Introduction
Lithuanian crypto tax is simpler than it looks: your capital gains are personal income taxed at a single rate of 15%. The real particularity is the annual tax-free exemption of €2,500: each year, the first €2,500 of gains escapes tax, and only what exceeds that is taxed at 15%. By contrast, there is no exemption tied to the holding period: holding for a long time changes nothing. This module explains how the rate works, how the annual exemption works, how to compute your gain and how to declare to the VMI. Important: this content is educational, not personal tax advice — for your own situation, consult an accountant or tax adviser.
The principle: 15% and an annual €2,500 exemption
In Lithuania, when you realise a capital gain by selling crypto, that gain is treated as personal income and taxed at a rate of 15%. It is a single rate, easy to remember.
But there is an important benefit: an annual tax-free exemption of €2,500. In concrete terms, the first €2,500 of gains you realise in the year is not taxed; only the part that exceeds that threshold is taxed at 15%.
Be careful not to confuse this exemption with a holding period. In Lithuania, holding your crypto for a long time gives no additional exemption: what matters is solely the amount of your gains within the year.
- Crypto capital gains are personal income taxed at 15%.
- Annual tax-free exemption of €2,500: the first €2,500 of gains per year is exempt.
- Only the excess above €2,500 is taxed at 15%.
- No exemption tied to the holding period.
In Lithuania, small crypto gains are always tax-free.
Actually : Not exactly. Only the first €2,500 of gains per year is exempt. Beyond that threshold, the excess is indeed taxed at 15%.
How the annual exemption works
The €2,500 exemption is assessed per year and on your net gains. It lets you realise up to €2,500 of capital gains in the year without paying tax on them.
As soon as your gains for the year exceed €2,500, the tax applies only to the excess part, not to the whole. The exemption therefore always "protects" the first €2,500 of the year.
- The exemption applies per calendar year.
- It applies to your net gains (sale price minus acquisition cost).
- The first €2,500 of gains in the year is not taxed.
- Only the part exceeding €2,500 is taxed at 15%.
- Holding your crypto for longer changes nothing: there is no holding-period exemption.
Computing the gain and keeping your records
The taxable gain is computed simply: sale price minus acquisition cost. If you bought for €1,000 and resold for €1,800, your gain is €800.
To do this calculation correctly and justify your figures in the event of an audit, you must keep the history of your operations: dates, purchase and sale amounts. Without these records, you cannot prove your acquisition cost, and therefore your real gain.
Gain = sale price − acquisition cost
Your taxable gain is the difference between the sale price and the acquisition cost. Keep the dates and amounts of each purchase and each sale: they are what justify your calculation to the VMI.
Declaring to the VMI, and the role of a French account
In Lithuania, it is up to you, the resident, to declare your crypto gains to the VMI (the State Tax Inspectorate). You compute your gains for the year, apply the €2,500 exemption, and declare the taxable part at the 15% rate.
Deblock is regulated in France, not in Lithuania. That changes nothing about your obligation: the account does not declare on your behalf and removes no Lithuanian tax obligation. As a Lithuanian resident, it is up to you to declare your own gains to the VMI.
The right reflex is to keep the history of your operations (dates, amounts) and, at the slightest doubt, to consult an accountant or tax adviser. Official source: VMI (vmi.lt).
- You declare your gains yourself to the VMI (State Tax Inspectorate).
- You apply the €2,500 exemption then tax the excess at 15%.
- Deblock, regulated in France, never declares on your behalf.
- Keep the history of your operations and, at the slightest doubt, consult an accountant or tax adviser.
What you should remember
- 01In Lithuania, crypto capital gains are personal income taxed at 15%.
- 02Annual exemption of €2,500: the first €2,500 of gains per year is exempt, only the excess is taxed at 15%.
- 03No holding-period exemption; the gain = sale price − acquisition cost.
- 04Lithuanian resident = you declare yourself to the VMI; Deblock does not. Educational content, not tax advice — consult an accountant or tax adviser.
Compare tax rules by jurisdiction
Crypto tax by country
How your crypto gets taxed at home
Every country where Deblock is available has its own tax reading. This section gives an educational reference point before any simulation. Your real case depends on tax residence, annual transactions and your status.
France: 30% flat tax with €305 disposal exemption
For a French tax resident, selling crypto for euros, paying with crypto or converting into a good/service triggers taxation. Crypto-to-crypto swaps are generally neutral.
Simplified calculation
- If annual disposals ≤ €305: no tax.
- Gain = disposal price − weighted total acquisition price across the portfolio.
- 30% flat tax by default: 12.8% income tax + 17.2% social contributions.
- Optional progressive income tax scale if more favourable.
Enter your numbers and compare the estimated tax under the jurisdiction selected above. Educational only, not tax advice.
⚠️ Educational estimate. Your real case depends on household, operations and may change.
Try with a Deblock accountFlat tax / PFU
30% total, no allowance. Simple to compute, this is the simulator's default.
Progressive option
Available since 2019. Only useful if your marginal income tax rate is very low or if you have losses to offset.
Global portfolio
The administration looks at total disposal price, total acquisition cost and total portfolio value at disposal — not line-by-line by coin.
Check with the local tax authority. This page stays educational and does not replace personalised advice.
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