
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Lithuania taxes qualifying net IP profits at a reduced 7% corporate rate (from 2026), limited mainly to patented inventions and qualifying software developed through R&D.

Visão geral do regime
Situação fiscal
| Tax Type | Default | IP Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 20% / 25% / 32% | 7% |
| Foreign Income | Taxed | Taxed |
| Capital Gains | 15-32% | 7% / Standard |
| Dividends | 15% | Not applicable |
| Wealth Tax | None | None |
| Inheritance Tax | 5% / 10% | None |
Principais benefícios
Requisitos e considerações
Migration pathways
EU/EEA/Swiss Citizens
Detalhes do programa
Lithuania operates a patent-box style incentive that applies a reduced corporate income tax rate to taxable profits earned from certain intellectual property assets developed through R&D. The regime has been assessed under the OECD modified nexus approach in EU Code of Conduct work on IP regimes.
The incentive works as a reduced headline corporate tax rate on qualifying net profits. PwC describes the mechanism as a reduced 5% rate (increased to 6% from 1 January 2025), while Lithuania's 2026 reforms increased the country's reduced corporate income tax rate to 7% from 1 January 2026. In practice, the reduced rate is intended to apply to the net profit stream attributable to the qualifying IP asset (income less related expenses), rather than to gross royalty receipts.
Qualifying assets are restricted. EU and PwC descriptions focus on inventions protected by patents (including supplementary protection certificates) and copyright-protected computer programs; marketing IP such as trademarks is excluded. Eligibility is also tied to substance: the Lithuanian entity or permanent establishment that created the IP should be the one earning the income and bearing the related costs, and taxpayers need documentary evidence and tracking of income and expenses by IP asset.
Operationally, the regime is best suited to businesses that genuinely perform R&D and commercialise patented technology or qualifying software through a Lithuanian company or permanent establishment. Careful modelling is needed because non-qualifying income remains subject to the standard corporate tax rate, and the preferential rate and qualifying definitions have been subject to recent legislative changes.
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95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt

50% exemption roughly halves corporate tax on qualifying IP income
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Qualifying patent profits taxed at effective 10% corporation tax
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5% tax on qualifying IP income
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Progressive PIT rates from 2026, dividends, corporate tax rates
Ministry of Finance of the Republic of Lithuania·Last checked: 13/01/26
Worldwide taxation of residents
PwC Worldwide Tax Summaries - Lithuania (Individual)·Last checked: 13/01/26
Inheritance tax rates and no net wealth tax
PwC Worldwide Tax Summaries - Lithuania (Individual - Other taxes)·Last checked: 13/01/26
Orientação especializada
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