{"id":22846,"date":"2025-12-30T14:45:26","date_gmt":"2025-12-30T11:45:26","guid":{"rendered":"https:\/\/motieka.com\/?p=22846"},"modified":"2025-12-30T14:45:26","modified_gmt":"2025-12-30T11:45:26","slug":"dividendu-apmokestinimas-ka-turi-ivertinti-verslas-2026-m","status":"publish","type":"post","link":"https:\/\/motieka.com\/lt\/naujienos\/dividendu-apmokestinimas-ka-turi-ivertinti-verslas-2026-m\/","title":{"rendered":"Dividend\u0173 apmokestinimas: k\u0105 turi \u012fvertinti verslas 2026 m.?"},"content":{"rendered":"<p>Dividendai versle jau seniai n\u0117ra vien \u201epremija akcininkams met\u0173 pabaigoje\u201c. Tai strateginis pelno paskirstymo sprendimas, kuris lemia, kiek l\u0117\u0161\u0173 liks reinvesticijoms, kiek \u2013 akcinink\u0173 poreikiams ir koki\u0105 bendr\u0105 mokestin\u0119 na\u0161t\u0105 patirs grup\u0117.<\/p>\n<p>Nuo 2025 m. pelno mokes\u010dio tarifas jau padidintas iki 16 proc., o nuo 2026 m. sausio 1 d. jis dar kyla iki 17 proc. Kartu \u012fvedami progresiniai GPM tarifai, ta\u010diau dividendams i\u0161saugomas atskiras 15 proc. GPM tarifas \u2013 dividend\u0173 mokestis (jie ne\u012ftraukiami \u012f progresini\u0173 rib\u0173 skai\u010diavim\u0105). Tai rei\u0161kia, kad netinkamai suplanuotas pelno paskirstymas gali lemti ne tik didesn\u0119 bendr\u0105 mokestin\u0119 na\u0161t\u0105, bet ir dvigub\u0105 apmokestinim\u0105 ar gin\u010dus su VMI. Tod\u0117l dividend\u0173 politika 2026 m. ir v\u0117liau tampa viena svarbiausi\u0173 tem\u0173 akcinink\u0173 ir vadov\u0173 darbotvark\u0117je.<\/p>\n<h2>Dividend\u0173 apmokestinimas Lietuvoje: pagrindiniai principai<\/h2>\n<p>Norint susiorientuoti, kaip veikia dividend\u0173 apmokestinimas, reikia matyti vis\u0105 grandin\u0119: \u012fmon\u0117 u\u017edirba peln\u0105, nuo jo sumoka pelno mokest\u012f, o v\u0117liau akcininkui i\u0161mok\u0117ta suma apmokestinama kaip kapitalo pajamos. Lietuvos rezidento fizinio asmens gauti dividendai apmokestinami taikant 15 proc. GPM nuo dividend\u0173 \u2013 \u0161\u012f mokest\u012f paprastai apskai\u010diuoja, i\u0161skai\u010diuoja ir sumoka pati dividendus i\u0161mokanti \u012fmon\u0117 (\u017er. <a href=\"https:\/\/www.vmi.lt\/evmi\/dividend%C5%B3-i%C5%A1mokam%C5%B3-lietuvos-vienetams-apmokestinimo-tvarka-33-str.-\" target=\"_blank\" rel=\"noopener noreferrer\" rel=\"noopener\">VMI paai\u0161kinim\u0105 d\u0117l dividend\u0173 apmokestinimo<\/a>).<\/p>\n<p>Tarptautin\u0117se strukt\u016brose dividend\u0173 mokes\u010diai priklauso ir nuo dvigubo apmokestinimo i\u0161vengimo sutar\u010di\u0173 (DAIS). Jeigu dividendai gaunami i\u0161 u\u017esienio bendrov\u0117s, jau ten sumok\u0117tas mokestis gali b\u016bti \u012fskaitomas, ta\u010diau tik tuo atveju, jei laikomasi sutar\u010di\u0173 ir pateikiami reikalingi dokumentai (pvz., FR0021 forma). Tod\u0117l net \u201epaprastas\u201c dividend\u0173 i\u0161mok\u0117jimas gali tapti daugiasluoksne mokestine situacija, jeigu \u012fsitraukia kelios valstyb\u0117s.