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Taxes in Lithuania

Guides for foreigners ยท Updated August 2026

Lithuanian taxes are simpler than most new arrivals expect โ€” 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.

The short version

Employees rarely need to do anything: your employer withholds income tax (GPM) and Sodra automatically. Your job is to understand what's being taken and why โ€” and to file the annual return when it applies to you.

20/25/32%GPM tiers since 2026
15%flat rate on dividends
2 Mayannual filing deadline
Sodrasocial insurance, withheld at source

The Guides

The Calculators

Employed vs Self-Employed

Employed

  • โœ“ GPM and Sodra withheld by your employer
  • โœ“ Usually nothing to file for salary alone
  • โœ“ Healthcare cover comes with the contributions
  • โš  Check your payslip โ€” the NPD allowance depends on your income

Self-employed (individuali veikla)

  • โš  You calculate and pay your own tax
  • โš  Annual declaration is mandatory
  • โš  Sodra contributions are your responsibility
  • โœ“ Expense rules can significantly reduce the bill

Either way, the numbers are knowable in advance โ€” that's what the calculators are for.

See what you'll actually take home

The salary calculator applies every rate on this page for you.

Calculate your net salary โ†’

Disclaimer. This is general information, not tax advice. Rates and thresholds change โ€” verify against VMI or consult a qualified Lithuanian tax adviser before making decisions.