{"country":"lithuania","countryName":"Lithuania","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax scale 2026 (gyventojų pajamų mokestis, GPM)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":83237.4,"rate":0.2},{"from":83237.4,"to":138729,"rate":0.25},{"from":138729,"to":null,"rate":0.32}],"source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 1 dalis; Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632, 4 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Annual income from employment and other income taxed on the general scale (after the NPD and allowable deductions), residents","note":"Thresholds are 36 and 60 times the 2026 average wage (VDU) of €2,312.15 used for the social insurance base. The middle 25% band is new for 2026."},{"id":"income-tax-other","title":"Thresholds and other income 2026","group":"income-tax","kind":"values","rows":[{"label":"Average wage (VDU) for 2026 used for the thresholds and the contribution base","value":2312.15,"unit":"money"},{"label":"25% band starts at (36 VDU, annual)","value":83237.4,"unit":"money"},{"label":"32% band starts at (60 VDU, annual)","value":138729,"unit":"money"},{"label":"Non-employment income up to 12 VDU (€27,745.80) a year, e.g. rent, interest, capital gains","value":0.15,"unit":"rate","note":"Above this amount the general scale applies","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 2, 6, 9 ir 11 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Dividends (distributed profit)","value":0.15,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 2, 6, 9 ir 11 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Sickness, maternity, paternity, childcare and long-term employment benefits","value":0.15,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 2, 6, 9 ir 11 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Agricultural income up to 60 VDU a year (with a tax credit)","value":0.15,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 2, 6, 9 ir 11 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Agricultural income above 60 VDU a year","value":0.2,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 2, 6, 9 ir 11 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 1 dalis; Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632, 4 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Annual income of each type","note":"Income taxed at the 15% non-employment rate and individual-activity income are counted first when the annual 20/25/32% bands are applied (GPM art. 6(11))."},{"id":"allowances","title":"Tax-exempt amount (NPD) 2026","group":"income-tax","kind":"values","rows":[{"label":"Maximum monthly NPD (monthly employment income up to the minimum monthly wage)","value":747,"unit":"money"},{"label":"Maximum annual NPD","value":8964,"unit":"money"},{"label":"Monthly formula","value":"NPD = €747 − 0.49 × (monthly employment income − the minimum monthly wage in force on 1 January, €1,153 in 2026); not below zero","unit":"text"},{"label":"Annual formula","value":"NPD = €8,964 − 0.49 × (annual income − 12 × the minimum monthly wage); not below zero","unit":"text"},{"label":"Taper rate","value":0.49,"unit":"rate"},{"label":"Monthly employment income at which the NPD reaches zero (computed)","value":2677.49,"unit":"money"},{"label":"Monthly NPD, 0–25% participation level or severe disability","value":1127,"unit":"money"},{"label":"Monthly NPD, 30–55% participation level or moderate or mild disability","value":1057,"unit":"money"},{"label":"Child or dependant allowance","value":"None in 2026; from 2027 an additional NPD of €1,044 a year per child (GPM art. 20(11), version from 2027-01-01)","unit":"text"}],"source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 20 straipsnis (and the version from 2027-01-01, 20 straipsnio 11 dalis)","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Deducted from employment income only; applied monthly at one employer on request, or in the annual return","note":"Non-residents get the NPD only in the annual return. The NPD does not apply to individual-activity or other non-employment income."},{"id":"ss-employee","title":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","kind":"values","rows":[{"label":"Social insurance (VSD), total","value":0.1252,"unit":"rate"},{"label":"of which pension insurance","value":0.0872,"unit":"rate"},{"label":"of which sickness insurance","value":0.0199,"unit":"rate"},{"label":"of which maternity insurance","value":0.0181,"unit":"rate"},{"label":"Compulsory health insurance (PSD)","value":0.0698,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos sveikatos draudimo įstatymas Nr. I-1343, suvestinė redakcija nuo 2026-09-01 iki 2026-12-31, 17 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.28356/vdUTTeWmTx/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Total employee rate (VSD + PSD)","value":0.195,"unit":"rate"},{"label":"Second pillar pension accumulation, if the employee has joined (on top)","value":0.03,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply)."},{"id":"ss-employer","title":"Social insurance: employer contributions","group":"employer","kind":"values","rows":[{"label":"Unemployment insurance","value":0.0131,"unit":"rate"},{"label":"Unemployment insurance, fixed-term contracts (1.55 times the rate)","value":0.0203,"unit":"rate"},{"label":"Accidents at work and occupational diseases, group I","value":0.0014,"unit":"rate"},{"label":"Accidents at work and occupational diseases, group II","value":0.0049,"unit":"rate"},{"label":"Accidents at work and occupational diseases, group III","value":0.007,"unit":"rate"},{"label":"Accidents at work and occupational diseases, group IV","value":0.014,"unit":"rate"},{"label":"Accidents at work: national general rate","value":0.0016,"unit":"rate"},{"label":"Guarantee Fund (Garantinis fondas)","value":0.0016,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Long-term Employment Benefits Fund (Ilgalaikio darbo išmokų fondas)","value":0.0016,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Total employer rate, open-ended contract, accident group I (computed)","value":0.0177,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Total employer rate, fixed-term contract, accident group I (computed)","value":0.0249,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups."