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Inheritance tax in Lithuania 2026
The family circle is wide and free: spouses, (adopted) children, parents, grandparents, grandchildren, brothers, sisters and wards pay no inheritance tax at all.
Everyone else pays 5% on inherited value up to EUR 150,000 — and 10% on the whole amount once it exceeds that — computed on 70% of fair market value.
At a glance
- top rate
- 10% (on the entire value above EUR 150,000)
- entry band
- 0% for close family; estates under EUR 3,000 exempt
- tax year basis
- Per inheritance, before the certificate issues
- filing deadline
- Foreign inheritances declared by 1 March of the following year
- residency basis
- Residents: worldwide; non-residents: Lithuanian property and registrable movables
- regime flag
- Taxable value = 70% of market value
Rates
Inheritance tax (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Spouse, children, parents, grandparents, grandchildren, siblings, guardians and wards |
| 5% | 70% of market value | Other heirs — inherited value up to EUR 150,000 |
| 10% | 70% of market value (entire amount) | Other heirs — where value exceeds EUR 150,000 |
| 0% | — | Inherited property worth up to EUR 3,000 |
Thresholds & allowances
- Gift exemptionsFamily unlimited; others EUR 2,500
Gifts from spouses, children, parents, grandparents, grandchildren and siblings are income-tax-free without limit; any other donor's gifts are free up to EUR 2,500 a year
- Municipal discretionReductions possible
Municipalities can defer the tax up to a year, reduce it or waive it
Residency
Residency trigger
Residents owe the tax on worldwide inheritances (foreign ones declared by 1 March); the tax is paid before the inheritance certificate is issued.
Non-resident treatment
Non-resident heirs pay only on Lithuanian real estate and registrable movables; gifts received by non-residents from Lithuanian sources are not taxed at all.
Notes
- The 10% rate is a cliff, not a bracket — EUR 151,000 of taxable value is taxed at 10% on the whole amount.
- Gifts above the exemptions are ordinary income under the 15%-then-progressive passive rules, not a separate gift tax.
- Foreign inheritance tax is creditable per country when the state is on the finance ministry's list.
- There is no wealth tax; the new banded property tax on homes applies from 2026.
FAQ
Do children pay inheritance tax in Lithuania?
No — 0%, along with spouses, parents, grandparents, grandchildren and siblings; unrelated heirs pay 5%, or 10% once the value passes EUR 150,000.
How are gifts taxed?
Gifts from close family are exempt without limit; from anyone else the first EUR 2,500 a year is free, and the excess is taxed as ordinary income at 15% and up.
Figures: tax year 2026, compiled from public sources. Not tax advice.