DoubleTaxationTaxes on salary: Lithuania preliminary data
How much income tax and social contributions are paid on a salary in Lithuania, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €12,000 |
| Employee contributions | €11,700 |
| Take-home pay | €36,300 |
| Employer contributions and payroll taxes | €1,062 |
| Employer's labour cost | €61,063 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Company | €7,952 29.5 % | €15,903 29.5 % | €31,806 29.5 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Lithuania yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Sodra — Aktuali informacija draudėjams 2026 metais (rates, AW EUR 2,312.15, ceiling EUR 138,729, minimum wage EUR 1,153)
- European Commission — 2026 Draft Budgetary Plan of Lithuania (PIT 20/25/32%, dividends 15%, CIT 17%/7%, NTA)
- Seimas (e-seimas.lrs.lt) — Law No. XV-32 of 5 Dec 2024 amending arts. 17 and 20 of the PIT Law (NPD formula from 2025: MNPD 8,964 up to 12 MMW, 8,964 - 0.49 x (income - 12 MMW) above)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.