{"id":112558,"date":"2026-04-15T19:22:26","date_gmt":"2026-04-15T19:22:26","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/important-tax-changes-from-1-january-2026\/"},"modified":"2026-04-15T19:22:32","modified_gmt":"2026-04-15T19:22:32","slug":"important-tax-changes-from-1-january-2026","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/important-tax-changes-from-1-january-2026\/","title":{"rendered":"Important tax changes from 1 January 2026"},"content":{"rendered":"\n<p><strong>The Seimas approves significant amendments to the Laws on Profit and VAT!<\/strong><\/p>\n\n<p><strong>Changes to corporation tax:<\/strong><\/p>\n\n<p><strong>Corporate tax rates are increasing:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>6% \u2192 7%<\/strong> for small businesses, cooperatives and profits from R&amp;D assets.<\/li>\n\n\n\n<li><strong>16% \u2192 17%<\/strong> in all other cases.<\/li>\n\n\n\n<li><strong>For new small businesses <\/strong>, <strong>0%<\/strong> for two years (previously only for the first year). <strong>New:<\/strong> when determining the size of a company, the number of<strong> employees<\/strong> will no longer be taken into account, only the <strong>income.<\/strong><\/li>\n<\/ul>\n\n<p>Scholarships become <strong>part of the restricted deductions<\/strong> if they are paid to students in STEM* fields.<\/p>\n\n<p><strong>Fixed assets<\/strong> can be written off immediately as an expense (when the asset is used in the activity for \u22653 years, without the investment project allowance).<\/p>\n\n<p><strong>No need to<\/strong> get permission from the tax authorities to change the depreciation rate.<\/p>\n\n<p><strong>Difficulties in transferring losses<\/strong> between group companies (stricter shareholding and holding period requirements, limiting the amount of losses that can be transferred to <strong>70%<\/strong>).<\/p>\n\n<p><strong>VAT changes:<\/strong><\/p>\n\n<p><strong>The 9%<\/strong> <strong>rate is abolished<\/strong>:<\/p>\n\n<p>21% VAT will be applied to heating and firewood.<\/p>\n\n<p><strong>12% <\/strong><strong>VAT rate applies:<\/strong><\/p>\n\n<p>For accommodation, passenger transport, attending cultural events (where no VAT relief applies).<\/p>\n\n<p><strong>5% <\/strong><strong>VAT rate applies:<\/strong><\/p>\n\n<p>Printed and electronic books, non-periodicals (excluding advertising\/image\/music content).<\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"109769\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai-724x1024.png\" alt=\"\" class=\"wp-image-109769\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/Mokesciu-pakeitimai.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/figure>\n\n<p><\/p>\n","protected":false},"featured_media":109773,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112558","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>Important tax changes from 1 January 2026 - 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\/important-tax-changes-from-1-january-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important tax changes from 1 January 2026 - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"The Seimas approves significant amendments to the Laws on Profit and VAT! 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