Cómo declarar criptomonedas en Lituania
Lithuania taxes cryptocurrency gains at 15% income tax (20% for high incomes), with an annual exemption of €500 in gains.
Quick Tax Summary
- Tax type
- Income tax (sale of assets)
- Tipo aplicable
- 15% – 20% depending on income level
- Tax-exempt minimum
- Annual exemption of €500 on sales gains
- Crypto-to-crypto
- Yes, taxable
- Staking y recompensas
- Taxed as income
- Losses
- Offsettable against similar gains from the year
- Filing deadline
- May 1st of the following year
- Formularios
- Annual declaration GPM311
- Sanciones
- Fines and interest
- Autoridad fiscal
- State Tax Inspectorate (VMI)
Calculation and declaration
Gain is the sale price minus the acquisition cost. The first €500 of annual gain is exempt.
The VMI offers the GPM311 declaration online and publishes clarifications on cryptoassets.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.