Lithuania: interest, bonds and funds taxed at 15% up to EUR 27,746 of income a year
From January 1, 2026 non-employment income, including interest on deposits and bonds, is taxed at 15% as long as the annual total does not exceed 12 average salaries (EUR 27,745.80 in 2026); above that the rates are 20, 25 and 32%. Interest up to EUR 500 a year is tax free. EEA government bonds are exempt only if bought by December 31, 2013.
What this changes in the calculation
Deposit, government bonds, corporate bonds: 15%; fund 15%.
- Source
- KPMG Lithuania
- Status
- verified
- Published