The investment account in Lithuania – a modern investment model

If you decide to use an existing or new account for investment purposes, it must be declared as an investment account at the State Tax Inspectorate (VMI) no earlier than in the 2026 income declaration for the year 2025.

This tool is intended for long-term investments. If no funds are withdrawn from the investment account during the tax period, only the total deposited amount needs to be declared, and no taxes will apply. However, if you decide to withdraw part of the funds, each deposit and withdrawal must be declared separately.

Lithuania retained the tax exemption benefit but also adopted a tax deferral model used in neighboring Baltic countries, without imposing additional restrictions on the amount deposited or the withdrawal of returns.

You can declare more than one investment account, but funds in these accounts must be used solely for investments in eligible financial products. Therefore, it is recommended to consider opening a new account exclusively for this purpose.

A 15% income tax (GPM) on income earned through the investment account must be paid only when withdrawing accumulated funds. However, if the amount withdrawn does not exceed the total deposits in the investment account up to that day, no income tax will apply.

Residents are not required to use the new investment account regime. In this case, the current benefit for investments remains, and investment income up to EUR 500 remains tax-free.​​​​​