Crypto tax in Lithuania in 2026

7 min read · Published 6 October 2026 · Updated 7 October 2026

Gains from selling and swapping coins up to €2,500 a year are tax-free, with 15% above that and 20% on very large income. A coin-to-coin swap counts as a sale. How to calculate it and what to declare.

Item	In 2026
Rate for individuals	15% on gains above €2,500 a year
Tax-free amount	€2,500 of gains a year, ~$2,820
Very large income	20% above 120 average monthly wages a year
Coin-to-coin swaps	treated as a sale
Regular trading	individual activity
Tax return	annual, by 1 May of the following year
Data exchange	EU platforms report to tax authorities

Data checked 2026-10-07

Lithuania taxes individuals' gains from selling crypto with income tax as income from the sale of property. If over the year the difference between the proceeds from selling such property and its purchase price is no more than €2,500, about $2,820, no tax is paid and nothing needs to be declared. Above that the rate is 15%, and 20% on income above 120 average monthly wages a year.

The Lithuanian tax inspectorate treats swapping one coin for another as a sale: the first coin is deemed sold and the second bought. So tax can arise even if you never withdrew money from the exchange. Anyone trading regularly to earn a living registers an individual activity, and different rules apply.

Who pays crypto tax in Lithuania

A Lithuanian tax resident is someone with a permanent home or centre of vital interests here, who spends 183 days or more in the country in a calendar year, or 280 days over two consecutive years with at least 90 in one of them. A resident pays tax on worldwide income.

A non-resident pays tax in Lithuania only on Lithuanian income. For newcomers the date residency begins matters: gains are calculated on trades made as a resident.

For non-EU citizens residency is usually tied to a residence permit. When changing country it is important to exit your previous residency correctly, especially if that country taxes its residents on worldwide income.

More on salary rates, contributions and taxes for business owners on the Lithuania taxes page.

How to calculate crypto income

Tax is calculated on the annual gain: proceeds from selling and swapping coins minus their purchase price. If the gain for the year is no more than €2,500, there is no tax. If it is higher, 15% is paid only on the amount above €2,500.

On a coin-to-coin swap you determine the value yourself from market data on the swap date, and it becomes the purchase price of the new coin. So keep rates and statements for every swap.

The annual return is filed and tax paid by 1 May of the following year. Records are kept per exchange and wallet: in an audit the tax office asks for trade statements.

Situation	Calculation	Tax
A $2,500 gain from selling coins in a year	within €2,500	$0
Bought coins for $10,000, sold for $15,000	($5,000 - ~$2,820) × 15%	$327
Swapped bitcoin for ether with a $4,000 gain	a swap is a sale: ($4,000 - ~$2,820) × 15%	$177
A $20,000 gain in a year	($20,000 - ~$2,820) × 15%	$2,577
Regular trading as an individual activity with a $30,000 profit	under individual activity rules	calculated separately

Amounts in US dollars at the European Central Bank rate on 6 October 2026, the tax-free €2,500 being about $2,820; tax rounded to the dollar.

In Lithuania the first €2,500 of gains a year is tax-free, but every coin swap counts as a sale

The usual mistakes are in three places: ignoring that the tax office treats swapping one coin for another as a sale, exceeding the tax-free €2,500 without filing a return by 1 May, and trading regularly without an individual activity certificate. We collect trades from all exchanges, calculate the gain on every swap, check whether you stay within the tax-free amount and prepare the return and a package for the bank when cashing out.

The cost of support depends on the number of trades and platforms; a manager will calculate it in the chat.

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Mining and staking

If a person regularly sells coins they mined themselves, the tax office treats mining as an individual activity: a certificate is needed, and income and equipment and electricity costs must be recorded.

There is no separate rule for staking rewards in the law, so it is important to record their market value on the date received: it will be needed to calculate gains and in dealings with the tax office.

If a salary or fee is paid in crypto, that is employment income, and tax is withheld as on an ordinary salary.

Cashing out crypto and moving it to a bank

You can sell crypto for euros through platforms licensed in the EU and withdraw the money to a Lithuanian or other European account. The withdrawal itself is not taxed.

Lithuanian banks and payment institutions check the origin of money from exchanges strictly. Large inflows need trade statements, deposit history and proof of where the money for the first purchases came from.

Statements are best downloaded early while the exchange still stores them: without them it is hard to prove the purchase price.

Crypto account data sharing

From 2026, under the EU directive on crypto-asset data exchange, providers in the EU collect data on clients and transactions, and the Lithuanian tax inspectorate receives it from providers in all EU countries. Lithuania also exchanges information on foreign bank accounts.

For holders this means trades on European exchanges are visible to the tax office, and the amounts in the return must match them.

If gains were not declared in past years, it is safer to correct them yourself before the tax office sends a request.

Licences for crypto companies in Lithuania

Lithuania was long one of the main EU hubs for registering crypto companies. The transitional period for existing providers has ended, and from 2026 firms can operate only under a Bank of Lithuania licence under the EU regulation on markets in crypto-assets, valid across the EU.

From 2026 a Lithuanian company's profit is taxed at 17%, and small companies pay 7%. A comparison of countries for a licence is in our article on the crypto licence.

A project without EU clients usually finds a licence in another country more convenient.

Murblz sets up crypto companies and licences in these services: crypto licence: countries and costs, crypto licence in Estonia, BVI company with a virtual asset service provider licence.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

What is the crypto tax in Lithuania in 2026?

15% on gains above €2,500 a year, and 20% on very large income. Gains up to €2,500 a year are tax-free.

Are crypto-to-crypto swaps taxed in Lithuania?

Yes, the tax office treats a swap as selling one coin and buying another.

How much crypto profit is tax-free in Lithuania?

Up to €2,500 of gains a year from selling such property, about $2,820. In that case nothing needs to be declared.

When is the crypto tax return filed in Lithuania?

By 1 May of the following year, when the tax is also paid.

Do I need an individual activity for crypto trading in Lithuania?

Yes, if trading is regular and done to earn income, and also for regular sales of mined coins.

Who is a Lithuanian tax resident?

Someone who spends 183 days in the country in a calendar year, or 280 days over two consecutive years, or has a permanent home here.

Will the Lithuanian tax office know about my crypto trades?

Yes, from 2026 providers in the EU report client and transaction data to tax authorities.

Do crypto businesses in Lithuania need a licence?

Yes, from 2026 a Bank of Lithuania licence under the EU regulation on markets in crypto-assets.

Don’t want to figure this out alone?

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