Lithuania Introduces Separate Personal Income Tax Regime for Agricultural Income

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, agricultural income is excluded from all other income and taxed according to separate progressive ta…