Lithuanian property and registrable movables only
- regime flag
- Shares held 5+ years: flat 15% regardless of amount
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% / 20–32% | Gain above EUR 500 | Financial instruments — 15% within the passive-income gate, progressive above |
| 15% flat | Gain | Shares held more than 5 years (outside the investment account); shares from 3-year-held employee options |
| Deferred, then 15% | Withdrawals above contributions | Listed investments inside the investment account |
| 0% | — | Real estate owned 5+ years (2026, was 10); your home after 2 years' residence or with 1-year reinvestment; registered vehicles after 3 years |
| 0% | — | Other property gains up to EUR 2,500 a year (waste excluded) |
Thresholds & allowances
- Financial-instrument exemptionEUR 500 a year
Not available for gains routed through an investment account
- Other-property exemptionEUR 2,500 a year
For assets other than immovable property and securities
- Pre-2011 property3 years
Property acquired before 2011 keeps the shorter ownership test
Residency
Residency trigger
Residents report gains annually; exemptions cover European Economic Area (EEA)-located property on the same terms as Lithuanian assets.
Non-resident treatment
Non-residents are taxed only on Lithuanian real estate and registrable movables — gains on shares in Lithuanian companies are not taxed at all; purchasers withhold, with net reassessment on request.
Notes
- The 5-year share rule plus the investment account give patient investors two separate routes to a capped 15%.
- Losses can't cross categories, and private investors have no carryforward.
- Business-attached assets are business income, outside these rules.
- From 2026 a municipal tax on primary residences starts above at least EUR 450,000 of value (0.1–1%), with other homes on a 0–1% banded scale from EUR 50,000.
FAQ
How are share gains taxed in Lithuania?
15% up to the 12-average-wage line (EUR 27,745.80 of combined non-employment income), then 20-32% (interest keeps a EUR 500 exemption) — and a flat 15% whatever the size for shares held more than 5 years.
When is property sale tax-free?
After 5 years of ownership from 2026 (halved from 10), or for your official home after 2 years' residence — or sooner if you reinvest the proceeds in a new home within 1 year.
Figures: tax year 2026, compiled from public sources. Not tax advice.