{"id":112450,"date":"2026-04-15T18:59:39","date_gmt":"2026-04-15T18:59:39","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/tax-updates\/"},"modified":"2026-04-17T06:33:50","modified_gmt":"2026-04-17T06:33:50","slug":"tax-updates","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/","title":{"rendered":"Tax Updates"},"content":{"rendered":"\n<p><strong><em>Calculation of the 5-Year Period for Shares Acquired During Restructuring or Reorganization<\/em><\/strong><\/p>\n\n<p>According to the State Tax Inspectorate&#8217;s position, the date of share acquisition is considered to be the day when the resident receives new shares following restructuring or reorganization.<\/p>\n\n<p>This means that the 5-year period is recalculated from the date of restructuring or reorganization.<\/p>\n\n<p><strong>This period is important for applying personal income tax rates:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>If shares are held for more than 5 years \u2013 a 15% personal income tax rate applies,<\/li>\n\n\n\n<li>If held for a shorter period \u2013 progressive rates of 15\/20\/25\/32% apply.<\/li>\n<\/ul>\n\n<p><strong><em>2026 Real Estate Tax Update<\/em><\/strong><\/p>\n\n<p>A \u20ac450,000 exemption has been established for primary residence, which applies from the month when the resident declares their place of residence in the dwelling.<\/p>\n\n<p>The State Tax Inspectorate has clarified that <strong>a separate garage is not considered part of the primary residence<\/strong>, therefore its value is not included in the \u20ac450,000 exemption amount and may be taxed separately.<\/p>\n\n<p>It has also been noted that hotel-purpose premises, even if a place of residence is declared in them, will not be considered a primary residence.<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos-724x1024.png\" alt=\"\" class=\"wp-image-112348\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/mokesciu-aktualijos.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/div>","protected":false},"featured_media":112352,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112450","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Updates - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Updates - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Calculation of the 5-Year Period for Shares Acquired During Restructuring or Reorganization According to the State Tax Inspectorate&#8217;s position, the date of share acquisition is considered to be the day when the resident receives new shares following restructuring or reorganization. This means that the 5-year period is recalculated from the date of restructuring or reorganization.&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/elvprojektai.lt\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-15T18:59:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-17T06:33:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/pexels-shvets-production-9052475-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ELVprojektai.lt\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ELVprojektai.lt\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\"},\"author\":{\"name\":\"ELVprojektai.lt\",\"@id\":\"https:\/\/elvprojektai.lt\/#\/schema\/person\/24545c67e6e6acf20926b13a1282b725\"},\"headline\":\"Tax Updates\",\"datePublished\":\"2026-04-15T18:59:39+00:00\",\"dateModified\":\"2026-04-17T06:33:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\"},\"wordCount\":178,\"publisher\":{\"@id\":\"https:\/\/elvprojektai.lt\/#organization\"},\"image\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2026\/02\/pexels-shvets-production-9052475-scaled.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\",\"url\":\"https:\/\/elvprojektai.lt\/en\/news\/tax-updates\/\",\"name\":\"Tax Updates - 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