Draft amendments aim to expand investment incentives and extend tax relief for green projects to 2030.
Lithuania’s members of the parliament submitted draft amendments to the Corporate Income Tax Law (Project No. XVP-260) on 11 November 2025, aiming to expand investment incentives and extend relief periods until 2030.
The draft includes a preamble, detailed paragraphs, and a cover letter.
The proposed amendments revise Articles 2 and 46‑1 of the current law (Nr. IX‑675) and were prepared in coordination with the Ministry of Justice and the Ministry of Finance. They clarify the scope of qualifying investment projects, explicitly covering alternative-fuel public transport and technologies protected by international patents.
The legislation also ensures that investments replacing existing assets—such as buses used for passenger transport—qualify if they align with climate and transport policy objectives.
Under the draft, taxpayers could claim deductions for qualifying investment expenditures incurred up to the 2030 tax year, extending the current 2028 limit.
If approved, the amendments will take effect on 1 January 2026.
