- Brackets updated
- Special regimes updated
migrated from the production database; research reasoning not recorded.
Top income tax
32.0%
Worldwide system
Corporate tax
17.0%
PVM
21.0%
standard rate
Tax residency
183 days
58 tax treaties
Lithuania tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Lithuanian-source income only.
- Top PIT rate
- 32.0%
- Corporate tax rate
- 17.0%
- PVM
- 21.0%
- Capital gains tax
- 20.0% From 2026 most capital gains are included in the annual PIT base and taxed at 20%, 25% or 32% with other income. A 15% rate still applies to qualifying cases (e.g. dividends, share sales after five years’ holding, investment-account withdrawals above contributions). Several exemptions apply (e.g. EUR 500 annual relief on financial instruments, long-held registered movable property, immovable property held more than five years).
- Social security (employee)
- 19.5%
- Social security (employer)
- 1.8%
- Social security cap (annual)
- EUR 138,729
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Inheritance tax
- 10.0%
- Treaty count
- 58
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 83,237 | 20.0% |
| EUR 83,237 | EUR 138,729 | 25.0% |
| EUR 138,729 | and above | 32.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Investment account (IA) Defer PIT on listed investments until withdrawals exceed contributions; gains on... | 15.0% | Duration not recorded | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident with a permanent place of residence in Lithuania, centre of personal/economic interests in Lithuania, 183+ days in the tax year, or 280+ days across two successive years with 90+ days in one of those years (special return rules). Citizens posted abroad with living costs paid from Lithuanian public funds may also be resident.
- Exit tax
- No
- CFC rules
- Yes A foreign entity is a CFC if a Lithuanian company holds more than 50% of voting rights or shares. Passive income of the CFC is attributed when it exceeds one-third of total income and effective foreign CIT is below 50% of the Lithuanian rate, or when the CFC is in a blacklisted territory.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
Sources
- VMI — tax law changes from 1 January 2026 (accessed Oct 9, 2026) 2026 PIT brackets tied to 36/60 VDU (EUR 83,237.40 / EUR 138,729); CIT 17%
- PwC Lithuania Tax Summary (accessed Oct 9, 2026) PIT aggregation from 2026, CIT, PVM, social security cap, WHT, residency, filing
- PwC Lithuania — taxes on personal income (accessed Oct 9, 2026) Progressive PIT thresholds and 15% exceptions (dividends, qualifying share sales)
- PwC Lithuania — corporate withholding taxes (accessed Oct 9, 2026) 58 DTTs in force; domestic interest/royalty WHT 10%; dividend/CIT WHT 17% from 2026