{"id":45259,"date":"2025-05-14T10:50:34","date_gmt":"2025-05-14T07:50:34","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=45259"},"modified":"2026-01-21T12:20:17","modified_gmt":"2026-01-21T10:20:17","slug":"ka-atnes-tamsus-mokesciu-reformos-debesys","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/ka-atnes-tamsus-mokesciu-reformos-debesys\/","title":{"rendered":"K\u0105 atne\u0161 tams\u016bs mokes\u010di\u0173 reformos debesys?"},"content":{"rendered":"

Kritikos mokes\u010di\u0173 reformai pastaruoju metu netr\u016bksta ir ne veltui. Mokes\u010di\u0173, ypa\u010d GPM, padidinimo laipsnis, skirtingas tokios pa\u010dios r\u016b\u0161ies pajam\u0173 apmokestinimas, didelis mokes\u010di\u0173 administravimo kompleksi\u0161kumas \u2013 poky\u010diai, kurie, tik\u0117tina, tur\u0117s tiek trumpalaiki\u0173, tiek ilgalaiki\u0173 pasekmi\u0173. Investuotoj\u0173 susidom\u0117jimo ma\u017e\u0117jimas, pasiturin\u010di\u0173 ir dideles pajamas gaunan\u010di\u0173 gyventoj\u0173 emigracija \u2013 kaina, kuri\u0105 gali tekti sumok\u0117ti Lietuvai. O gal toks pesimizmas yra perd\u0117tas? Koki\u0173 visgi rei\u0161kini\u0173 tik\u0117tis \u2013 rimto \u0161kvalo ar trumpo lietaus?<\/p>\n

Vis\u0173 pajam\u0173 r\u016b\u0161i\u0173, i\u0161skyrus darbo santyki\u0173 pajamas, apmokestinimo tarifas per pastaruosius 20 met\u0173 buvo didintas vien\u0105 kart\u0105 \u2013 nuo 15 proc. iki 20 proc. Dabar planuojamas pokytis nuo 20 proc. iki 32 proc. arba 36 proc. Suprantama, kad toks staigus mokes\u010di\u0173 padidinimas sukelia audring\u0105 reakcij\u0105. Visgi bent jau trumpalaikes \u0161io poky\u010dio pasekmes b\u016bt\u0173 galima su\u0161velninti, jeigu mokes\u010diai b\u016bt\u0173 didinami palaipsniui, su pereinamuoju laikotarpiu. Pereinamasis laikotarpis lyg ir buvo reformos autori\u0173 planuose, ta\u010diau iki \u012fstatymo projekto nei\u0161gyveno. Gaila ir nesuprantama, kod\u0117l to neliko.<\/p>\n

Kitas sunkiai paai\u0161kinamas reformos vingis \u2013 skirtingas dviej\u0173 r\u016b\u0161i\u0173 kapitalo pajam\u0173 apmokestinimas. Mat dividendams ir toliau tur\u0117t\u0173 galioti nekintantis 15 proc. tarifas. O akcij\u0173 pardavimo pajamos kartu su kitomis pajamomis gali b\u016bti apmokestinamos ir 32 proc. arba 36 proc. tarifu. Mano nuomone, tai yra tos pa\u010dios verslo ir investicij\u0173 gr\u0105\u017eos pajamos, tik ka\u017ekod\u0117l jos apmokestinamos skirtingai. Tokie logikos ir paai\u0161kinimo stokojantys sprendimai neprideda tik\u0117jimo reforma ir jos teisingumu.<\/p>\n

Galiausiai, reik\u0117t\u0173 nepamir\u0161ti ir mokes\u010di\u0173 administravimo. Lietuvos mokes\u010di\u0173 sistem\u0105, mano nuomone, ilg\u0105 laik\u0105 buvo galima vadinti tikrai paprasta ir patogia: nedaug tarif\u0173, skirting\u0173 pajam\u0173 kategorij\u0173, lengvai suskai\u010diuojama mokes\u010di\u0173 baz\u0117. Dabartin\u0117 reforma \u012fveda daug kompleksijos. \u012estatymo projektas sukelia daugiau klausim\u0173 nei pateikia atsakym\u0173. Pavyzd\u017eiui, ar \u012f metines pajamas bus \u012ftrauktos i\u0161 u\u017esienio gautos ir ten apmokestintos pajamos? O kaip su neapmokestinamomis pajamomis?<\/p>\n

\u012estatymo projektas sako, kad \u012f metines pajamas ne\u012fskai\u010diuojami tik dividendai. Ta\u010diau ar toks sprendimas nestokoja logikos? Dividendai apmokestinami ma\u017eiausiu galimu tarifu ir dar ne\u012fskai\u010diuojami \u012f metines pajamas. Ne\u017einia, i\u0161 kur toks reformos autori\u0173 dosnumas. Galb\u016bt tai yra techniniai dalykai, ta\u010diau jie yra labai svarb\u016bs, kuomet kalbame apie reformos teisingum\u0105.<\/p>\n

