How much tax could you pay when selling shares, cryptocurrency or property in Lithuania?
The Finorum Lithuania Capital Gains Tax Calculator estimates the personal income tax applicable to gains from privately held investments. Enter the acquisition price, sale price, eligible transaction costs and holding period to calculate the estimated taxable gain and tax due.
Lithuania introduced important personal income tax changes for 2026. The treatment now depends on the amount and category of income, whether investments are held through a declared investment account and whether a specific exemption applies.
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How capital gains are taxed in Lithuania
Capital gains realised by a Lithuanian tax resident are generally treated as taxable personal income.
The basic gain is calculated as:
Taxable gain = Sale proceeds − Acquisition cost − Eligible transaction expenses
A 15% personal income tax rate remains relevant for many investment gains. However, Lithuania introduced broader progressive taxation from 2026. Certain non-employment income is taxed at 15% up to the applicable 12-average-wage threshold, while amounts included in the general annual income calculation can be subject to the progressive 20%, 25% and 32% rates.
The thresholds are linked to the national average wage, known as VDU, and can therefore change each year.
Some categories continue to receive a separate 15% treatment regardless of the investor’s total annual income. These include qualifying gains from shares held for at least five years and income withdrawn as profit from a declared investment account.
The Lithuanian Ministry of Finance’s explanation of the 2026 reform outlines the progressive rates and the investment-income categories that remain subject to 15%.
Capital gains from shares and securities
Under the standard taxation route, the annual net gain from selling financial instruments is generally calculated by deducting:
- the documented acquisition price;
- brokerage commissions;
- mandatory exchange and settlement charges;
- other costs directly connected with the purchase or sale.
A €500 annual exemption may apply to the net gain from the sale of financial instruments outside the investment-account regime.
The Lithuanian State Tax Inspectorate, known as VMI, confirms that the difference between annual proceeds from financial instruments and their acquisition costs, including mandatory payments, is exempt when it does not exceed €500.
If the qualifying annual net gain exceeds €500, only the portion above the exemption is normally taxable. However, the relief does not apply to every securities transaction, and specific exclusions can affect shares acquired from an issuing company, related-party transactions and other special cases.
The official VMI guidance on exempt financial-instrument gains explains the €500 threshold.
Shares held for at least five years
From 2026, qualifying gains from shares held for at least five years retain a separate 15% personal income tax treatment regardless of the total amount of the taxpayer’s other annual income.
This is a rate rule rather than a complete exemption. Holding shares for five years does not normally make the entire gain tax-free.
The favourable fixed-rate treatment is relevant because gains from shares held for a shorter period may be affected by the broader progressive system when the taxpayer’s applicable non-employment income exceeds the relevant thresholds.
Special rules can apply to:
- shares received from an employer;
- shares acquired through employee options;
- reorganisations and exchanges of shares;
- substantial company ownership;
- transactions between related parties.
Employer-awarded shares can have their own holding-period and income-classification rules.
Lithuania’s investment account regime
Lithuania introduced the investment-account regime from 2025. It allows qualifying investment income to be reinvested without immediate taxation after every individual sale.
Under this regime, tax is generally deferred until the amount withdrawn from the declared investment account exceeds the amount previously contributed.
The basic calculation is therefore:
Taxable investment-account profit = Qualifying withdrawals − Remaining recognised contributions
From 2026, taxable profit withdrawn through the investment account is generally subject to a flat 15% personal income tax rate regardless of its amount.
The regime can simplify long-term investing because:
- sales inside the account do not necessarily create immediate tax;
- investment proceeds can be reinvested;
- gains and losses remain within the account calculation;
- tax is generally triggered only when excess value is withdrawn for other purposes.
However, the ordinary €500 annual securities exemption does not apply to gains taxed through the investment-account regime.
Not every asset or payment qualifies. The account must be properly declared, and investments must satisfy the statutory conditions. Dividends and certain other income can require separate consideration even when received through the same account.
The Lithuanian Ministry of Finance confirms that investment-account profit is taxed at 15% upon withdrawal and remains outside the general progressive annual-income calculation.
Example of a share gain
Suppose an investor using the standard taxation route sells shares for €30,000. The documented purchase price was €20,000 and eligible transaction costs were €500:
€30,000 − €20,000 − €500 = €9,500 net gain
If the ordinary €500 annual exemption applies:
€9,500 − €500 = €9,000 taxable gain
At an indicative rate of 15%, the estimated tax is:
€9,000 × 15% = €1,350
The final result can differ if the taxpayer has other gains, the progressive thresholds apply, the shares have been held for at least five years or the investment account is used.
Treatment of losses
The taxable result from financial instruments is generally determined by considering eligible annual proceeds and documented acquisition costs.
Losses from one qualifying sale may therefore reduce gains from other qualifying financial-instrument sales during the same tax year. However, losses cannot automatically be deducted from salaries, dividends, rental income or unrelated categories.
The ability to carry losses into later years depends on the applicable regime. An investment account handles gains and losses through the cumulative difference between contributions, withdrawals and account value rather than through the ordinary annual €500 exemption.
Investors should retain:
- purchase and sale confirmations;
- broker statements;
- transaction-fee records;
- bank statements;
- evidence of the acquisition date;
- investment-account contributions and withdrawals;
- documentation relating to corporate reorganisations.
