Free calculators for working out what things actually cost in Lithuania. Every one is built on rates we've verified against Sodra and VMI, and each links to the guide explaining the rules behind it.
Income & Salary
Tax
Living Costs
Family & Vehicles
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Lithuanian employers quote gross. Find out what reaches your account.
The Rates Behind These Tools
Every calculator uses the same verified figures. If a rate changes, we update it here and in each tool.
| Figure | 2026 value | Notes |
|---|---|---|
| Minimum monthly wage (MMA) | โฌ1,153 | Statutory floor for full-time work |
| Tax-free allowance (NPD), max | โฌ747/month | At earnings up to MMA |
| NPD taper formula | 747 โ 0.49 ร (gross โ 1153) | Reaches zero at โฌ2,677.49 |
| Average wage (VDU) | โฌ2,312.15/month | The basis for GPM bracket thresholds |
| Income tax (GPM) โ 20% | up to โฌ83,237/yr | 36 ร VDU |
| Income tax (GPM) โ 25% | โฌ83,237โโฌ138,729 | 36โ60 ร VDU |
| Income tax (GPM) โ 32% | above โฌ138,729 | 60 ร VDU |
| Dividends | 15% | Flat, regardless of other income |
| Sodra โ employee | 19.5% | Pension 8.72% ยท health 6.98% ยท sickness 1.99% ยท maternity 1.81% |
| Sodra โ employer | 1.77% | 2.4899999999999998% on fixed-term contracts |
| Pillar II pension | +3% | Optional additional contribution |
| VAT (PVM), standard | 21% | Reduced rates of 12% and 5% apply to some categories |
| VAT registration threshold | โฌ45,000 | Per calendar year, since 1 May 2025 |
| Minimum hourly rate | โฌ7.05 | Statutory floor, full-time equivalent |
โ Still to verify. MMA, the NPD formula, Sodra component rates, the GPM brackets, the VAT registration threshold and the minimum hourly rate are all confirmed for 2026. Outstanding: the exact scope of the 12% and 5% reduced VAT categories.
A change worth knowing about for 2026
From 2026, employment income and self-employment (individuali veikla) income are taxed on the same progressive scale. Previously they were treated separately. If you've read older guidance describing a distinct 15% rate for individuali veikla, it's out of date.
How we check these
The salary formulas are tested programmatically against known-good cases before going into a page โ a โฌ2,000 gross salary must produce exactly โฌ1,276.39 net, and the NPD taper must hit zero at exactly โฌ2,677.49. If a formula fails those checks, it doesn't ship. More on our approach in the editorial guidelines.
Guides Behind the Numbers
A calculator gives you a figure. These explain why it's that figure.
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Disclaimer. These calculators provide general estimates using standard rates and assumptions. Individual circumstances change results. They are not tax, legal or financial advice โ confirm your position with VMI, Sodra or a qualified professional before relying on any figure.