<\/p>\n<h2>Dividend\u0173 apmokestinimas juridiniams asmenims: ne tik mokestis, bet ir atsakomyb\u0117<\/h2>\n<p>Kai dividendus gauna \u012fmon\u0117, galioja atskira dividend\u0173 apmokestinimo juridiniams asmenims logika. Pagal <a href=\"https:\/\/www.infolex.lt\/ta\/12868:str33\" target=\"_blank\" rel=\"noopener noreferrer\" rel=\"noopener\">Pelno mokes\u010dio \u012fstatymo 33 straipsn\u012f<\/a>, Lietuvos vieneto gauti dividendai i\u0161 kit\u0173 Lietuvos vienet\u0173 i\u0161 principo apmokestinami pelno mokes\u010diu. Ta\u010diau yra viena kriti\u0161kai svarbi i\u0161imtis: jeigu \u012fmon\u0117 ne trumpiau kaip 12 m\u0117nesi\u0173 be pertraukos valdo bent 10 proc. balsus suteikian\u010di\u0173 akcij\u0173, tokie dividendai gali b\u016bti laikomi neapmokestinamais ir ne\u012ftraukiami \u012f pajamas.<\/p>\n<p>Teisin\u0117 rizika prasideda ten, kur pelno paskirstymas atsiskiria nuo reali\u0173 finansini\u0173 rezultat\u0173. UAB, AB, holding\u0173 strukt\u016brose dividend\u0173 i\u0161mok\u0117jimas turi b\u016bti pagr\u012fstas patvirtintomis finansin\u0117mis ataskaitomis, laikomasi nuosavo kapitalo reikalavim\u0173 ir korporatyvin\u0117s valdysenos proced\u016br\u0173. Neteis\u0117tas pelno paskirstymas gali lemti vadov\u0173 ir akcinink\u0173 atsakomyb\u0119 bei pareig\u0105 gr\u0105\u017einti gautas sumas. Tod\u0117l dividend\u0173 apmokestinimas juridiniams asmenims \u2013 tai mokes\u010di\u0173 optimizavimo, teisingos strukt\u016bros ir asmenin\u0117s atsakomyb\u0117s supratimo derinys.<\/p>\n<h2>Pelno mokes\u010dio poky\u010diai nuo 2026 m. ir j\u0173 \u012ftaka dividendams<\/h2>\n<p>Nuo 2026 m. sausio 1 d. Lietuvos pelno mokes\u010dio tarifas did\u0117ja nuo 16 proc. iki 17 proc. (<a href=\"https:\/\/finmin.lrv.lt\/lt\/veiklos-sritys\/mokesciai\/pagrindiniai-mokesciai\/pelno-mokestis\/\" target=\"_blank\" rel=\"noopener noreferrer\" rel=\"noopener\">Finans\u0173 ministerijos informacija<\/a>). Fizinio asmens gaunamiems dividendams ir toliau taikomas 15 proc. GPM tarifas \u2013 dividend\u0173 mokestis, ta\u010diau bendra apmokestinimo grandin\u0117 tampa brangesn\u0117: i\u0161 prad\u017ei\u0173 apmokestinamas \u012fmon\u0117s pelnas 17 proc. tarifu, o po to \u2013 fizinio asmens kapitalo pajamos.<\/p>\n<p>Tai turi kelias esmines pasekmes:<\/p>\n<ul>\n<li>\u012fmon\u0117ms, mokan\u010dioms avansin\u012f pelno mokest\u012f, vert\u0117t\u0173 \u012fsivertinti, ar 2026 m. avansin\u012f PM mok\u0117ti pagal ankstesni\u0173 met\u0173 rezultatus, ar pagal prognozuojam\u0105 peln\u0105;<\/li>\n<li>planuojant dividend\u0173 i\u0161mok\u0117jimo tvark\u0105, tampa kriti\u0161ka, kokiais metais u\u017edirbamas ir paskirstomas pelnas (ypa\u010d, jei 2025\u20132026 m. planuojami netipiniai pardavimai ar didesn\u0117s investicijos);<\/li>\n<li>pelno mokes\u010dio did\u0117jimas stiprina motyvacij\u0105 per\u017ei\u016br\u0117ti, ar \u012fmon\u0117 i\u0161naudoja PM lengvatas (MTEP, investicinius projektus, ilgalaikio turto atnaujinim\u0105 ir pan.).