Cryptocurrency taxation in Lithuania
Cryptocurrency gains can be taxable in Lithuania, but their classification depends on the character and frequency of the activity.
For an occasional private transaction, the gain is generally calculated as the proceeds or market value received minus the documented acquisition cost and eligible transaction expenses. A 15% rate can apply within the relevant limit for non-employment income, while higher annual income may be affected by Lithuania’s progressive 2026 rules.
A disposal can include:
- selling cryptocurrency for euros;
- exchanging one cryptoasset for another;
- using cryptocurrency to purchase goods or services;
- transferring cryptocurrency in exchange for other property.
When cryptocurrency is used to pay for goods or services, the VMI considers the cryptocurrency to have been disposed of at the market value of what was received. The VMI guidance on virtual currencies explains this treatment.
Frequent, organised and continuous crypto trading can qualify as individual activity. In that situation:
- business-income rules may apply;
- allowable expenses are calculated differently;
- social insurance and health insurance contributions may arise;
- additional record-keeping obligations can apply.
Mining, staking, employment rewards and payments received for services should not automatically be treated as ordinary private disposal gains.
Crypto investors should keep complete exchange reports, wallet histories, acquisition records, transaction fees and euro valuations for every relevant event.
Capital gains from property
Lithuania significantly shortened the standard property holding-period exemption from 2026.
Income from selling real estate is generally exempt when the property has been owned for at least five years. Until 31 December 2025, the standard requirement was ten years.
Lithuania · Real Estate — From 2026, a private property gain is generally exempt when the property has been owned for at least five years. TAX FREE ✓
The official VMI property guidance confirms the new five-year period.
For a taxable sale within five years, the gain is generally calculated by deducting the documented acquisition price and eligible compulsory expenses from the proceeds.
Costs may include:
- the original purchase price;
- mandatory registration and notarial expenses;
- documented construction or value-increasing improvement costs;
- certain mandatory payments connected with acquisition and sale.
Ordinary maintenance and undocumented expenditure cannot automatically be deducted.
Main-residence exemptions
A residential property may qualify for exemption even when it has been owned for less than five years.
The gain is generally exempt where the seller had officially declared the property as their residence for at least two years before the sale.
An exemption can also apply when the residence was declared for less than two years if:
- the proceeds are used to acquire another home in an EEA country within one year; and
- the taxpayer declares their residence in that new home within the same period.
These rules depend on formally declared residence, not merely on the person having physically occupied the property.
Lithuania · Main Residence — Exemption may apply after two years of declared residence or when the proceeds are reinvested in another qualifying EEA home within one year. TAX FREE ✓
Example of a taxable property sale
Suppose a property is sold in 2026 for €180,000 after being owned for three years. Its documented acquisition cost was €130,000, while eligible purchase, improvement and selling expenses total €10,000:
€180,000 − €130,000 − €10,000 = €40,000 gain
Because the standard five-year holding period has not been completed, the gain may be taxable unless a main-residence exemption applies.
An initial 15% estimate would be:
€40,000 × 15% = €6,000
The actual liability can be higher if the gain is included in annual income subject to the progressive 2026 rates.
Inherited and gifted property
The acquisition date and recognised cost of inherited or gifted property are not necessarily determined by the amount personally paid by the recipient.
For inherited property, the recognised acquisition value may be based on the value established for inheritance purposes. Gifted property can follow separate valuation rules depending on the donor and the documentation.
Entering a zero acquisition cost without checking the applicable tax value can therefore produce an incorrect result.
Cross-border investments
A Lithuanian tax resident is generally taxable on worldwide income, including foreign securities, overseas property and cryptocurrency held through foreign platforms.
A double taxation agreement may determine whether another country can tax the same gain and whether foreign tax can be credited in Lithuania.
Foreign-currency amounts must generally be converted into euros using an accepted rate for the relevant transaction date. Non-residents are normally taxed only on specified Lithuanian-source income, including certain gains from Lithuanian real estate.
Calculator assumptions
Unless another route is selected, the calculator assumes that the user:
- is an individual tax resident of Lithuania;
- holds the asset privately;
- can document the acquisition cost and eligible expenses;
- is not carrying out professional individual activity;
- completes the disposal during 2026;
- uses the ordinary securities regime unless the investment-account option is selected;
- has no special treaty, employer-share or restructuring relief.
The actual result may differ because of other annual income, progressive rates, the €500 exemption, the investment-account regime, declared residence or individual activity.
Important notice
The Lithuania Capital Gains Tax Calculator provides an estimate for informational purposes only. It does not replace an official Lithuanian tax return or personalised advice.
The 2026 progressive income-tax changes, investment-account regime, five-year share treatment and new property holding-period exemption can materially affect the result.
Consult a qualified Lithuanian tax adviser or the VMI before reporting a substantial securities, cryptocurrency or property transaction.
Lithuania capital gains tax calculator
Matias Buće has a formal background in administrative law and more than ten years of experience studying global markets, forex trading, and personal finance. His legal training shapes his approach to investing — with a focus on regulation, structure, and risk management. At Finorum, he writes about a broad range of financial topics, from European ETFs to practical personal finance strategies for everyday investors.