Lithuania: Tax rate increase in 2026
Clearstream Banking1 informs clients that effective
1 January 2026
the standard tax rate on dividends will be increased from 16% to 17%. The Parliament of the Republic of Lithuania adopted amendments to the Law on Corporate Income Tax following the Ministry of Finance's proposal to establish a State Defence Fund.
Impact on clients
The default rates of withholding tax applicable in Clearstream Banking on income paid on Lithuanian securities are as follows:
- 0% for interest from government bonds;
- 15% for interest from corporate bonds;
- 17% for dividends from equities;
- 17% for dividends from investment funds.
The current procedures remain unchanged.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.