Lithuania Tax & Investment Guides
16 guides covering Lithuanian taxation — progressive personal income tax 20–32%, corporate tax 15% (5% small / 0% start-up), VAT 21%, social security contributions (19.5% employee / 1.8% employer), capital gains tax 15% (0% on shares held >3 years), property transfer tax 0–10%, and the EU-compliant tax framework.
Personal Tax & Residency
IIT progressive 20–32%, EUR 625 NPD, child credits, 183-day residency, 60+ DTTs
Lithuania Personal Income Tax Guide 2026 — Progressive IIT 20–32%, Rates & Allowances
Lithuanian personal income tax (IIT) for 2026. Progressive rates 20–32%, NPD EUR 625 monthly allowance, child credits EUR 200/month/child, and tax reliefs.
Lithuania Tax Residency Guide 2026 — 183-Day Rule, DTT Network 60+
Lithuanian tax residency rules for 2026. 183-day physical presence test, centre of vital interests, DTT tie-breakers, and implications for individuals and companies.
VAT & Indirect Tax
VAT 21% standard, 9% reduced, 5% super-reduced, 0% exports, PVM system
Lithuania Tax Filing Guide 2026 — VMI Portal, Individual July 1, Corporate June 30
Lithuanian tax filing for 2026. VMI EDS portal, individual IIT returns due July 1, corporate CIT returns due June 30, VAT monthly/quarterly, penalties, and compliance.
Lithuania VAT Guide 2026 — PVM 21% Standard, 9% Reduced, 5% Super-Reduced
Lithuanian value-added tax (VAT/PVM) for 2026. Standard rate 21%, reduced rates 9% and 5%, 0% exports, registration thresholds, filing rules, and the PVM system.
Business & Corporate Tax
CIT 15% standard, 5% small companies, 0% start-ups, SEZ, free zones
Lithuania Corporate Tax Guide 2026 — CIT 15%, 5% Small Companies, 0% Start-ups
Lithuanian corporate income tax (CIT) for 2026. Standard rate 15%, reduced 5% for small enterprises, 0% for start-ups in first year, tax incentives, and SEZ regimes.
Lithuania Cross-Border Guide 2026 — WHT, 60+ DTTs, Transfer Pricing
Lithuanian cross-border taxation for 2026. Withholding tax on dividends 15%, interest 15%, royalties 10%, EU directives, 60+ DTTs, transfer pricing rules, and permanent establishment risks.
Lithuania Investment Incentives Guide 2026 — Relocation Exemption, SEZ, Free Zones
Lithuanian investment incentives for 2026. Relocation exemption 50% IIT relief, free economic zones (FEZ), SEZ CIT exemptions, R&D incentives, and start-up support.
Investment & Savings
CGT 15%, 0% on shares held >3 years, dividends 15%, interest 15%, crypto
Lithuania Capital Gains Tax Guide 2026 — CGT 15%, 0% on Shares Held >3 Years
Lithuanian capital gains tax (CGT) for 2026. Flat rate 15%, full exemption for shares held over 3 years, primary residence exempt, and reporting rules.
Lithuania Crypto Tax Guide 2026 — CGT 15%, 0% After 3 Years
Lithuanian cryptocurrency taxation for 2026. Crypto gains taxed as CGT at 15%, 0% exemption for holdings over 3 years, mining income, staking, DeFi, and reporting requirements.
Lithuania Investment Income Guide 2026 — Dividends 15%, Interest 15%, CGT
Lithuanian investment income taxation for 2026. Dividends 15% WHT (0% EU participation), Interest 15% (0% EU companies), CGT 15% (0% >3 years), and reporting rules.
Lithuania Pension Guide 2026 — Three Pillars, Retirement Age 64.5/64
Lithuanian pension system for 2026. Three-pillar system (PAYG, funded, voluntary), retirement age 64 years 6 months (men) / 64 years (women), Sodra benefits, and tax relief.
Property & Wealth Tax
Transfer tax 0–10%, RE tax 0.3–3%, rental income, no wealth tax, no inheritance tax
Lithuania Inheritance & Gift Tax Guide 2026 — 0% for Spouses and Children
Lithuanian inheritance and gift taxation for 2026. No tax on transfers to spouses and direct line descendants, rates for non-relatives, and exemptions.
Lithuania Property Tax Guide 2026 — Transfer Tax 0–10%, Real Estate Tax 0.3–3%
Lithuanian property taxes for 2026. Real estate transfer tax 0–10% (sliding scale), annual real estate tax 0.3–3% on cadastral value, primary residence exemption under EUR 150K.
Lithuania Rental Income Guide 2026 — Tax at IIT Rates, Optional 15% Flat Rate
Lithuanian rental income taxation for 2026. Rental income taxed at progressive IIT 20–32% or optional 15% flat rate, deductions, expenses, and filing requirements.
Lithuania Wealth Tax Guide 2026 — No Wealth Tax
Lithuania does not impose a wealth tax. Guide covering the absence of net wealth tax, no inheritance tax for direct family, and the overall tax framework for high-net-worth individuals.
Employment & Social Security
Employee 19.5%, Employer 1.8%, three-pillar pension, retirement age 64.5/64
Lithuania Calculators (9)
Free calculators for Lithuanian salary, tax, and personal finance.
Lithuania Salary
Net pay after IIT and social contributions.
Lithuania VAT
VAT 21% net/gross calculator.
Lithuania Corporate Tax
CIT 15%/5%/0% on profits.
Lithuania Income Tax
IIT progressive 20–32%.
Lithuania Property Tax
Transfer tax 0–10% and RE tax 0.3–3%.
Lithuania Social
EE 19.5% + ER 1.8% contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.