Trumpalaik\u0117s prognoz\u0117s \u2013 kapitalo emigracija<\/strong><\/h4>\n

Dabartin\u0117s prognoz\u0117s, kurios neu\u017etruks i\u0161sipildyti pri\u0117mus mokes\u010di\u0173 reform\u0105 \u2013 masinis verslo ir turto i\u0161sipardavimas, dividend\u0173 lietus bei kapitalo emigracija i\u0161 Lietuvos.<\/p>\n

Reformos ry\u0161io su turto ir verslo pardavimo sandoriais giliai ie\u0161koti nereikia. Mat, kai laukia toks reik\u0161mingas mokes\u010di\u0173 padidinimas, verslininkams tiesiog neapsimoka laukti 2026 ar 2027 m. tam, kad parduot\u0173 versl\u0105. Pavyzd\u017eiui, jeigu verslininkas, k\u016br\u0119s versl\u0105 25 metus, nusprend\u017eia j\u012f parduoti, skirtumas parduodant 2025 m. ir 2026 m. gali b\u016bti nuo 12 proc. iki 16 proc. Neramu, kad toks i\u0161 verslo ar turto pardavimo gautas kapitalas pajud\u0117s i\u0161 Lietuvos. O tai nei\u0161vengiamai atsilieps tolimesniam ekonomikos augimui, inovacijoms, darbo viet\u0173 k\u016brimui ir kitiems parametrams.<\/p>\n

Su dividendais situacija yra kiek kita. Dabar n\u0117ra numatyta didinti j\u0173 apmokestinim\u0105. Ta\u010diau pasitik\u0117jimo mokes\u010di\u0173 reforma n\u0117ra daug. Dividend\u0173 mok\u0117jimo sezonas yra kaip tik dabar, kai spekuliacijos mokes\u010di\u0173 didinimo tema yra pa\u010diame pike. Nat\u016bralu, kad vieni verslininkai tiesiog nenori sulaukti siurprizo, kiti galb\u016bt ruo\u0161iasi kitam mokes\u010di\u0173 didinimo raundui, tad nenusteb\u010diau, jei 2025 m. b\u016bt\u0173 rekordiniai matuojant bendrovi\u0173 i\u0161mok\u0117tus dividendus. \u0160is kapitalas, kaip ir verslo pardavimo pajamos, veikiausiai taip pat patrauks i\u0161 Lietuvos \u2013 gal\u0117s dirbti investicin\u0117se s\u0105skaitose ir nebepapildys m\u016bs\u0173 \u0161alies biud\u017eeto bent kur\u012f laik\u0105.<\/p>\n

Reikia i\u0161ei\u010di\u0173 ilgalaik\u0117ms pasekm\u0117ms \u0161velninti<\/strong><\/h4>\n

Nat\u016brali reakcija \u012f tok\u012f staig\u0173 mokes\u010di\u0173 padidinim\u0105 \u2013 ie\u0161koti b\u016bd\u0173, kaip su\u0161velninti reformos pasekmes piniginei. Pana\u0161u, kad reforma sukuria nema\u017eai laviravimo galimybi\u0173. Pavyzd\u017eiui, individualia veikla besiver\u010dian\u010dio asmens, gaunan\u010dio tam tikro dyd\u017eio pajamas, mokestin\u0117 na\u0161ta gali siekti iki 30 proc. \u012fskaitant socialinio draudimo \u012fmokas. Ta\u010diau, jeigu naujoje sistemoje tas pats asmuo nuspr\u0119s perkelti savo veikl\u0105 \u012f bendrov\u0119, jo mokestin\u0117 na\u0161ta gali siekti viso labo 21 proc. Tikiu, kad toki\u0173 galimybi\u0173 atsiras ne viena, kaip ir bus ne vienas, kuris jomis naudosis.<\/p>\n

Be to, galima nusp\u0117ti, kad m\u016bs\u0173 laukia ir didelius mokes\u010dius mokan\u010di\u0173 gyventoj\u0173 emigracijos banga. Viena grup\u0117 \u2013 tai daug u\u017edirbantys specialistai, laisvai samdomi konsultantai, kuri\u0173 darbo vieta da\u017enu atveju n\u0117ra fiksuota. Individualios veiklos apmokestinimas did\u0117ja beveik dvigubai. Tai rei\u0161kia, kad tiek pat pajam\u0173 gav\u0119 specialistai 2026 m. \u201enamo parne\u0161\u201c ma\u017eiau pajam\u0173. Vargu, ar visi m\u016bs\u0173 gyventojai priims tai kaip nei\u0161vengiamyb\u0119. Kita grup\u0117 \u2013 verslo pardavimui pribrend\u0119 verslininkai. Verslo pardavimo apmokestinimas did\u0117s dramati\u0161kai, o emigruoti \u012f \u0161iltesnius kra\u0161tus \u0161iais laikais yra itin paprasta. Juolab, yra visa eil\u0117 Europos valstybi\u0173 kurios priims m\u016bs\u0173 emigrantus i\u0161sk\u0117stomis rankomis.<\/p>\n

