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What changed

Lithuania

LithuaniaTaxes

Lithuania cut the holding period for a tax-free sale from 10 to 5 years

From January 1, 2026 income from selling real estate is tax free after 5 years of ownership (previously 10). New real estate tax: a main home is exempt up to EUR 450,000 (the municipality may raise the threshold); other non-commercial property is taxed in brackets from 0% up to EUR 50,000 to 1% above EUR 1 million.

What this changes in the calculation

For comparison, the holding period relief is 5 years.

LithuaniaTaxes

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%.

Check log: the calculation does not change (1)
LithuaniaLaws

Lithuania: EUR 2,000 interest relief and the 2027 budget not yet adopted

A bill raising tax-free interest from EUR 500 to EUR 2,000 a year has been submitted (explanatory note on lrv.lt, September 2026). The 2027 budget has been submitted to the Seimas as No. XVP-1980 and does not change tax rates.

What this changes in the calculation

Nothing yet.

lrv.ltbill, not adopted