},{"id":"ss-bases","title":"Contribution ceiling and average wage 2026","group":"employee","kind":"values","rows":[{"label":"Average wage (VDU) used for the 2026 contribution base","value":2312.15,"unit":"money"},{"label":"Annual ceiling for social insurance (VSD)","value":"60 VDU: pay above it attracts a 0% rate","unit":"text"},{"label":"Annual ceiling 2026 (60 × VDU, computed)","value":138729,"unit":"money"},{"label":"Health insurance (PSD) ceiling for employees","value":"None: the ceiling excludes health insurance contributions","unit":"text"},{"label":"Ceiling for the self-employed","value":"The previous year's 43 VDU, for VSD and PSD","unit":"text"},{"label":"Refund of contributions above the ceiling","value":"Refunded to the employee by 31 May of the following year","unit":"text"},{"label":"Minimum contribution base: the minimum monthly wage","value":1153,"unit":"money","note":"Pro rata to time worked; the employer pays both shares on any shortfall","source":{"title":"Lietuvos Respublikos Vyriausybės 2025 m. spalio 16 d. nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ (TAR 2025-10-16 Nr. 2025-17211), text on the Seimas legal acts portal","url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs."},{"id":"pension-accumulation","title":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","kind":"values","rows":[{"label":"Participant's contribution (share of insured pay)","value":0.03,"unit":"rate"},{"label":"State contribution (share of the average gross wage of the year before last)","value":0.015,"unit":"rate"},{"label":"Participation","value":"Voluntary from 1 January 2026: automatic enrolment was repealed; anyone with insured income below pension age may join by contract with a pension company","unit":"text"},{"label":"Suspension","value":"Contributions may be suspended for 12 months at a time, any number of times","unit":"text"},{"label":"Extra contributions","value":"The participant may pay more, and the employer may also contribute","unit":"text"}],"source":{"title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here."},{"id":"minimum-wage","title":"Minimum wage 2026","group":"employee","kind":"values","rows":[{"label":"Minimum monthly wage (minimali mėnesinė alga, MMA), gross","value":1153,"unit":"money"},{"label":"Minimum hourly pay (minimalusis valandinis atlygis, MVA), gross","value":7.05,"unit":"money"}],"source":{"title":"Lietuvos Respublikos Vyriausybės 2025 m. spalio 16 d. nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ (TAR 2025-10-16 Nr. 2025-17211), text on the Seimas legal acts portal","url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay for full-time work (monthly) or per hour","note":"Government Resolution No. 700 of 16 October 2025 sets both amounts for 2026 and recommends higher amounts in collective agreements."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Self-employed income tax (individuali veikla)","value":"20% on annual taxable profit up to €42,500, reduced by a tax credit (effective 5% up to €20,000, rising to 20% at €42,500); profit above €42,500 on the general 20/25/32% scale","unit":"text"},{"label":"Tax credit rate on profit up to €20,000","value":0.15,"unit":"rate"},{"label":"Self-employed social insurance (pension, sickness, maternity)","value":0.1252,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed health insurance","value":0.0698,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Contribution base: share of taxable profit","value":0.9,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Business certificate (verslo liudijimas)","value":"Fixed income tax set by each municipality for listed activities, on income up to €50,000 a year (above it the general scale); pension insurance and health insurance at 8.72% and 6.98% of the minimum monthly wage each month","unit":"text","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, 6 straipsnio 3 ir 4 dalys; Valstybinio socialinio draudimo įstatymas Nr. I-1336, 5 straipsnio 3 dalis ir 10 straipsnio 4 dalis; Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 5 dalis; įstatymas Nr. XV-632, 3 straipsnio 5 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"VAT registration threshold: domestic supplies in the previous or current calendar year","value":45000,"unit":"money","source":{"title":"e-seimas: Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas Nr. IX-751, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 71 straipsnio 2 dalis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.163423/rGwdIQGCEj/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Startup residence permit","value":"Yes: temporary residence permit for 2 years (replaceable for 3 years) to found and run an innovative startup, endorsed by the institution authorised by the Minister of the Economy and Innovation; the company must be set up within 120 days; no income threshold or special tax treatment in the law","unit":"text","source":{"title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 40 straipsnio 1 dalies 5-1 punktas ir 45-1 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Remote-work (digital-nomad) permit","value":"None: the Law on the Legal Status of Aliens has no residence ground for remote work for a foreign employer; working remotely from abroad for a Lithuanian employer needs no work permit; e-residency gives access to e-services only, not residence","unit":"text","source":{"title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 2 straipsnio 14-3 dalis, 40 straipsnio 1 dalis, 58 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Inbound or expat tax regime","value":"None: new residents are taxed on the normal scale with the same NPD; residence from 183 days in a tax period","unit":"text","source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 4, 6 ir 20 straipsniai","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Application authority","value":"Residence permits: Migration Department (Migracijos departamentas); tax registration: State Tax Inspectorate (VMI); contributions: Sodra (State Social Insurance Fund Board)","unit":"text","source":{"title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 40 straipsnio 1 dalies 5-1 punktas ir 45-1 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"note":"Self-employed contribution rules and the individual-activity tax credit follow."