Lithuania

Accounting and tax skills

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Cross Border in Lithuania

Lithuania Cross-BorderTax year 2026

Hub skill for crossing the Lithuanian border in tax year 2026. Covers individual residence under GPMĮ article 4 (permanent home, centre of interests, 183 days, the 280 and 90 day two-year test, departure); companies and permanent establishments under PMĮ articles 2 and 4; tax at source on payments to foreign entities (PMĮ articles 4(4), 5, 34, 37, 37-1): 17% on dividends and real estate income, 10% on royalties and on interest to non-EEA, non-treaty lenders, 0% on interest to EEA and treaty lenders; the 10% and 12 month dividend exemption; DAS-1 and DAS-2 treaty forms and the FR0313 return; inbound dividends and foreign PE profits; foreign tax credits for companies and individuals; tax withheld from non-resident individuals (GPMĮ articles 6 and 23(7)); the corporate exit tax and its five year spread (PMĮ article 40-2); late payment interest. Includes the 2026 changes: CIT at 17%, PIT at 20, 25 and 32%, Russia and Belarus treaties no longer applied. Trigger phrases: nenuolatinis gyventojas, užsienio vienetas, DAS-1, išskaičiuojamas pelno mokestis, turto perkėlimas, exit tax Lithuania, withholding tax Lithuania, leaving Lithuania. Out of scope: lt-corporate-income-tax, lithuania-pit, lt-payroll-social, lithuania-vat-return.

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Tax Overview in Lithuania

LithuaniaTax year 2026

Tax overview for Lithuania, tax year 2026: the main taxes and their headline figures in one place, each tied to the Lithuanian law or the authority's own page. Covers the tax year, the two authorities (VMI and Sodra), residence (183 days, or 280 days over two years with 90 in one), personal income tax at 20%, 25% and 32% with the 2026 band amounts, the 15% rate on dividends, corporate income tax at 17% with the 0% and 7% small-company rates, VAT at 21%, 12% and 5% with the EUR 45,000 registration limit, 2026 Sodra rates, and the main return dates. Trigger phrases: Lithuania tax overview, how is Lithuania taxed, Lithuanian tax rates 2026, VMI, Sodra. Out of scope (detail lives in the sibling skills): lithuania-pit, lt-corporate-income-tax, lithuania-vat-return, lt-payroll-social, lt-cross-border, lt-transfer-pricing, lt-company-formation.

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Company Formation in Lithuania

Lithuania Company FormationTax year 2026

Company formation and entity choice in Lithuania, tax year 2026, each rule tied to the Lithuanian law or the Centre of Registers' own page. Covers the private limited company (UAB, minimum capital EUR 1,000), the public limited company (AB, EUR 25,000), the small partnership (MB, up to 10 individual members, no minimum capital) and the individual enterprise (IĮ, unlimited liability), how founders pay in capital before registration, the steps and timing at the Centre of Registers (Registrų centras) with the 2026 fees, the annual meeting and the 5-month deadline to file accounts, and the tax points to settle on day one (0% and 7% corporate rates for small new companies, the EUR 45,000 VAT limit). Trigger phrases: set up a company in Lithuania, UAB formation, MB vs UAB, Registrų centras fee, minimum share capital Lithuania. Out of scope: lt-corporate-income-tax, lithuania-vat-return, lt-payroll-social, lithuania-pit, lt-cross-border, lt-transfer-pricing, lt-tax-overview.

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Lithuania VAT Return

Lithuania VAT / GSTTax year 2026

Lithuanian VAT (pridėtinės vertės mokestis, PVM) in tax year 2026. It covers the 21% standard rate, the 12% and 5% reduced rates and the end of the 9% rate on 31 December 2025 (heating, firewood, books, accommodation, transport and culture moved), the EUR 45,000 small business scheme and when VAT starts once it is passed, the EU cross-border small business scheme, the EUR 14,000 acquisitions threshold, tax periods, the FR0600 return and payment by the 25th, i.SAF invoice data by the 20th, the EU sales list (FR0564), reverse charge on services and goods from foreign suppliers and on construction work, blocked input VAT on representation and cars, fines and 0.027% a day late payment interest.

