Investment account

An investment account comes into force in Lithuania from 2025. Its main advantage is simplified taxation and declaration of income received from investment activities.

Key changes for investors:

Taxation of income
When investing through the investment account, income earned from investments is taxed only when the amount withdrawn from the investment account exceeds the amount of funds deposited.
Declaration
The declaration of the investment account to the State Tax Inspectorate (VMI) shall be carried out together with the annual income declaration - for the 2025 tax period the declaration will need to be completed by May 1, 2026. More information available in VMI FAQ section about the investment account.
Possibility of multiple accounts
It is possible to have multiple investment accounts, but each must be reported to the VMI no later than by the end of the declaration period for 2025.
Transfer of existing financial instruments to the investment account
Financial instruments acquired by December 31, 2024 can be transferred to the investment account, indicating their acquisition value. This option can be used until December 31, 2025.
Using investment account will not be mandatory
Investors can choose to switch to the new investment account tax regime from 2025 or at any time later, or invest under the old regime (declaring income annually and paying taxes on investments during the tax period).

Features of investment account

	Investing through the investment account	Investing through the bank account
Tax calculation	Performed when the amount withdrawn from the investment account exceeds the amount of funds deposited	Performed when income is received from each sale transaction of a financial instrument
EUR 500 tax-free amount	Not applicable	Applicable
Income declaration	With annual income declaration	With annual income declaration
Taxation of dividends	Dividends are taxed at a 15 % personal income tax (PIT) rate. The dividend amount will be considered a contribution to the investment account.	Dividends are taxed at a 15 % PIT rate.

How to open investment account?

Start using Luminor Investor platform

Notify the State Tax Inspectorate (VMI) about the account used for investments during the annual income declaration period by May 1, 2026.

Luminor Investor

Useful links

Frequently Asked Questions
Pricelist
Information for investors (MiFID)
VMI information about investment account

Disclaimer

All investments entail risks and may result in both profits and losses. Investors should carefully consider their financial situation in order to understand the risks involved and ensure the suitability of their situation prior to making any investment, divestment, or entering into any transaction. You are responsible for your investment decisions; therefore, before making a decision you should get acquainted with all investor protection documents, including, but not limited to, a description of financial instruments and related risks, prospects of funds, or financial instruments available here.

Past performance is not a guide to future performance and should not be the sole factor of consideration when selecting an investment. If the return earlier was positive, it may not be the same in the future. The price of the investments may go up or down and the investor may not get back the amount invested. Your income is not fixed and may fluctuate. The value of investments involving exposure to foreign currencies can be affected by exchange rate movements. The levels and bases of, and reliefs from, taxation can change and it may not suit you. None of the information contained herein constitutes an offer (or solicitation of an offer) to buy or sell any currency, product, or financial instrument, to make any investment, or to participate in any particular trading strategy.

Luminor does not provide recommendations in Luminor Investor Platform. Luminor does not take into account any particular client’s investment objectives, special investment goals, financial situation, specific needs, demands, knowledge, and experience. Therefore, all information on the website is, unless otherwise specifically stated, intended for informational and/or marketing purposes only and should not be construed as:
- business, financial, investment, hedging, legal, regulatory, tax or accounting advice,
- a recommendation or trading idea, or
- any other type of encouragement to act, invest or divest in a particular manner.

Luminor shall not be responsible for any loss arising from any investment and/or arising from using or interpreting the information provided herein.