Lithuania’s government proposed amendments that would reduce the tax rate applied to the lottery tax base from 18% to 10%. The draft would apply the lower rate to tax periods beginning on or after 1 July 2027.
Lithuania’s government has published draft amendments to the Republic of Lithuania Law on Lottery and Gaming Tax No. IX-326 that would lower the tax rate applied to the lottery tax base from 18% to 10%.
The draft amendments, dated 11 September 2026, would amend Article 5 of the law and introduce a 10% tax rate for the lottery and gaming tax base when organising lotteries.
If adopted, the amendments would take effect on 1 July 2027 and apply to tax periods beginning on or after that date.
The draft concerns the taxation of lotteries and does not propose changes to gambling tax rates. It also contains provisions for presidential promulgation following adoption by the Seimas.
