Top income tax
32.0%
Worldwide system
Corporate tax
17.0%
PVM
21.0%
standard rate
Tax residency
183 days
56 tax treaties
Lithuania tax profile
Data year: 2026
- Tax system
- Worldwide
- Top PIT rate
- 32.0%
- Corporate tax rate
- 17.0%
- PVM
- 21.0%
- Capital gains tax
- 20.0% 20% (or 32% on larger amounts). Shares held >10 years may be exempt.
- Social security (employee)
- 19.5%
- Social security (employer)
- 1.8%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 10.0%
- Treaty count
- 56
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 82,962 | 20.0% |
| EUR 82,962 | EUR 138,270 | 25.0% |
| EUR 138,270 | and above | 32.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if permanent place of residence or present 183+ days in tax year, or centre of personal/economic interests
- Exit tax
- No
- CFC rules
- Yes CFC rules for holdings >50% in entities taxed at less than 50% of Lithuanian rate
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
Sources
- KPMG Lithuania 2026 personal tax changes (accessed May 3, 2026)
- PwC Lithuania CIT (accessed May 3, 2026)
- PwC Lithuania Tax Summary (accessed Mar 23, 2026) PIT, CIT, PVM, social security