Lithuanian taxes are simpler than most new arrivals expect — if you're employed, nearly everything is withheld before your salary lands. The complexity only starts when you're self-employed, investing, or filing your first annual return.
20/25/32%GPM tiers since 2026
15%flat rate on dividends
4 May 2026annual filing deadline
Sodrasocial insurance, withheld at source
The Guides
💰Income Tax (GPM)Start hereThe 2026 three-tier system, the NPD allowance, and what you'll actually pay.→🏛️What is Sodra?Social insurance contributions — what they buy you and where your money goes.→🧾VAT (PVM)Rates, registration thresholds, and when VAT applies to you.→🧑💼Self-EmploymentIndividuali veikla — registration, rates and the annual declaration.→📄Tax ReturnWho has to file, how to do it, and the deductions worth claiming.→
The Calculators
💶Salary CalculatorMost usedGross to net with GPM, NPD and Sodra applied — the one most people need.→🧾VAT CalculatorAdd or extract Lithuanian VAT at any rate.→⏱️Hourly Wage CalculatorHourly rate to monthly net, for any hours.→🎓Student Wage CalculatorThe student-specific rules, applied for you.→📈Investment CalculatorReturns under the investment-account regime.→
Disclaimer
This is general information, not tax advice. Rates and thresholds change — verify against VMI or consult a qualified Lithuanian tax adviser before making decisions.