Under the amended Corporate Income Tax (CIT) Law, companies undertaking qualifying projects may receive tax relief for up to 20 tax years.

Lithuania has extended its corporate income tax exemption for large-scale investment projects under a new Law No. XV-383 , published in the Official Gazette on 30 June 2025. The changes will take effect from 1 January 2026 and apply to subsequent tax years.

Under the amended Corporate Income Tax (CIT) Law, companies undertaking qualifying projects may receive tax relief for up to 20 tax years.

To qualify, companies must invest at least EUR 20 million, or EUR 30 million if the project is located in Vilnius. For very large projects approved by the European Commission, the minimum investment threshold has been raised from EUR 100 million to EUR 110 million, in line with changes to EU rules made in June 2023.

At least 75% of the company’s income during a tax year must come from manufacturing or digital services such as data processing or web hosting. If these conditions are not met in a given year, the exemption is paused but can resume in future years, as long as the 20-year limit is not exceeded.