Lithuania capital gains tax calculator
Lithuania taxes capital gains at a 15% base rate, with a EUR 500 exemption on financial instruments and EUR 2,500 on crypto and other property. From 2026 the base runs 15/20/25/32% across the 12/36/60 VDU bands, and securities held at least 5 years stay at 15%.
Work out the tax on a share, fund, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the year’s bands and allowances, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-18, from VMI’s financial-instrument guidance.
Current rules
The rates behind the number
The capital-gains rates and allowances by year
| Tax year | Securities, funds & unlisted | Crypto & other valuables | Real property | Bands above the first |
|---|---|---|---|---|
| 2021 | 15% after EUR 500 exempt | 15% after EUR 2,500 exempt | 15%; exempt if held at least 10 years | 20% above 120 VDU (EUR 162,324) |
| 2022 | 15% after EUR 500 exempt | 15% after EUR 2,500 exempt | 15%; exempt if held at least 10 years | 20% above 120 VDU (EUR 180,492) |
| 2023 | 15% after EUR 500 exempt | 15% after EUR 2,500 exempt | 15%; exempt if held at least 10 years | 20% above 120 VDU (EUR 202,188) |
| 2024 | 15% after EUR 500 exempt | 15% after EUR 2,500 exempt | 15%; exempt if held at least 10 years | 20% above 120 VDU (EUR 228,324) |
| 2025 | 15% after EUR 500 exempt | 15% after EUR 2,500 exempt | 15%; exempt if held at least 10 years | 20% above 120 VDU (EUR 253,065.60) |
| 2026 | 15% after EUR 500; held 5 years or more stays at 15% | 15% after EUR 2,500 exempt | 15%; exempt if held more than 5 years | 20/25/32% at 12/36/60 VDU (EUR 27,745.80 / 83,237.40 / 138,729) |
| 2027 (planning) | 15% after EUR 500; held 5 years or more stays at 15% | 15% after EUR 2,500 exempt | 15%; exempt if held more than 5 years | 2026 boundaries carried: 2027 VDU euro values unpublished |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed shares and securities (financial instruments) | 15% after the EUR 500 annual exemption |
| Funds and ETFs | Financial instruments: same calculation, allowance and rates |
| Unlisted shares, interests and units | Financial instruments: same calculation, allowance and rates |
| Securities held at least 5 years, from 2026 | Still 15%, and excluded from the 20/25/32% progressive base |
| Crypto and other personal valuables | Other non-registered property: 15% after the EUR 2,500 annual exemption, no holding exemption |
| Real property | 15% after the ownership exemption: at least 10 years through 2025, more than 5 years from 2026 |
| Main residence | Exempt with residence declared for the 2 years immediately before the sale |
| Losses | Net only inside their own class and within the year; the GPMĮ carries none forward |
| Return and payment | GPM311 annual return by 2 May of the following year (next working day) |
Tables come from the source records retrieved 2026-09-18; each links back to the authority page above. The 2027 VDU euro thresholds are not yet published, so the 2027 row uses the 2026 boundaries as a planning assumption.
Questions
Lithuania capital gains questions
How much is capital gains tax in Lithuania?
The base rate is 15%. Financial instruments get a EUR 500 annual exemption; crypto and other non-registered property get EUR 2,500. Through 2025 the part of your combined non-employment income above 120 VDU pays 20%. From 2026 the bands are 15% up to 12 VDU, 20% from 12 to 36 VDU, 25% from 36 to 60 VDU and 32% above 60 VDU.
When is real property exempt in Lithuania?
Through 2025 non-residential property was exempt when held at least 10 years; from 2026 the door is holding MORE than 5 years, so exactly five years does not qualify. A flat or house is exempt when you had declared residence there for at least the 2 years immediately before the sale.
Can I carry a capital loss forward?
No. A financial-instrument loss nets only against financial-instrument gains of the same year, and an other-property loss only against other-property gains. A negative result is not carried into another year, and there is no cross-class offset. VMI's guidance states no carryforward for these classes.
