The Lithuanian investment account makes it easier to account for investment transactions:
profit from eligible financial instruments is generally taxed only when you withdraw funds for non-investment purposes.
Through the Myriad Capital investment platform you can trade stocks, bonds, ETFs and other instruments.
Existing clients: you will find your securities account number (e.g. U123456) after logging in to the platform — you will use it when declaring the investment account to the VMI (State Tax Inspectorate).
Investment account (sometimes also called an investing account) — an account held with a financial institution
which a Lithuanian tax resident designates as an investment account in their personal income tax return. The aim is a more convenient regime for investment income:
gains and losses on transactions are netted, and GPM on returns earned through the account is calculated at the time of withdrawal.
Funds you pay in and hold for investing. Until you withdraw them for non-investment purposes,
GPM on portfolio growth is typically not yet calculated.
Stocks, bonds, ETFs and other eligible instruments held in your securities account.
Buying / selling within the investment account generally does not trigger GPM — unlike a regular account.
Both routes let you invest through Myriad Capital. The difference is when and how GPM is calculated.
| Criterion | Regular account | Investment account |
|---|---|---|
| When GPM on sale profit is paid | Usually when you realise a gain (sell) | Typically when you withdraw funds for non-investment purposes |
| ~€500 annual allowance (for certain capital gains) | May apply (if conditions are met) | Not applicable for the investment account regime |
| Dividends | Taxed immediately (standard rules) | Also taxed immediately — the investment account deferral does not apply to dividends |
| Reinvestment (rebalancing) | Each profitable sale may create GPM | Within the investment account — generally no GPM event |
| Withdrawing contributions | — | Up to the total contributions paid in — free of GPM |
| Declaration | GPM311 by transaction / income | GPM311 wizard part H (“Investment income”) — no separate notice needed |
| Number of accounts / contribution limit | — | Unlimited number; no contribution limit |
Indicative GPM model in the content examples — 15 % (progressive rates / changes in other years are possible; check current VMI / GPMĮ information).
An illustrative first-party calculator (not tax advice). Dividends are not included in the model — they are taxed immediately in both cases.
Total growth over the horizon: —
You pay in 10 000 €, over 10 years the portfolio grows to ~€19,700 (7%/yr).
Investment account: until you withdraw — GPM on growth is still €0 (illustration).
Regular: if you realise gains every year — GPM builds up earlier.
You paid in €20,000, after 5 years the value is €28,000, and you withdraw the full amount.
Investment account: GPM on the profit part ~€8,000 × 15% ≈ 1 200 €; €20,000 of contributions — free of GPM.
Regular: depends on whether the profit was already taxed earlier; the ~€500 allowance may apply.
You received 1 000 € in dividends from a Lithuanian issuer.
In both models GPM is usually withheld on payment (~15%) — the net amount credited to the investment account becomes a contribution for further investing.
Investment account “deferral” for dividends does not apply.
A wide choice of markets through the Myriad Capital investment platform. Eligibility for the investment account regime depends on the product and legislation.
Looking for portfolio ideas? See ETF portfolios.
| Product | Investment account eligibility (indicative) | Note |
|---|---|---|
| Stocks | Eligible | Exchange-traded shares — a typical investment account instrument |
| Bonds | Eligible | Including government / corporate debt securities (subject to conditions) |
| ETFs / investment funds (CIUs) | Eligible (with conditions) | Exchange-traded funds and other permitted CIUs |
| Derivatives | Possible (with conditions) | Permitted by law; assess the risk and accounting |
| CFD | Caution / often not eligible | Product-level eligibility for the investment account — check the specific instrument and the VMI position; not automatically “yes” |
| P2P / crowdfunding | Possible (with conditions) | Instruments offered on platforms — if they meet GPMĮ requirements |
| Cryptocurrencies (direct) | Not eligible | Direct cryptocurrencies — not through the investment account; crypto-linked ETFs — assessed separately |
Shares on global exchanges through the investment platform — from blue chips to growth companies.
Fixed-income instruments for portfolio diversification and cash flow.
Index and thematic funds in a single trade — convenient for a long-term portfolio.
Commissions and FX — see the current
price list / documents
(PDF fees). We do not state percentages here — they may change.
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You will get access to the investment platform and an account number (e.g. U…).
Stocks, bonds, ETFs — according to your risk. If needed, a broker can help with the first steps;
you also have access to training, market reviews and selected ideas.
In your annual GPM311 return, designate the account as an investment account in part H of the EDS wizard.
A separate “notice to the VMI” about opening an investment account is usually not needed — the declaration itself is the designation.
Do you invest for the long term and often rebalance / change positions?
Is your main income from dividends?
Do you plan to withdraw profit soon for spending?
For the 2025 tax period, the deadline for investment account users to file GPM311 and pay the tax is
1 June 2026 (inclusive), as extended by the VMI.
Official information:
VMI explanations on 2025 declarations
·
VMI reminder about the investment account deadline
·
EDS
Clients can declare their securities account (number format U…) as an investment account.
You will find the number after logging in to the platform:
login.myriadcapital.lt.
An investment account changes the timing of tax, not the market return.
Transaction commissions and currency exchange — according to the
price list;
we do not invent percentages here.
Beyond the calculator — practical help: a dedicated broker, training, market reviews and selected instrument lists
for building a long-term portfolio.
