How is cryptocurrency taxed in Lithuania?

Lithuania applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Income of individuals received from the sale or exchange of virtual currencies is treated as taxable income from the sale of assets and is subject to personal income tax, while income received from mining or individual activities related to virtual currencies is taxed as income from individual activities.”

This reflects guidance from State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (Valstybinė mokesčių inspekcija), as of 2023-12-31.

See the full Lithuania crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Lithuania with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (Valstybinė mokesčių inspekcija), as of 2023-12-31