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Lithuania

Europe

Operating individuali veikla, taxed on profit-share as self-employment income. Headline PIT is 15% but a tapering credit lowers the effective rate to ~5-15%, with Sodra social and health on top.

Classification

Income from individual activity (individuali veikla) - self-employment business income, not capital gains.

Taux d'imposition

Effective ~5-15% via a tax credit for income up to EUR 35,000-42,500, rising toward 15% above (standard PIT 15%).

Cotisations sociales

Sodra: social insurance ~12.5-15.5% and health ~6.98%, generally on 90% of taxable profit, with floors/ceilings.

Immatriculation / régime

Register individual activity (certificate); deduct actual expenses or use a 30% deemed-expense option; annual PIT return.

Payouts en crypto

USDC is taxable individual-activity income in EUR at receipt; later crypto disposals can be a separate taxable event.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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