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Corporate Income Tax in Lithuania

Lithuania Corporate TaxTax year 2026

Lithuanian corporate income tax (pelno mokestis) in tax year 2026. It covers the 17% standard rate, the 0% and 7% rates for entities with income up to EUR 300,000 and the related-entity test that removes them, the taxable profit computation, non-deductible items, representation costs, tax depreciation and immediate write-off, losses carried forward with the 70% cap, the 30% EBITDA interest limit with its EUR 3,000,000 floor, the 4:1 controlled debt rule for interest paid to controlling lenders, passenger car cost caps, the investment project relief, advance payments, the annual return due by the 15th day of the 6th month, fines and late payment interest.

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Transfer Pricing in Lithuania

Lithuania Transfer PricingTax year 2026

Lithuanian transfer pricing (sandorių kainodara) in tax year 2026. It covers associated persons (asocijuoti asmenys) and related persons under Corporate Income Tax Law art. 2(8) and 2(33), the arm's length rule in art. 40(1) and (2), the Minister of Finance rules approved by Order No. 1K-123 (methods, the arm's length range and the median, low value-adding services at cost plus 5%, hard-to-value intangibles), documentation (master file above EUR 15 million revenue in a group, local file above EUR 3 million, the EUR 90,000 transaction exemption, 30 days to hand it over), the FR0528 related-party report, advance pricing agreements under Tax Administration Law art. 37-2, country-by-country reporting (EUR 750 million), the 5-year reassessment window, fines of 20% to 100% and late payment interest.

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Payroll Social in Lithuania

Lithuania PayrollTax year 2026

Lithuanian payroll and social contributions in tax year 2026. It covers Sodra social insurance (VSD) and compulsory health insurance (PSD) for employees: 19.5% withheld (pension 8.72%, sickness 1.99%, maternity 1.81%, health 6.98%) plus 3% for second-pillar savers; the employer's 1.77% (unemployment 1.31%, accidents 0.14%, Guarantee Fund 0.16%, Long-term Employment Benefit Fund 0.16%) and 2.49% on fixed-term contracts; the 60 average wage ceiling (EUR 138,729), which from 2026 also caps the employer's part; the EUR 1,153 minimum wage and the minimum contribution base; contributions for individual activity (12.52% or 15.52% VSD and 6.98% PSD on 90% of taxable income, capped at EUR 99,422.45, PSD minimum EUR 80.48 a month); PIT withholding at 20%, 25% and 32% with the NPD; GPM313 and SAM returns by the 15th; tax and Sodra payment dates; fines and late interest.

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Lithuania Pit

Lithuania Income TaxTax year 2026

Lithuanian personal income tax (gyventojų pajamų mokestis, GPM) for residents, tax year 2026. Covers the 2026 progressive bands of 20%, 25% and 32% at 36 and 60 average wages (EUR 83,237.40 and EUR 138,729); the 15% rate on non-employment income up to 12 average wages (EUR 27,745.80); 15% on dividends and on shares held over 5 years; the 2026 tax-exempt amount (NPD) formula built on the EUR 1,153 minimum wage; individual activity income at 20% with the sliding credit (5% effective up to EUR 20,000, 20% at EUR 42,500, ordinary bands above); the 30% flat cost option; exemptions for interest, gains, homes and gifts; deductible expenses; the annual return and payment by 1 May; fines and 0.027% a day late interest. Trigger phrases: GPM, pajamų mokestis, NPD, individuali veikla, metinė deklaracija, Lithuanian income tax, freelancer Lithuania. Out of scope: lt-cross-border (non-residents, residence, foreign tax credits), lt-payroll-social (Sodra and payroll), lt-corporate-income-tax, lithuania-vat-return.

Not yet approved

Built from the law