\u012ekv\u0117pimo semtis i\u0161 kit\u0173 \u0161ali\u0173<\/strong><\/h4>\n

Daugelis Europos ir pasaulio valstybi\u0173 jau suprato, kokie svarb\u016bs yra daug mokes\u010di\u0173 sumokantys ir neprisiri\u0161\u0119 prie vienos vietos gyventojai. Vienos valstyb\u0117s, tokios kaip Did\u017eioji Britanija, kuri patyr\u0117 didel\u0119 pasiturin\u010di\u0173 ir auk\u0161tas pajamas gaunan\u010di\u0173 asmen\u0173 emigracij\u0105, mokosi i\u0161 savo padaryt\u0173 klaid\u0173. Ta\u010diau kitos naudojasi atsiv\u0117rusiomis galimyb\u0117mis. Pavyzd\u017eiui, Portugalija u\u017esienie\u010diams, tapusiems Portugalijos mokes\u010di\u0173 mok\u0117tojais, si\u016blo fiksuot\u0105 20% pajam\u0173 mokes\u010dio tarif\u0105 net de\u0161im\u010diai met\u0173. Nesunku paskai\u010diuoti, kad brangiai apmokamas specialistas, gali sutaupyti kelis ar net keliolika t\u016bkstan\u010di\u0173 eur\u0173 vien tod\u0117l, kad ruden\u012f, \u017eiem\u0105 ir pavasar\u012f pasirinks dirbti nuotoliu i\u0161 saul\u0117tosios Portugalijos.<\/p>\n

Italija nu\u0117jo dar toliau \u2013 u\u017esienie\u010diams pasi\u016bl\u0117 fiksuot\u0105 100 000 Eur metin\u012f mokest\u012f u\u017e visas ir bet kokias pajamas, gautas u\u017e Italijos rib\u0173. Re\u017eimas pasirod\u0117 toks populiarus, kad mokestis 2025 metais jau yra dvigubai didesnis.<\/p>\n

Gali atrodyti, kad mums, lietuviams, tai neaktualu. Ta\u010diau aktualu ir labai. Lietuvoje yra daug s\u0117kming\u0173 verslinink\u0173 ir j\u0173 u\u017eaugint\u0173 versl\u0173. Nesinori skai\u010diuoti, kiek praras Lietuva, kai tuos verslus parduoti susiruo\u0161\u0119 lietuviai pasirinks metus ar kelerius pagyventi Italijoje ar kitoje valstyb\u0117je su draugi\u0161kesne mokestine sistema.<\/p>\n

Ir \u0161ios \u0161alys n\u0117ra vienintel\u0117s \u2013 savo programas kuria ir si\u016blo Graikija, Malta, Kipras bei kitos \u0161alys. Akivaizdu \u2013 kova d\u0117l mokes\u010di\u0173 mok\u0117toj\u0173 ir j\u0173 pinig\u0173 stipr\u0117ja, o Lietuva \u012f \u0161ias tendencijas reaguoja didindama mokes\u010dius ir taip savoti\u0161kai stumdama did\u017eiausius mokes\u010di\u0173 mok\u0117tojus i\u0161 \u0161alies.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Kritikos mokes\u010di\u0173 reformai pastaruoju metu netr\u016bksta ir ne veltui. Mokes\u010di\u0173, ypa\u010d GPM, padidinimo laipsnis, skirtingas tokios pa\u010dios r\u016b\u0161ies pajam\u0173 apmokestinimas, didelis mokes\u010di\u0173 administravimo kompleksi\u0161kumas \u2013 poky\u010diai, kurie, tik\u0117tina, tur\u0117s tiek trumpalaiki\u0173, tiek ilgalaiki\u0173 pasekmi\u0173. Investuotoj\u0173 susidom\u0117jimo ma\u017e\u0117jimas, pasiturin\u010di\u0173 ir dideles..<\/p>\n","protected":false},"author":19,"featured_media":9972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-45259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"\nK\u0105 atne\u0161 tams\u016bs mokes\u010di\u0173 reformos debesys? | COBALT<\/title>\n<meta name=\"description\" content=\"K\u0105 atne\u0161 tams\u016bs mokes\u010di\u0173 reformos debesys?. News. Naujienos. Jaunumi. 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