Source-cited draft: tax overview for Lithuania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Lithuanian tax system at a glance | Lithuania is a euro-area EU member state. Taxes are administered by the State Tax Inspectorate (VMI) and the State Social Insurance Fund Board (Sodra). The figures below are for the 2025 tax year; note that a 2026 reform raises several rates. | |
| Tax year | Calendar year (1 January - 31 December)Law on Corporate Income Tax (Pelno mokescio istatymas) | |
| Currency | Euro (EUR)Law on the Euro Adoption in the Republic of Lithuania | |
| Tax authority | State Tax Inspectorate (Valstybine mokesciu inspekcija, VMI); social insurance by SodraLaw on Tax Administration (Mokesciu administravimo istatymas) | |
| Residence / taxation basis | Residents taxed on worldwide income; non-residents taxed on Lithuanian-source incomeLaw on Personal Income Tax (Gyventoju pajamu mokescio istatymas) | |
| Headline personal income tax rate | 20% up to EUR 101,094 of annual income; 32% above (2025)Law on Personal Income Tax | |
| Standard corporate income tax rate | 16% (2025); rises to 17% from 1 January 2026 |
Lithuania is a euro-area EU member state. Taxes are administered by the State Tax Inspectorate (VMI) and the State Social Insurance Fund Board (Sodra). The figures below are for the 2025 tax year; note that a 2026 reform raises several rates.
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Other Lithuania computations in the OpenAccountants library.
| Does VAT exist? | Yes - standard VAT rate is 21%Law on Value Added Tax (Pridetines vertes mokescio istatymas) |
| Annual personal income tax return deadline | 1 May of the following yearLaw on Personal Income Tax |
| Annual corporate income tax return deadline | 15th day of the 6th month after year-end (15 June for calendar-year companies)Law on Corporate Income Tax |
| VAT return deadline | By the 25th of the month following the period (monthly default)Law on Value Added Tax |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.