'%3e%3cpath%20fill='%236da544'%20d='m0%20167%20253.8-19.3L512%20167v178l-254.9%2032.3L0%20345z'/%3e%3cpath%20fill='%23ffda44'%20d='M0%200h512v167H0z'/%3e%3cpath%20fill='%23d80027'%20d='M0%20345h512v167H0z'/%3e%3c/g%3e%3c/svg%3e)
Crypto tax in Lithuania 2026
Crypto disposals are other-property income under the tax office's guidance: the first EUR 2,500 of other-property income each year is exempt, gains then pay 15% up to 12 average wages of combined non-employment income (EUR 27,745.80), and the excess joins the 20/25/32% scale.
The 2025 investment account explicitly excludes direct crypto — the deferral wrapper is for listed instruments only.
At a glance
- top rate
- 32% (only above the 12-average-wage line)
- entry band
- EUR 2,500 other-property exemption, then 15%
- tax year basis
- Calendar year, self-assessed
- filing deadline
- 1 May with the annual return
- residency basis
- Ordinary residence rules — home, 183 days or the 280-day two-year test
- regime flag
- No holding-period relief; frequent trading becomes registered individual activity
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Gain | Up to 12 average wages (EUR 27,745.80) of combined non-employment income — after the EUR 2,500 other-property exemption |
| 20% – 32% | Gain | The excess above the 12-average-wage line, aggregated with other income |
| 20% less credit / scale | Net profits | Frequent, business-like trading and mining as registered individual activity |
Thresholds & allowances
- Investment accountExcluded
Crypto and direct start-up stakes cannot use the deferral wrapper
- Other-property exemptionEUR 2,500 a year
Crypto shares this exemption with other movable-property sales — tax-office guidance preserves it under the 2026 rules.
Residency
Residency trigger
Residents self-assess crypto gains in the 1 May return; sales, swaps and spending are disposals at market value.
Non-resident treatment
Non-residents' private crypto gains are outside Lithuanian tax — crypto is neither Lithuanian real estate nor registrable movable property.
Notes
- The chapter does not name crypto — this block rests on the non-employment-income rules and published practice; verify before relying on it.
- The 2026 reform kept the 15% rate for qualifying non-employment income up to 12 average wages — the tax office's crypto guidance (September 2025) confirms other-property treatment and the EUR 2,500 exemption, with only the excess moving to the new scale.
- The unavailable investment account and 5-year share rule mean crypto lacks the shelters equities enjoy.
- Getting paid in crypto is employment or activity income at market value.
- Registered-activity traders pay 19.5% social contributions on 90% of profits alongside the income tax.
FAQ
How is crypto taxed in Lithuania?
As other-property income: EUR 2,500 a year exempt, then 15% up to 12 average wages (EUR 27,745.80) of combined non-employment income, with the excess at 20/25/32%. Dividends and 5-year-held shares keep their own 15%.
Can I use the investment account for crypto?
No — direct crypto holdings are excluded from the deferral wrapper introduced in 2025, which covers listed shares and bonds only.
Figures: tax year 2026, compiled from public sources. Not tax advice.