Lithuania Capital Gains Tax

Detailed capital gains tax rates and rules for Lithuania in 2026.

Capital GainsEUR

Capital gains are generally taxed at 15% (20% for high amounts). Real estate gains from property held for less than 10 years are taxable; principal residences owned for 2+ years are exempt. Securities gains are taxed at 15%.

Standard Rate

15%

Exemptions

Principal residence gains exempt if owned and resided in for at least 2 years
Gains from shares in Lithuanian or EEA companies exempt if held for at least 10 years and representing at least 10% ownership

How Lithuania Capital Gains compares

Lithuania’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.