The order, published 31 March 2026, extends the deadline for filing and paying personal income tax for residents using the investment account taxation regime for the 2025 tax period, moving the due date to 1 June 2026.
The Lithuanian State Tax Inspectorate has extended the deadline for filing the personal income tax (PIT) return and paying the tax due for certain taxpayers using the investment account regime, with the order published on 31 March 2026.
Under the decision of the State Tax Inspectorate, permanent residents of Lithuania who applied the investment account taxation regime under Article 121 of the Law on Personal Income Tax of the Republic of Lithuania for income received through an investment account must now submit their Personal Income Tax Declaration form GPM311 and pay the tax due by 1 June 2026.
The extension applies only to individuals who used this investment account regime in 2025. The change is based on provisions of the Law on Tax Administration of the Republic of Lithuania and related rules governing tax declaration deadlines and extensions.
The State Tax Inspectorate said the extra time is needed to adjust reporting systems linked to the relatively new investment account taxation framework. Other personal income tax filing and payment deadlines remain unchanged for taxpayers not covered by the regime.