<\/li>\n<\/ul>\n<p>Svarbu nepamir\u0161ti, kad apmokestinamas ne finansinis, o mokestinis pelnas \u2013 remiantis mokes\u010di\u0173 teis\u0117s normomis. D\u0117l ribojam\u0173 dyd\u017ei\u0173 leid\u017eiam\u0173 atskaitym\u0173, neleid\u017eiam\u0173 atskaitym\u0173 ir neteisingai pritaikyt\u0173 lengvat\u0173 VMI gali perskai\u010diuoti peln\u0105 ir netiesiogiai pakeisti faktin\u0119 dividend\u0173 apmokestinimo kain\u0105. Tad klausimas verslui \u2013 ne tik koks tarifas, bet ir kokia baz\u0117, nuo kurios jis skai\u010diuojamas.<\/p>\n<h2>Dividend\u0173 dvigubas apmokestinimas: kada rizika tampa reali?<\/h2>\n<p>Dvigubas apmokestinimas pasirei\u0161kia keliais lygiais. Pirmas \u2013 \u201eklasikinis\u201c: \u012fmon\u0117 sumoka PM, o akcininkas fizinis asmuo \u2013 GPM nuo dividend\u0173. Antras \u2013 kai d\u0117l strukt\u016bros ar neteisingai suprast\u0173 tarptautini\u0173 taisykli\u0173 ta pati pajam\u0173 suma apmokestinama dviejose valstyb\u0117se. Pavyzd\u017eiui, Lietuvos rezidentui \u012fsteigus \u012fmon\u0119 Estijoje ir gavus i\u0161 jos dividend\u0173, Estijoje sumokamas pelno mokestis (22 proc.), o Lietuvoje VMI tai vertina kaip PM, tod\u0117l dar reikalauja sumok\u0117ti 15 proc. GPM. Galutinis rezultatas \u2013 didesn\u0117 na\u0161ta, nei akcininkui b\u016bt\u0173 tek\u0119 mok\u0117ti i\u0161 Lietuvos \u012fmon\u0117s.<\/p>\n<p>Dvigubo apmokestinimo rizika i\u0161auga ir tada, kai dividend\u0173 i\u0161mok\u0117jimo tvarka naudojama bandant \u201epigesniu b\u016bdu\u201c i\u0161simok\u0117ti darbo u\u017emokest\u012f, premijas ar paskolas akcininkams. Tokiais atvejais VMI gali perklasifikuoti i\u0161mokas, pritaikyti socialinio draudimo \u012fmokas, delspinigius ir baudas.<\/p>\n<h2>MB nario dividendai: da\u017eniausios mokestin\u0117s klaidos<\/h2>\n<p><strong>\u00a0<\/strong>MB nario dividendai \u2013 viena painiausi\u0173 tem\u0173 smulkiajame versle. Ma\u017eosios bendrijos teisiniu po\u017ei\u016briu neturi klasikini\u0173 dividend\u0173, kaip UAB, ta\u010diau praktikoje nariai taip vadina visus pelno i\u0161si\u0117mimus. Tod\u0117l atsiranda keli pavojai:<\/p>\n<ul>\n<li>painiojamos pelno i\u0161mokos, avansiniai atsiskaitymai ir asmenin\u0117s i\u0161laidos;<\/li>\n<li>tikimasi, kad MB nario i\u0161mokoms bus taikomas toks pat 15 proc. dividend\u0173 mokestis, kaip UAB akcininkams;<\/li>\n<li>pamir\u0161tama, kad kai kurioms i\u0161mokoms gali b\u016bti taikomos socialinio draudimo \u012fmokos ar kitoks apmokestinimo re\u017eimas.<\/li>\n<\/ul>\n<p>MB lankstumas yra patrauklus, bet b\u016btent \u010dia VMI da\u017enai ie\u0161ko mokes\u010di\u0173 taupymo schem\u0173. Jei MB nario dividendai n\u0117ra atid\u017eiai strukt\u016bruoti, v\u0117liau gali paai\u0161k\u0117ti, kad mokes\u010di\u0173 na\u0161ta tapo didesn\u0117, nei pasirinkus paprastesn\u0119, bet skaidri\u0105 schem\u0105.<\/p>\n<h2>Neapmokestinami dividendai: kada tai i\u0161imtis, o ne taisykl\u0117?