Crypto tax in Lithuania (2026): rules, rate and deadlines

The main crypto tax rules for private investors in Lithuania, in plain language, with the official sources.

Checked November 2026Information, not tax advice

15%

on gains above the yearly tax-free amount (from 2026)

€2,500

tax-free net gains per year

FIFO

oldest coins count as sold first

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The rules

The rules in Lithuania in short

Checked November 2026
What is taxed
Selling crypto for money, swapping it for another crypto, and paying for goods or services with it (VMI: the coin counts as sold). Mining for yourself is only taxed when you sell the coins.
Rate
From 2026, 15% on the taxable gain; income not from employment above 12 average monthly wages (about €27,750) is taxed at 20%, and very high total incomes at 25% or 32%. Until 2025: 15%.
Not taxed
The first €2,500 of the year's gain (sale prices minus purchase prices and selling costs). Moving coins between your own wallets. Staking and airdrops: VMI has not said how they are taxed.
Holding period
No holding period. Fees count as costs. VMI does not say which coins count as sold first; here the oldest go first. Losses only reduce gains of the same year.
Where to declare
Annual income return GPM311 (income from selling other property), filed in VMI's electronic system (EDS).
Key dates
Calendar year. Return GPM311 by 1 May of the following year (the next working day if that falls on a weekend or holiday).

Quick estimate · no account needed

What would you pay?

Net gain in 2026€25,000
Tax-free allowance− €2,500
Taxed part€22,500
Tax at 15%€3,375

The first €2,500 of the year's gain is tax-free; 15% on the rest up to about €27,750 of income not from employment. A simplified example. Your own situation can differ.

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FAQ

Questions people ask

What is taxed on crypto in Lithuania?

Selling crypto for money, swapping it for another crypto, and paying for goods or services with it (VMI: the coin counts as sold). Mining for yourself is only taxed when you sell the coins.

How much tax do you pay on crypto in Lithuania?

From 2026, 15% on the taxable gain; income not from employment above 12 average monthly wages (about €27,750) is taxed at 20%, and very high total incomes at 25% or 32%. Until 2025: 15%.

What is not taxed?

The first €2,500 of the year's gain (sale prices minus purchase prices and selling costs). Moving coins between your own wallets. Staking and airdrops: VMI has not said how they are taxed.

Does it matter how long you hold your crypto?

No holding period. Fees count as costs. VMI does not say which coins count as sold first; here the oldest go first. Losses only reduce gains of the same year.

Where do you declare crypto?

Annual income return GPM311 (income from selling other property), filed in VMI's electronic system (EDS).

When do you declare?

Calendar year. Return GPM311 by 1 May of the following year (the next working day if that falls on a weekend or holiday).

Check it yourself

Official sources

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Information, not tax advice. Rules change; check your return with your tax authority or an accountant. All sources & methods