{"id":35611,"date":"2026-04-13T07:46:21","date_gmt":"2026-04-13T07:46:21","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&#038;p=35611"},"modified":"2026-04-15T13:39:55","modified_gmt":"2026-04-15T13:39:55","slug":"akciju-perleidimo-apmokestinimas-nuo-2026-m","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/akciju-perleidimo-apmokestinimas-nuo-2026-m\/","title":{"rendered":"Akcij\u0173 perleidimo apmokestinimas nuo 2026 m."},"content":{"rendered":"\nNuo 2026 m. sausio 1 d. Lietuvoje pasikeit\u0117 akcij\u0173 perleidimo apmokestinimo taisykl\u0117s fiziniams asmenims. \u0160ie pakeitimai susij\u0119 su priimtais mokes\u010di\u0173 reformos teis\u0117s aktais. Trumpai ap\u017evelgsime, kada taikomas progresinis GPM, kokios lengvatos i\u0161lieka ir \u012f k\u0105 svarbiausia atkreipti d\u0117mes\u012f planuojant akcij\u0173 pardavim\u0105 po 2026 met\u0173.\r\n<h5>1. Pagrindin\u0117 taisykl\u0117 \u2013 apmokestinamas pelnas i\u0161 akcij\u0173 pardavimo \u2013 skirtumas tarp pardavimo ir pirkimo kainos<\/h5>\r\nEsminis pokytis &#8211; kad tokios pajamos apmokestinamos bendra tvarka, sumuojant kartu su kitomis gyventojo pajamomis, jeigu akcijos:\r\n<ul>\r\n \t<li>nebuvo i\u0161laikytos tam tikr\u0105 laiko tarp\u0105;<\/li>\r\n \t<li>ne\u012fgytos per tam tikras i\u0161imtis (pvz. Investicin\u0119 s\u0105skait\u0105).<\/li>\r\n<\/ul>\r\n<h5>2. GPM tarifai ir lengvatos<\/h5>\r\nStandartin\u0117 kapitalo prieaugio apmokestinimo tvarka: pelnas i\u0161 akcij\u0173 perleidimo \u012ftraukiamas \u012f bendras gyventojo metines pajamas ir apmokestinamas progresyviai GPM:\r\n\r\n15 % GPM \u2013 metini\u0173 pajam\u0173 daliai iki 12 VDU (27\u00a0745,80 Eur);\r\n\r\n20 % GPM \u2013 metini\u0173 pajam\u0173 daliai nuo 12 VDU iki 36 VDU (nuo 27\u00a0745,80 Eur iki 83\u00a0237,40 Eur);\r\n\r\n25 % GPM \u2013 metini\u0173 pajam\u0173 daliai nuo 36 VDU iki 60 VDU (nuo 83\u00a0237,40 Eur iki 138\u00a0729 Eur);\r\n\r\n32 % GPM \u2013 metini\u0173 pajam\u0173 daliai nuo 60 VDU (nuo 138\u00a0729 Eur).\r\n\r\n\u0160iuo atveju toliau bus taikoma 500 Eur lengvata (\u0161i pelno dalis i\u0161 vertybini\u0173 popieri\u0173 perleidimo bus neapmokestinama).\r\n<h5>Lengvata akcijoms, i\u0161laikytoms 5 metus<\/h5>\r\nPagal nauj\u0105j\u012f reguliavim\u0105, jeigu akcijos \u012fsigytos anks\u010diau negu prie\u0161 5 metus iki j\u0173 pardavimo ar kitokio perleidimo nuosavyb\u0117n dienos, j\u0173 perleidimo pelnas bus apmokestinamas taikant fiksuot\u0105 15 % GPM tarif\u0105. \u0160ios gyventojo pajamos nebus traukiamos \u012f bendras metines pajamas, pagal kurias skai\u010diuojami progresiniai GPM tarifai. Tokiu b\u016bdu perleidus akcijas, priklausomai nuo gauto pelno, gali \u017eenkliai suma\u017e\u0117ti mokestin\u0117 na\u0161ta.\r\n<h5>Lengvata akcijoms, \u012fsigytoms pagal darbuotoj\u0173 opciono sandorius<\/h5>\r\nJeigu darbuotojas \u012fmon\u0117s akcijas \u012fsigijo pagal opciono (pasirinkimo) sandor\u012f, ir jas pardav\u0117 ne anks\u010diau kaip po 3 met\u0173 nuo teis\u0117s \u012fsigyti akcijas atsiradimo dienos, tokiu atveju \u0161i\u0173 akcij\u0173 perleidimo pelnas taip pat bus apmokestinamas taikant 15 % GPM tarif\u0105. \u0160ios gyventojo pajamos nebus traukiamos \u012f bendras metines pajamas, pagal kurias skai\u010diuojami progresiniai GPM tarifai.\r\n<h5>Investicin\u0117s s\u0105skaitos lengvata<\/h5>\r\nInvesticin\u0117s s\u0105skaitos re\u017eimas taikomas jau nuo 2025 met\u0173 &#8211; tai tvarka, pagal kuri\u0105 GPM mokamas tik tada, kai l\u0117\u0161os i\u0161imamos i\u0161 investicin\u0117s s\u0105skaitos ir vir\u0161ija \u012f j\u0105 \u012fne\u0161t\u0105 sum\u0105, o investavimo metu gautas pelnas (jeigu toliau yra reinvestuojamas per investicin\u0119 s\u0105skait\u0105) n\u0117ra apmokestinamas.\r\n\r\nInvesticinei s\u0105skaitai n\u0117ra taikoma standartin\u0117 500 Eur lengvata, o tuo atveju, kai gyventojas gauna peln\u0105 i\u0161 investavimo per investicin\u0119 s\u0105skait\u0105 ir j\u012f i\u0161siima (su s\u0105lyga, kad i\u0161imama suma vir\u0161ija \u012fne\u0161t\u0105 sum\u0105), \u0161ioms pajamoms bus taikomas lengvatinis fiksuotas 15 % GPM tarifas. \u0160ios gyventojo pajamos taip pat nebus traukiamos \u012f bendras metines pajamas, pagal kurias skai\u010diuojami progresiniai GPM tarifai.\r\n\r\nTaigi, nors nuo 2026 met\u0173 GPM apmokestinimo tvarka pasikeit\u0117 gana \u017eenkliai, ir kai kuriais atvejais mokestin\u0117 na\u0161ta gali b\u016bti didel\u0117, kiekvien\u0105 situacij\u0105 b\u016btina vertinti individualiai. Praktikoje neretai galima pritaikyti tam tikras lengvatas ar specialius re\u017eimus, kurie leid\u017eia reik\u0161mingai suma\u017einti mok\u0117tin\u0105 GPM.\n","protected":false},"featured_media":7467,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[420],"insight_category":[441],"class_list":["post-35611","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-mokesciu-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Akcij\u0173 perleidimo apmokestinimas nuo 2026 m. - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Akcij\u0173 perleidimo apmokestinimas nuo 2026 m. - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Nuo 2026 m. sausio 1 d. Lietuvoje pasikeit\u0117 akcij\u0173 perleidimo apmokestinimo taisykl\u0117s fiziniams asmenims. \u0160ie pakeitimai susij\u0119 su priimtais mokes\u010di\u0173 reformos teis\u0117s aktais. Trumpai ap\u017evelgsime, kada taikomas progresinis GPM, kokios lengvatos i\u0161lieka ir \u012f k\u0105 svarbiausia atkreipti d\u0117mes\u012f planuojant akcij\u0173 pardavim\u0105 po 2026 met\u0173. 1. 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