#Walless Tax Cookies: Another tax boost for employee stock options in Lithuania from 2026

Do you know that starting from 2026 in Lithuania, employee stock options will get another tax boost – making them an even more attractive tool to engage and reward your key employees?

First, in case:

• you have been granted a share option by your employer, and
• you have exercised your right to acquire the shares not earlier than 3 years from the day of grant, and
• you are still working there when exercising the option

the benefit you receive in shares is already tax-free.

Second: starting 2026, if you sell such shares not earlier than 3 years after you have been granted the right to acquire them (option vested), your capital gain will be taxed at a flat 15% personal income tax rate (instead of progressive taxation up to 32% from 2026).

Free sweets for startups, unicorns, and the whole market!

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