How does Lithuania tax a capital gain?
Lithuania taxes a resident individual's capital gains inside the personal income tax (gyventojų pajamų mokestis, GPM), one calendar year at a time. Capital-asset income is the sale proceeds less the documented acquisition cost and the mandatory acquisition and disposal payments; the annual GPM311 return is filed and the tax paid by 2 May of the following year, moving to the next working day when that date is not a working day (the 2026 return is due 3 May 2027). The currency is the euro. Sources: https://www.vmi.lt/evmi/deklaracia-pro-dohodi and https://www.vmi.lt/evmi/kaip-apmokestinamos-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos-
How are shares and securities taxed?
Financial instruments (listed shares and securities): the year's aggregate of disposals is sale proceeds less acquisition cost and mandatory costs; the first EUR 500 of a positive annual difference is exempt (GPMĮ article 17), and the excess is taxed at 15% up to 12 VDU (EUR 27,745.80), 20% from 12 to 36 VDU (EUR 83,237.40), 25% from 36 to 60 VDU (EUR 138,729) and 32% above 60 VDU. From 2026 a security held at least 5 years is still taxed at 15% but is excluded from the 20/25/32% progressive-base calculation; a holding under 5 years runs the 15% band and the 20/25/32% bands above it. Sources: https://www.vmi.lt/evmi/kokiais-atvejais-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos-neapmokestinamos- and https://www.vmi.lt/evmi/kaip-apmokestinamos-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos-
Are funds and ETFs treated differently?
Fund certificates, ETFs and transferable fund securities are financial instruments for the same calculation, allowance and rates, and unlisted shares, interests and units are financial instruments too. No separate fund or ETF holding-period exemption was identified in the cited VMI materials; from 2026 the same 5-year rule as other securities applies. Sources: https://www.vmi.lt/evmi/kaip-apmokestinamos-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos- and https://www.vmi.lt/evmi/kokiais-atvejais-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos-neapmokestinamos-
How is crypto taxed in Lithuania?
Crypto and other personal valuables are "other non-registered property": the year's combined difference between documented sale proceeds and acquisition and mandatory costs is exempt up to EUR 2,500, and the excess is taxed at the same base (15% up to 12 VDU, then 20% from 12 to 36 VDU, 25% from 36 to 60 VDU and 32% above 60 VDU). There is no holding-period exemption for this class, and crypto payments and exchanges are disposals when the taxable transaction occurs. VMI's September 2025 crypto guidance is the source for the crypto reading. Sources: https://www.vmi.lt/evmi/kaip-apmokestinamos-kito-neregistruotino-turto-pardavimo-pajamos- and https://www.vmi.lt/evmi/documents/20142/391071/2025_09-kriptovaliutos.pdf/04fd8b88-1634-4896-e857-18c6150fe7a1
How is real estate taxed?
Real property: the taxable gain is the sale proceeds less the acquisition cost and the mandatory acquisition and disposal payments, taxed at the same base (15% up to 12 VDU, then 20% from 12 to 36 VDU, 25% from 36 to 60 VDU and 32% above 60 VDU). Through 2025 non-residential property held at least 10 years is exempt; from 2026 the exemption requires holding MORE than 5 years, so exactly 5 years does not qualify. A flat or house is exempt when the taxpayer had declared residence there for at least the 2 years immediately before the sale; a shorter declaration can still qualify where another home is bought and residence declared there within 1 year. Sources: https://www.vmi.lt/evmi/kaip-apmokestinamos-nekilnojamojo-turto-pardavimo-pajamos- and https://www.vmi.lt/evmi/5726
How do losses work?
Losses: financial-instrument losses net only against financial-instrument gains of the same year, and other-property losses only against other-property gains; a negative result is not carried into another year, and there is no cross-class offset. VMI's individual guidance states no carryforward for these classes; do not carry a loss without a statute-specific confirmation (a flagged gap in this calculator). Source: https://www.vmi.lt/evmi/kaip-apmokestinamos-finansini%C5%B3-priemoni%C5%B3-pardavimo-pajamos-