Lithuania’s instant depreciation rule 2026: How foreign-owned UABs can write off equipment in full

Lithuania’s Instant Depreciation Rule for 2026: How Foreign-Owned UABs Can Write Off Equipment in Full on Day One Tax Intelligence Lithuania November 2026 · 1Office Lithuania Key Points · 5 minute read Lithuania’s parliament enacted instant depreciation as part of the 2026 corporate income tax reform. From 1 January 2026, a UAB can deduct the…