Lithuania Income Tax Calculator 2026 — IIT

Calculate Personal Income Tax (IIT) in Lithuania. Progressive rates of 20% up to EUR 101,844 and 32% above, with an annual tax-free allowance (NPD) of EUR 7,500.

Lithuania Tax System

Personal Income Tax (IIT) in Lithuania is a progressive tax with two brackets. The lower rate of 20% applies to annual income up to EUR 101,844. Income above this threshold is taxed at 32%. A tax-free allowance (NPD) of EUR 7,500 per year reduces taxable income. This calculator shows income tax only, excluding social insurance contributions.

2026 Rates: IIT 20% (up to EUR 101,844), 32% (above), NPD EUR 7,500/year.

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Lithuania Income Tax Calculator 2026 — IIT

Calculate IIT in Lithuania 2026. Progressive 20-32% with EUR 7,500 annual NPD.

Annual Income€50,000.00
Annual NPD€7,500.00
Taxable Income€42,500.00
IIT (20–32%)€8,500.0017.0% effective
Net Annual Income€41,500.00€3,458.33/month

Income Tax Breakdown

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