Lithuania: Tax rate increase in 2025
Clearstream Banking1 informs clients that effective
1 January 2025
the standard tax rate for interest on corporate bonds and dividends on equities and investment funds will be increased from 15% to 16%. This follows the Defence Fund package that was approved on 20 June 2024.
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;
- 16% for interest from corporate bonds;
- 16% for dividends from equities;
- 16% for dividends from investment funds.
The current procedures remain unchanged and can be found in the Market Taxation Guide - Lithuania for CBL clients and the Market Taxation Guide - Lithuania for CBF clients.
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.