Crypto tax in Lithuania
How is cryptocurrency taxed in Lithuania?
Lithuania taxes cryptocurrency as a special category with a headline rate of 20%. Long-term gains are not exempt.
Common questions
- What is the capital gains tax rate in Lithuania for crypto?
- The capital gains tax rate in Lithuania is 20%.
- Are long-term cryptocurrency gains exempt from tax in Lithuania?
- No, long-term cryptocurrency gains are not exempt from tax in Lithuania.
- Does Lithuania tax worldwide income?
- Yes, Lithuania operates a worldwide tax system.
Crypto in Lithuania is taxed under a special / mixed regime.
Treatment
taxed under a special / mixed regime
Long-term
Still taxed
Headline rate
20%
For an individual relocating to Lithuania, private crypto gains are taxed under personal income tax with a €2,500 annual exemption for net gains on non‑registrable personal assets (including crypto), and the excess is typically taxed at 15% (rising to 20% for higher incomes), with no tax break for long-term holding.
“PIT on crypto income is not payable where, in a given tax year, the difference between: income from the sale of non-registrable assets not linked to individual activity (such as household items, works of art, crypto assets, etc.) and the acquisition price and related selling or production costs of those assets do not exceed EUR 2,500. If this threshold is not exceeded, the income is not taxed and does not need to be declared. If it is exceeded, only the portion of the gain above EUR 2,500 is taxable at the 15–20 % PIT rate.[1]” — State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (Valstybinė mokesčių inspekcija, VMI)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.