Lithuania has become one of Europe's leading crypto-friendly jurisdictions, with the Bank of Lithuania overseeing a large number of registered VASPs. Lithuania hosts more licensed crypto and e-money companies than most EU countries.
| Status | crypto_friendly |
| Risk Score | 15/100 (Low Risk) |
| Region | europe |
| Currency | EUR |
| Adoption Rank | #23 |
| Capital Gains (Personal) | 15% personal income tax on crypto gains (20% above EUR 120,000) |
| Capital Gains (Corporate) | 17% standard corporate income tax (CIT) from January 1, 2026 (raised from 16%). 7% for small companies with annual revenue under EUR 300,000 and fewer than 10 employees (raised from 6%). 0% for new companies for their first two tax periods. |
| VAT on Crypto | No |
| Staking Tax | Taxed as capital income at 15% |
| Airdrop Tax | Taxed as income at 15% upon receipt |
Lithuania taxes crypto gains at 15% personal income tax (20% on gains above EUR 120,000). The 15% corporate rate and 5% small company rate are competitive. Lithuania has attracted hundreds of fintech and crypto companies.
| Required | Yes |
| Regulator | Bank of Lithuania |
| Framework | Markets in Crypto-Assets Regulation (MiCA); Lithuanian AML Law; E-Money and Payment Institutions Law |
| Ease | medium |
| Cost (USD) | $15,000 - $150,000 |
The Bank of Lithuania has been one of the most active EU VASP registrars, licensing hundreds of crypto companies. Lithuania introduced a Specialized Bank license with reduced capital requirements. The regulatory sandbox (LBChain) supports blockchain innovation. With MiCA, existing VASPs transition to CASP authorization.
| Name | Year | Status | Scope |
| Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA) | 2023 | Active | supranational |
| Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024. | |||
| Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR) | 2023 | Active | supranational |
| Extends FATF Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024. | |||
| Council Directive (EU) 2023/2226 (DAC8) | 2023 | Active | supranational |
| Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026. | |||
| Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA) | 2022 | Active | supranational |
| Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025. | |||
| Directive (EU) 2018/843 (5th Anti-Money Laundering Directive) | 2018 | Active | supranational |
| First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers. | |||
| Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD) | 2018 | Active | supranational |
| Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences. | |||
| Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation) | 2024 | Active | supranational |
| Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027. | |||
| Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA | 2024 | Active | supranational |
| MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024. | |||
Bank of Lithuania has tightened VASP requirements and revoked registrations from non-compliant operators. In 2025, several VASP registrations were withdrawn for AML compliance failures.
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | MONEYVAL |
| Suspicious-Activity Reporting | Yes |
Status: regulated
Under MiCA, DeFi with identifiable operators requires CASP authorization. Bank of Lithuania follows ESMA guidance. Lithuania's fintech ecosystem includes DeFi-adjacent companies.
Status: specific_framework
MiCA stablecoin framework applies. Bank of Lithuania oversees EMT and ART authorization. Several e-money token projects operate from Lithuania.
Status: Unclear
MiCA excludes unique NFTs. Bank of Lithuania follows ESMA classification guidance.
| Legal | Yes |
| Electricity Cost | $0.14/kWh |
| Renewable Energy | 30% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for about 30% of electricity supply.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 60/100 |
| Banking Access | open |
| Sanctions Program Active | No |
Risk Factors
Lithuania is a stable EU member with no international sanctions. It has a relatively clean governance environment and good internet freedom. Banking access for crypto companies is generally open, though regional geopolitical tensions exist due to proximity to Russia and Belarus.
Lithuania has become one of Europe's leading crypto-friendly jurisdictions, with the Bank of Lithuania overseeing a large number of registered VASPs. Lithuania hosts more licensed crypto and e-money companies than most EU countries.
Lithuania is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-17 · Data source: Soken Crypto Legal Map
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