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Lithuania Introduces Separate Personal Income Tax Regime for Agricultural Income

|Approved Changes|Lithuania
Lithuania

Lithuania has published Law No. XV-680 of 16 December 2025 in the Official Gazette, which contains various amendments to the Law on Personal Income Tax. One of the key measures is the introduction of a new tax regime for agricultural income, including income from agricultural activity and income from renting, selling, or otherwise transferring property used in such activity. Under the regime, …

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