Source-cited draft: corporate income tax for Lithuania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard CIT rate
16% (2025); 17% from 1 January 2026Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/taxes-on-corporate-income
Reduced rate for small companies
6% (2025) for companies with fewer than 10 employees and gross annual revenue below EUR 300,000; rises to 7% from 2026Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/taxes-on-corporate-income
Start-up 0% rate (first period)
0% for the first tax period for qualifying new small companies (extended to first two periods from 2026)Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/taxes-on-corporate-income
Tax base
Resident companies: worldwide taxable profit (income less allowable deductions); non-resident: Lithuanian-source / PE profitLaw on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/income-determination
Withholding tax on dividends
15% (2025); exempt under participation exemption where recipient holds at least 10% of voting shares for 12+ months continuouslyLaw on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/withholding-taxes
Withholding tax on interest
0% on interest paid to EEA or tax-treaty country entities; 10% otherwiseLaw on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/withholding-taxes
The standard corporate income tax rate is 16% for 2025 (rising to 17% in 2026). Small companies and start-ups can qualify for reduced or 0% rates. Tax is on worldwide profit for resident companies.
Other Lithuania computations in the OpenAccountants Tax Library.
Withholding tax on royalties
10% standard; 0% to qualifying related EU parties under the Interest and Royalties DirectiveLaw on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/withholding-taxes
Treaty WHT relief
Reduced/exempt WHT under double-tax treaties; residence certificate (Form DAS-1) requiredForm DAS-1 (residence certificate) — https://taxsummaries.pwc.com/lithuania/corporate/withholding-taxes
Annual CIT return deadline
15th day of the 6th month after year-end (15 June for calendar-year taxpayers)Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/tax-administration
Advance CIT payments
Advance returns due by 15th day of 3rd and 9th months of the tax period (typically 15 March and 15 September)Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/tax-administration
Final CIT payment deadline
By the annual return deadline (15 June for calendar-year companies)Law on Corporate Income Tax — https://taxsummaries.pwc.com/lithuania/corporate/tax-administration
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