<\/h2>\n<p>Verslo aplinkoje da\u017enai sklando mitas, kad \u201eprotingai sutvarkius strukt\u016br\u0105\u201c dividendus visada galima i\u0161simok\u0117ti be mokes\u010di\u0173. Realus reguliavimas rodo prie\u0161ingai \u2013 neapmokestinami dividendai yra siaurai apibr\u0117\u017eta i\u0161imtis, o ne taisykl\u0117. Tipinis pavyzdys \u2013 dalyvavimo i\u0161imtis pagal Pelno mokes\u010dio \u012fstatymo 33 str.: ilgesn\u012f laik\u0105 valdant reik\u0161ming\u0105 akcij\u0173 paket\u0105, dividendai tarp juridini\u0173 asmen\u0173 gali b\u016bti neapmokestinami pelno mokes\u010diu. Ta\u010diau tai nerei\u0161kia, kad akcininkui fiziniam asmeniui v\u0117liau nebus taikomas 15 proc. GPM nuo dividend\u0173.<\/p>\n<p>Tarptautiniu mastu tam tikrais atvejais u\u017esienyje gali b\u016bti taikomas suma\u017eintas ar nulinis dividend\u0173 mokestis, jei tenkinamos DAIS s\u0105lygos ir pateikiami dokumentai. Ta\u010diau tai n\u0117ra \u201emagija\u201c, o kruop\u0161taus planavimo ir \u012frodym\u0173 rezultatas. Tod\u0117l kuriant dividend\u0173 i\u0161mok\u0117jimo tvark\u0105 verta remtis ne pa\u017eadais \u201emokes\u010di\u0173 i\u0161vengti\u201c, o ai\u0161kiais \u012fstatymais, teism\u0173 praktika ir profesionalia <a href=\"https:\/\/motieka.com\/lt\/paslaugos\/mokesciu-teise\/\" target=\"_blank\" rel=\"noopener noreferrer\" rel=\"noopener\">mokes\u010di\u0173<\/a> teis\u0117s ekspert\u0173 pagalba.<\/p>\n<p><em>Dabartin\u0117 pelno paskirstymo schema kelia daugiau klausim\u0173 nei atsakym\u0173? \u201eMotieka ir Audzevi\u010dius\u201c teis\u0117s ekspert\u0173 komanda gali pad\u0117ti \u012fvertinti galimas rizikas, koreguoti strukt\u016br\u0105 ir parengti sprendimus taip, kad jie ne tik atitikt\u0173 verslo poreikius, bet ir suteikt\u0173 daugiau ai\u0161kumo bei u\u017etikrintumo bendraujant su mokes\u010di\u0173 administratoriumi.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dividendai versle jau seniai n\u0117ra vien \u201epremija akcininkams met\u0173 pabaigoje\u201c. Tai strateginis pelno paskirstymo sprendimas, kuris lemia, kiek l\u0117\u0161\u0173 liks reinvesticijoms, kiek \u2013 akcinink\u0173 poreikiams ir koki\u0105 bendr\u0105 mokestin\u0119 na\u0161t\u0105 patirs grup\u0117. Nuo 2025 m. pelno mokes\u010dio tarifas jau padidintas iki 16 proc., o nuo 2026 m. sausio 1 d. jis dar kyla iki 17 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":22847,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1879],"tags":[],"coauthors":[2156],"class_list":["post-22846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-izvalgos","expertise_post-mokesciai-ir-mokestiniai-gincai"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividend\u0173 apmokestinimas 2026 m.: k\u0105 svarbu \u012fvertinti verslui?<\/title>\n<meta name=\"description\" content=\"Dividend\u0173 apmokestinimas verslui: pelno mokes\u010dio poky\u010diai nuo 2026 m., dvigubo apmokestinimo rizikos ir praktiniai sprendimai akcininkams ir 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