If you held instruments before the investment account regime started, the balance at the time of designation
may require separate accounting in the return.
Follow the VMI guidance on the opening balance and types of transactions.
Myriad Capital is a financial brokerage firm operating in Lithuania. Information on investor protection and supervision
is available in the company’s documents; the company is supervised by the Bank of Lithuania.
Address: Upės g. 21, 7th floor, 08128 Vilnius ·
info@myriadcapital.lt ·
Reports and documents
An investment account benefits from constant market context — daily and weekly reviews and articles.
Index of all news — a quick route to the market pulse.
Short daily reviews: stocks, macro, company news.
Weekly changes in indices, commodities and the key catalysts.
Longer topics for investors — from strategy to instruments.
The platform and the investment account regime work best when you understand the instruments. Start with the Myriad education hub.
The starting page of training and topics for beginners and experienced investors.
What stocks and bonds are and how a securities account works.
Orders, liquidity, exchange practice.
Macro basics, interest rates, inflation — context for your portfolio.
ETFs, funds and other instruments — what to choose for your goal.
Model ETF portfolios — a practical path from education to investing.
Horizon, liquidity and instrument logic — education.
An investing account is an account through which you buy and hold securities such as stocks, bonds and ETFs. It holds both cash intended for investing and the securities you have bought.
In everyday language they are the same: both names mean an account for investing. For tax purposes, an investment account is the account you declare to the VMI as an investment account – GPM is then paid only when you withdraw more than you paid in.
Register on the Myriad Capital investment platform, verify your identity and fund your account. You can start here: open an account.
Through a Myriad Capital investing account you can invest in stocks, bonds and ETFs.
Transaction commissions and currency exchange fees apply according to the Myriad Capital price list.
Open an account on the Myriad Capital investment platform, invest in stocks, bonds and ETFs,
and at the end of the year designate the account in GPM311.
It is an account intended for investing and simpler accounting of transactions in financial instruments. A Lithuanian tax resident designates an account held with a financial institution as an investment account in the personal income tax return (GPM311). For the 2025 tax period, investment account data is submitted with the annual return; for investment account users the State Tax Inspectorate (VMI) has extended the deadline until 1 June 2026 (inclusive).
Through an investment account you may invest in stocks, bonds, collective investment undertakings (including exchange-traded investment funds – ETFs), derivatives, Lithuanian and foreign government savings notes, and financial instruments distributed on crowdfunding and peer-to-peer lending platforms (if they meet the legal requirements).
You cannot invest directly in cryptocurrencies through an investment account; exchange-traded funds linked to them are assessed separately. For CFDs and similar products, check eligibility at product level (they are not automatically “eligible”).
The main benefit is simplified taxation of investment income. Income earned in an investment account is typically taxed only when it is withdrawn from the declared investment account and used for non-investment purposes. Returning contributions up to the total amount contributed does not give rise to personal income tax.
There is no limit on the number of investment accounts.
There is no limit on the amount invested through an investment account.
Gains and losses from different transactions are aggregated. The return (profit) earned through an investment account is taxed at the time of withdrawal (the content uses a conservative ~15% model; check 2025 vs later-year rates in the Personal Income Tax Law (GPMĮ) / with VMI).
No tax applies when withdrawing contributions as long as the amount withdrawn does not exceed total contributions.
Important: the ~€500 annual exemption that applies to certain ordinary capital gains / related income does not apply to the investment account regime.
The law provides no special personal income tax or other tax relief based on the investor’s age or the investment period. Funds withdrawn after reaching retirement age are taxed when the amount withdrawn exceeds total contributions.
Dividends from instruments (shares) purchased with investment account funds are not treated as deferred income earned through the account – they are taxed immediately under the general rules. If dividends are paid by a Lithuanian issuer, personal income tax is usually withheld at payment.
Example: €1,000 in dividends → ~15% tax withheld → ~€850 credited to the investment account as a contribution for further investing.
A payout is any payment or withdrawal that you did not use:
Yes, if the account is held with a financial institution established in an EEA or OECD member state, or in a country with which Lithuania has concluded and applies a double taxation treaty – and if the conditions of the Personal Income Tax Law (GPMĮ) are met.
You can open a “Myriad Capital” investment account here.
Once your account is open, you will get access to the Myriad Capital investment platform: global markets and instruments matching your goals and risk profile.
If you have no investment experience, a Myriad Capital broker will help you take your first steps. You will also get access to training, articles, reviews and curated lists of funds and bonds.
Fast, simple and secure account opening. Convenient account management in the Myriad Capital investing app.
Myriad Capital segregates each client’s financial instruments from those of all other Myriad Capital clients and from the company’s own assets. Liabilities to investors are also insured under the procedure and conditions established by the laws of the Republic of Lithuania by the state enterprise “Indėlių ir investicijų draudimas” (Deposit and Investment Insurance)
As a Myriad Capital account holder, you can consult your dedicated financial broker.
The Myriad Capital team is ready to help with any questions.
Source: Yahoo Finance. Shows the last closing price or intraday session prices as provided by Yahoo Finance; they may be delayed. Prices are indicative and may differ from the execution price. Company logos and trademarks belong to their respective owners and are used for identification only. Not investment advice or an offer. Past performance is not a reliable indicator of future results; the value of investments can go down as well as up.
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