Investment account is an account dedicated for investing – in this account you keep money for investment purposes only. It should be separated from your bank account which you use every day for shopping, utilities, credit payments, etc., or from your savings account.
The purpose of the investment account is to facilitate ongoing investments in financial instruments. This means that as long as you reinvest the funds (i. e., purchase additional shares or units, rather than withdraw cash) using the same investment account, the profit you earn there will not be subject to Personal Income Tax (PIT).
The investment account in Lithuania will be legalized on 1 January 2025, so you will have to declare the income earned using it in 2026, as part of the annual income tax declaration process. At the same time, you will also declare the account which you will consider to be the investment account, to the State Tax Inspectorate (STI).
You do not need to take any urgent actions now. Declaration of investment account income will start in 2026. Therefore, if you decide to start using one (or more) investment account(s) during 2025, you will need to inform the STI during the annual income declaration process (before 1 May 2026) about which account you will consider to be an investment account.
Only permanent residents of Lithuania can have an investment account.
Important
The current regime for declaring investments and investment income also remains in place, the use of an investment account is optional.
Any bank account you already have can be an investment account. If you use only one bank account and want to have an investment account, open an additional bank account and call it “investment account”. Just remember that the money in this account must be dedicated for investment purposes only.
Advantages of an investment account
- Simplified taxation and declaration. Income earned from an investment account will only be taxed when you withdraw more than you deposit. You will have to declare the income earned from the investment account in your annual income tax declaration to the STI (for the first time, by 1 May 2026).
- You can assign financial instruments to an investment account. Until 31 December 2025, you can assign the financial instruments you already own (acquired before 31 December 2024) to an investment account and declare their acquisition value in accordance with the procedure laid down by the STI.
Further information about the assignment of the existing portfolio to the investment account regime will be provided once the process of attribution of eligible financial instruments acquired before 31 December 2024 to the investment account is clarified by the implementing legislation of the Central Tax Administrator. - You can have several investment accounts with several financial institutions. Remember that you will have to inform the STI about each investment account.
- You will keep the funds for investment separate from the funds you use for everyday needs and/or savings.
With an investment account, you can invest in:
- Transferable securities (e. g., publicly traded shares, bonds)
- Money market instruments
- Securities of collective investment undertakings
- Certain derivative financial instruments
- Instruments distributed through crowdfunding and peer-to-peer lending platforms
- Lithuanian and foreign-government savings certificates
What to do if I want to start using the investment account?
- We recommend that you open a separate bank account and call it an “investment account”.
You can do this on the internet bank, and / or at a bank branch of your choice (remember to register in advance). - If you use SEB Robo-Advisor or Micro-investments, you will also be able to declare your existing bank account(s) as investment account(s) in 2026.
How is the investment account different from the bank account I currently use for investing?
- In an investment account, you will not be able to keep money for your everyday needs – shopping, utility payments, credit payments, etc.
- You will pay the Personal income tax (PIT) on the amount withdrawn from the investment account when it exceeds the amount deposited in the account (in other words, Amount taxed = Amount withdrawn - Amount deposited in the account)
- The investment account will not be eligible for the PIT relief where the tax-free amount of EUR 500 applies to the profit earned during the year
How much does it cost to open and / or use an investment account?
- If you use one of SEB's service plans (except for the MINIMUM), opening and using an additional bank account will cost you nothing.
- If you do not use a service plan or if you use the plan MINIMUM (it includes only one bank account at no extra charge), opening and using an additional bank account will cost you EUR 1/month.
Please be reminded that investing involves risk, and fees related to the services provided are applied. For more information on SEB services, financial instruments and the risks involved, please refer to www.seb.lt/en/private/savings-and-investments/investments/protection-investors.
We recommend that you read the service terms carefully and consult the staff of the bank if you need to.
