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.
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%.
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.