#WallessTaxCookies | Lithuania’s Investment Account: invest now, pay tax later at a flat 15% rate

Only one month left to take advantage of Lithuania’s Investment Account (IA) regime – one of the most significant recent changes in personal taxation. While using this regime, PIT is triggered only when withdrawals from investor’s IA exceed the total contributions. Reinvested profits stay tax-free.

Worth to remember key rules: 

• IA can be held at financial institutions in EEA, OECD or double tax treaty countries.
• Eligible instruments include listed shares, bonds, ETFs, crowdfunding, and P2P lending.
• Flat 15% PIT rate applies when tax is due – IA profits are not subject to progressive rates.
• Choosing the IA regime means waiver of the €500 exemption on securities sales and interest income.
• Joint spousal accounts do not qualify – each investor needs their own IA. 

Deadline: 1 June 2026 is this year’s extended tax return deadline for IA declarants and investors’ last chance to assign financial products acquired before 31 December 2024 to their IA. 

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