How UCITS ETFs are taxed in Lithuania

A quick reference for Lithuania-resident investors holding UCITS ETFs — dividend and capital-gains tax, the reduced US withholding rate via tax treaties, allowances, and whether accumulating or distributing is more efficient.

Dividend tax

15%

Capital gains tax

15%

US withholding (treaty)

15%

Wealth tax

Tax-free allowance

500 EUR

Ireland tax treaty

Yes

Tax notes for Lithuania

Flat 15% on dividends and capital gains. €500 annual capital gains exemption on securities.

Accumulating vs distributing: Moderate — accumulating defers the 15% capital gains tax. Learn more →

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Educational information only, not tax advice. Rates change and depend on your circumstances — verify with a qualified adviser.