Lithuania proposes PIT exemption for qualifying startup share disposals from 2027
Lithuania's parliament has proposed amendments to the Law on Personal Income Tax (PIT) that would introduce a new Personal Income Tax (PIT) exemption for individuals investing in startups. If enacted, the measure will take effect on 1 January 2027
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Lithuania consults transfer pricing documentation, arm’s length range draft guides
The Lithuanian State Tax Inspectorate (STI) has opened a public consultation on draft guides for transfer pricing documentation and establishing the arm's length range on 13 July 2026. The Q&A-style guides reflect the most common compliance
See MoreLithuania exempts cultural heritage properties from real estate tax
The Lithuanian Parliament proposed amendments to the Law on Real Estate Tax on 8 July 2026 that would exempt certain cultural heritage properties from real estate tax. The amendment adds two new exemptions to Article 7 of the real estate tax law.
See MoreLithuania amends environmental pollution tax law, removes batteries from tax regime
Lithuania has adopted amendments to the Law on Environmental Pollution Tax that remove batteries and accumulators from the list of taxable products subject to the tax on environmental pollution from product waste. The changes, adopted on 7 July
See MoreLithuania adopts new social security contribution rules for employees with multiple employers
Lithuania has published Law No. XV-1065, signed on 25 June 2026, introducing new rules for the calculation and payment of social insurance contributions for employees who work for multiple employers. The amendments to Article 10 of the Law on
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Lithuania aligns import VAT payment deadline with customs duty rules from July 2026
Lithuania has amended its Law on Value Added Tax (VAT) to align the payment deadline for import VAT with the deadline applicable to customs duties where the special import VAT procedure is used. The changes were introduced under Law No. XV-984,
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Albania, Lithuania sign income and capital tax treaty
Albania and Lithuania signed an income and capital tax treaty on 25 May 2026, according to a release from Lithuaniaβs Ministry of Foreign Affairs. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The
See MoreLithuania gazettes law ratifying income tax treaty with Pakistan
Lithuania published Law No. XV-818 of 16 April 2026 in the Official Gazette on 29 April 2026, approving the ratification of the income tax treaty with Pakistan. The law represents the formal legislative step required to bring the agreement into
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Lithuania: Seimas approves ratification of income tax treaty with Pakistan
The Lithuanian Parliament (Seimas) approved the draft law ratifying the income tax treaty with Pakistan on 16 April 2026. Signed on 23 September 2025, this tax treaty aims to prevent double taxation and strengthen measures against tax evasion and
See MoreLithuania updates excise guidance for heated tobacco, e-cigarette liquids
Lithuania State Tax Inspectorate has updated its excise duty guidance on heated tobacco products and electronic cigarette liquids, clarifying liability, rates, exemptions and compliance under the Law on Excise Duties on 14 April 2026. For heated
See MoreLithuania introduces temporary cut in diesel excise duty
The Lithuanian Parliament has adopted amendments to the Law on Excise Duties through Law No. XV-811, signed by President Gitanas NausΔda on 14 April 2026, introducing a temporary reduction in the fixed component of excise duties applicable to
See MoreLithuania extends PIT deadline for investment account taxpayers
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
See MoreLithuania: VMI clarifies rules for transferring tax losses within corporate groups
Lithuania's State Tax Inspectorate (VMI) has provided updated guidance for Article 56-1(1) and (9) of the Corporate Income Tax Law, applicable for calculating taxable profit for periods beginning in 2026. These provisions regulate the transfer of
See MoreLithuania: VMI issues draft amendments for crypto-asset reporting rules under DAC8
Lithuania's State Tax Inspectorate (VMI) published on 24 March 2026 draft amendments to the rules on reporting information about reportable crypto-asset users, aligning with the Amending Directive to the 2011 Directive on Administrative Cooperation
See MoreLithuania: VMI updates corporate income tax guidance on partnerships, dividends
The Lithuanian State Tax Inspectorate (VMI) published updated guidance on 18 March 2026, revising its official commentary on the Corporate Income Tax Law to clarify the taxation of profits distributed by unlimited liability entities and the
See MoreLithuania: Government ratifies tax treaty with Pakistan
Lithuaniaβs government approved the ratification of the income tax treaty with Pakistan on 21 January 2026. Signed on 23 September 2025, this tax treaty aims to prevent double taxation and strengthen measures against tax evasion and profit
See MoreLithuania: MoFA confirms termination of Lithuania-Russia tax treaty
Lithuaniaβs Ministry of Foreign Affairs (MoFA) has confirmed that the 1999 tax treaty with Russia ended on 1 January 2026. The termination follows Lithuaniaβs adoption of Law No. XIV-2991 on 10 October 2024, after Russia suspended several
See MoreLithuania: VMI updates VAT guidance for financial services ahead of 2026 changes
Lithuaniaβs State Tax Inspectorate (VMI) has issued updated guidance on Article 28 of the Law on VAT, clarifying the application of VAT exemptions for financial services. The revisions introduce a new βtechnical/administrative servicesβ
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