---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "moneyval", "crypto_friendly"]
aliases: ["LT", "LTU", "Lietuva"]
created: 2026-04-13
updated: 2026-01-20
compile_into: ["[[country--lithuania]]"]
sources:
  - name: "Bank of Lithuania"
    url: "https://www.lb.lt"
    type: "official"
  - name: "EU [[concept--mica|MiCA]] Regulation"
    url: "https://eur-lex.europa.eu"
    type: "official"
---

# 🇱🇹 [[country--lithuania|Lithuania]] (LT) — Crypto Regulation

> 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.

## Overview

| Field | Value |
|-------|-------|
| Status | crypto_friendly |
| Risk Score | 20/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--eur|EUR]] |
| Adoption Rank | #23 |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 15% personal income tax on crypto gains (20% above EUR 120,000) |
| Capital Gains (Corporate) | 15% standard corporate tax; 5% for small companies |
| VAT on Crypto | No |
| Mining Tax | Taxed as individual business activity or corporate income |
| 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.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--bank-of-lithuania|Bank of Lithuania]] |
| Framework | Markets in Crypto-Assets Regulation (MiCA); Lithuanian AML Law; E-Money and Payment Institutions Law |
| Ease | medium |
| Cost | $15,000 - $150,000 |
| Timeline | 3-9 months |

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.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |

## DeFi

**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.

## Stablecoins

**Status:** specific_framework

MiCA stablecoin framework applies. Bank of Lithuania oversees EMT and ART authorization. Several e-money token projects operate from Lithuania.

## NFTs

**Status:** Unclear

MiCA excludes unique NFTs. Bank of Lithuania follows ESMA classification guidance.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.14/kWh |
| Renewable Energy | 30% |
| Climate | temperate |
| Infrastructure | good |

Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for about 30% of electricity generation.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 60/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |

## Enforcement

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.

## CBDC Status: pilot

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [Bank of Lithuania](https://www.lb.lt)
- [EU MiCA Regulation](https://eur-lex.europa.eu)