{"id":42171,"date":"2026-10-12T17:40:12","date_gmt":"2026-10-12T14:40:12","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&#038;p=42171"},"modified":"2026-10-12T17:40:15","modified_gmt":"2026-10-12T14:40:15","slug":"gpm-pokyciai-2026-m-5-klausimai-kuriuos-verta-sau-uzduoti-dar-iki-metu-pabaigos","status":"publish","type":"insights","link":"https:\/\/triniti.eu\/lt\/izvalgos\/gpm-pokyciai-2026-m-5-klausimai-kuriuos-verta-sau-uzduoti-dar-iki-metu-pabaigos\/","title":{"rendered":"GPM poky\u010diai 2026 m.: 5 klausimai, kuriuos verta sau u\u017eduoti dar iki met\u0173 pabaigos"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u00a0Nuo 2026 m. pasikeitus gyventoj\u0173 pajam\u0173 mokes\u010dio (GPM) tarifams ir pajam\u0173 sumavimo taisykl\u0117ms, anks\u010diau taikytas pajam\u0173 ar atlygio modelis neb\u016btinai i\u0161lieka toks pat palankus mokestiniu po\u017ei\u016briu.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vertinant mokestin\u0119 na\u0161t\u0105 svarbu atsi\u017evelgti ne tik \u012f atskiras pajam\u0173 r\u016b\u0161is, bet ir \u012f bendr\u0105 per metus gaunam\u0173 pajam\u0173 sum\u0105 bei j\u0173 strukt\u016br\u0105. Tod\u0117l verta i\u0161 anksto \u012fvertinti, kaip pasikeitusios taisykl\u0117s gali paveikti j\u016bs\u0173 2026 m. mokestin\u0119 situacij\u0105.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1. Ar be darbo u\u017emokes\u010dio gaunate ir kit\u0173 reik\u0161ming\u0173 pajam\u0173?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Nuomos, individualios veiklos, turto pardavimo, honorar\u0173 ir kai kurios kitos pajamos nuo 2026 m. gali b\u016bti sumuojamos nustatant taikytin\u0105 progresin\u012f GPM tarif\u0105. Tod\u0117l svarbu vertinti ne tik atskirai pajam\u0173 r\u016b\u0161iai taikom\u0105 apmokestinim\u0105, bet ir bendr\u0105 per metus gaunam\u0173 pajam\u0173 sum\u0105 bei galutin\u0119 mokestin\u0119 na\u0161t\u0105.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. Ar kaip akcininkas ar vadovas pajamas i\u0161 bendrov\u0117s gaunate keliais skirtingais b\u016bdais?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Darbo u\u017emokestis, tantjemos, vadovo atlygis, dividendai ir kitos i\u0161mokos apmokestinamos nevienodai. Pasikeitus GPM taisykl\u0117ms, skirtingi pajam\u0173 deriniai gali lemti skirting\u0105 bendr\u0105 mokestin\u0119 na\u0161t\u0105. Tod\u0117l verta \u012fvertinti, ar \u0161iuo metu taikomas atlygio modelis vis dar atitinka j\u016bs\u0173 poreikius ir galiojan\u010dias mokestines taisykles.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3. Ar artimiausiu metu planuojate parduoti akcijas, nekilnojam\u0105j\u012f ar kit\u0105 reik\u0161mingos vert\u0117s turt\u0105?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Vienkartin\u0117s didel\u0117s pajamos gali reik\u0161mingai paveikti konkre\u010di\u0173 met\u0173 GPM na\u0161t\u0105. Akcij\u0173 ir nekilnojamojo turto pardavimo atvejais apmokestinimui taip pat gali b\u016bti svarbus turto i\u0161laikymo laikotarpis ir kitos \u012fstatyme nustatytos s\u0105lygos. Tod\u0117l mokestines pasekmes verta \u012fvertinti dar prie\u0161 sudarant sandor\u012f.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4. Ar investuojate kaip fizinis asmuo ir naudojat\u0117s investicin\u0117s s\u0105skaitos re\u017eimu?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Investicin\u0117s s\u0105skaitos re\u017eimas leid\u017eia atid\u0117ti investicin\u0117s gr\u0105\u017eos apmokestinim\u0105 iki momento, kai i\u0161 s\u0105skaitos i\u0161mokamos l\u0117\u0161os vir\u0161ija \u012fna\u0161us. Ta\u010diau \u0161is re\u017eimas taikomas ne visoms investicijoms. Svarbu \u012fvertinti, ar pasirinktos investicijos ir s\u0105skaitos naudojimas atitinka nustatytas s\u0105lygas.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>5. Ar individuali veikla 2026 m. vis dar yra jums tinkamiausia veiklos forma?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Nuo 2026 m. pasikeitus individualios veiklos apmokestinimui, didesnes pajamas gaunantiems asmenims gali reik\u0161mingai padid\u0117ti GPM na\u0161ta. Augant veiklos apimtims verta palyginti individualios veiklos ir veiklos per juridin\u012f asmen\u012f, pavyzd\u017eiui, ma\u017e\u0105j\u0105 bendrij\u0105, mokestines bei teisines pasekmes.&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Ar bent vienas i\u0161 \u0161i\u0173 klausim\u0173 aktualus jums?<\/strong>&nbsp;<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Pasikeitus GPM taisykl\u0117ms, anks\u010diau priimti sprendimai d\u0117l pajam\u0173 gavimo ar veiklos formos gali tur\u0117ti kitoki\u0173 mokestini\u0173 pasekmi\u0173. Tod\u0117l svarbu nelaukti met\u0173 pabaigos ir i\u0161 anksto \u012fvertinti, ar dabartin\u0117 pajam\u0173 strukt\u016bra i\u0161lieka tinkama.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jei turite klausim\u0173 ar nor\u0117tum\u0117te \u012fvertinti savo situacij\u0105, kvie\u010diame susisiekti su TRINITI partnere ir mokes\u010di\u0173 teis\u0117s eksperte Agne Ustinovi\u010diene.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":41715,"template":"","meta":{"_acf_changed":false,"footnotes":""},"person_countries":[248],"people_industries":[],"experience_practice_area":[420],"insight_category":[441],"class_list":["post-42171","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-mokesciu-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GPM poky\u010diai 2026 m.: 5 klausimai, kuriuos verta sau u\u017eduoti dar iki met\u0173 pabaigos - TRINITI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/triniti.eu\/lt\/izvalgos\/gpm-pokyciai-2026-m-5-klausimai-kuriuos-verta-sau-uzduoti-dar-iki-metu-pabaigos\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GPM poky\u010diai 2026 m.: 5 klausimai, kuriuos verta sau u\u017eduoti dar iki met\u0173 pabaigos - TRINITI\" \/>\n<meta property=\"og:description\" content=\"\u00a0Nuo 2026 m. pasikeitus gyventoj\u0173 pajam\u0173 mokes\u010dio (GPM) tarifams ir pajam\u0173 sumavimo taisykl\u0117ms, anks\u010diau taikytas pajam\u0173 ar atlygio modelis neb\u016btinai i\u0161lieka toks pat palankus mokestiniu po\u017ei\u016briu.\u00a0 Vertinant mokestin\u0119 na\u0161t\u0105 svarbu atsi\u017evelgti ne tik \u012f atskiras pajam\u0173 r\u016b\u0161is, bet ir \u012f bendr\u0105 per metus gaunam\u0173 pajam\u0173 sum\u0105 bei j\u0173 strukt\u016br\u0105. 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