AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Lithuania

Lithuania applies progressive personal income tax. Corporate tax is 16% with a 5% rate for small companies.

Personal income tax

20% / 32%
Top marginal rate / range

Corporate tax

16% / 5% (small)
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMay 2
  • Small co. CIT5%
Official Tax Authority Valstybinė mokesčių inspekcija
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Lithuania's official tax authority (linked above) or a qualified tax professional before making any decision.