Bitcoin Tax in Lithuania (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You calculate Lithuanian taxable income from selling bitcoin as the difference between annual proceeds from selling other property, including cryptocurrency, and documented acquisition costs. The State Tax Inspectorate states that the annual difference up to EUR 2,500 is not subject to personal income tax and is not declared, while the amount above that threshold is taxable.

Regime: Taxed as income
Tax authority: Valstybinė mokesčių inspekcija
Framework: GYVENTOJO GAUTŲ VIRTUALIOS VALIUTOS PARDAVIMO PAJAMŲ APMOKESTINIMAS

What is not taxed

The annual difference between cryptocurrency sale proceeds and documented acquisition costs is not subject to personal income tax and is not declared if it does not exceed EUR 2,500.

Frequently asked questions

Is bitcoin sale income taxable in Lithuania?

The State Tax Inspectorate treats the annual difference between cryptocurrency sale proceeds and documented acquisition costs as income that becomes taxable above the stated exemption.

Is there a Lithuanian crypto tax allowance?

Yes. The authority states that the annual gain from selling other property, including cryptocurrency, is exempt and not declared up to EUR 2,500.

Sources

Valstybinė mokesčių inspekcija: GYVENTOJO GAUTŲ VIRTUALIOS VALIUTOS PARDAVIMO PAJAMŲ APMOKESTINIMAS

The authority itself: Valstybinė mokesčių inspekcija. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Lithuania covers exchanges, payment methods and legality for residents. Running a crypto business here is a third one: Crypto License in Lithuania (2026).