Computers, equipment and software for your company: from 2026 the full cost can be written off at once

Previously, a computer or machine you bought was written off for corporate tax in instalments over several years. For certain fixed assets acquired from 1 January 2026, the full acquisition cost can be deducted from income in the same year.

Which assets qualify

• machinery and equipment;
• installations (structures, boreholes, etc.);
• computer and communications equipment;
• software;
• acquired rights;
• lorries, trailers, semi-trailers and buses no more than 5 years old.

This option does not apply to passenger cars or buildings.

The main condition

The asset must be used in the company’s business for at least 3 years. If it is sold or taken out of use earlier, the relief may have to be reversed, except in cases set out in the law (such as force majeure). The relief does not apply if the same asset already reduces corporate tax under the investment project relief.

How much you can save this year

This is not an extra discount but faster recognition of the expense: you save the tax now rather than over several years.

Good to know

• In the accounts the asset is still depreciated under the company’s accounting policy. The difference applies only when calculating corporate tax.
• Input VAT on the purchase is deducted as usual if you are VAT-registered.
• The purchase must genuinely be needed for the business and documented: invoice, handover record and an entry in the fixed asset register.

Most common mistakes

• Assets are bought purely for tax reasons although the business does not need them.
• The asset is sold or transferred to the owner before 3 years have passed.
• The relief is applied to passenger cars, although it does not cover them.
• The purchase is made in the owner’s name rather than the company’s.

Advice from Ana Baranova, director of Patikima buhalterė: “If you are planning to upgrade computers or equipment, talk to us before buying. We will show how it affects this year’s corporate tax and make sure the paperwork is in order.”

We will help you use the relief

We assess whether your purchase meets the conditions, calculate the effect on corporate tax and declare it correctly.

Tax advice · +370 635 87770

Information valid for 2026 (Corporate Income Tax Law, Art. 18(13)). Assess your situation with an accountant before making a decision.