},{"id":"self-employed-contributions","title":"Self-employed social and health insurance 2026","group":"other","kind":"values","rows":[{"label":"Contribution base: share of annual taxable individual-activity profit","value":0.9,"unit":"rate"},{"label":"Social insurance, total","value":0.1252,"unit":"rate"},{"label":"of which pension insurance","value":0.0872,"unit":"rate"},{"label":"of which sickness insurance","value":0.0199,"unit":"rate"},{"label":"of which maternity insurance","value":0.0181,"unit":"rate"},{"label":"Unemployment insurance (owners of individual enterprises, small partnership members, general partners only)","value":0.0131,"unit":"rate"},{"label":"Health insurance (PSD)","value":0.0698,"unit":"rate"},{"label":"Annual ceiling","value":"The previous year's 43 VDU","unit":"text"},{"label":"Minimum health insurance","value":"At least 6.98% of 12 minimum monthly wages a year","unit":"text"},{"label":"Second pillar pension accumulation, if joined (on top)","value":0.03,"unit":"rate","source":{"title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. 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I-1343 (suvestinė redakcija nuo 2026-09-01 iki 2026-12-31)","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.28356/vdUTTeWmTx/","retrievedAt":"2026-11-11"},{"title":"e-seimas: Garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604 (suvestinė redakcija nuo 2026-01-01)","url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrievedAt":"2026-11-11"},{"title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691 (suvestinė redakcija nuo 2026-01-01 iki 2026-12-31)","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrievedAt":"2026-11-11"},{"title":"Vyriausybės 2025-10-16 nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“","url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrievedAt":"2026-11-11"},{"title":"e-seimas: Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas Nr. 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The middle 25% band is new for 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 1 dalis; Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":83237.4,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Personal income tax scale 2026 (gyventojų pajamų mokestis, GPM)","group":"income-tax","basis":"Annual income from employment and other income taxed on the general scale (after the NPD and allowable deductions), residents","note":"Thresholds are 36 and 60 times the 2026 average wage (VDU) of €2,312.15 used for the social insurance base. 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IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 20 straipsnis (and the version from 2027-01-01, 20 straipsnio 11 dalis)","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Monthly employment income at which the NPD reaches zero (computed)","from":null,"to":null,"rate":null,"value":2677.49,"unit":"money"},{"section_id":"allowances","section":"Tax-exempt amount (NPD) 2026","group":"income-tax","basis":"Deducted from employment income only; applied monthly at one employer on request, or in the annual return","note":"Non-residents get the NPD only in the annual return. The NPD does not apply to individual-activity or other non-employment income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 20 straipsnis (and the version from 2027-01-01, 20 straipsnio 11 dalis)","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Monthly NPD, 0–25% participation level or severe disability","from":null,"to":null,"rate":null,"value":1127,"unit":"money"},{"section_id":"allowances","section":"Tax-exempt amount (NPD) 2026","group":"income-tax","basis":"Deducted from employment income only; applied monthly at one employer on request, or in the annual return","note":"Non-residents get the NPD only in the annual return. The NPD does not apply to individual-activity or other non-employment income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 20 straipsnis (and the version from 2027-01-01, 20 straipsnio 11 dalis)","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Monthly NPD, 30–55% participation level or moderate or mild disability","from":null,"to":null,"rate":null,"value":1057,"unit":"money"},{"section_id":"allowances","section":"Tax-exempt amount (NPD) 2026","group":"income-tax","basis":"Deducted from employment income only; applied monthly at one employer on request, or in the annual return","note":"Non-residents get the NPD only in the annual return. The NPD does not apply to individual-activity or other non-employment income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 20 straipsnis (and the version from 2027-01-01, 20 straipsnio 11 dalis)","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Child or dependant allowance","from":null,"to":null,"rate":null,"value":"None in 2026; from 2027 an additional NPD of €1,044 a year per child (GPM art. 20(11), version from 2027-01-01)","unit":"text"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Social insurance (VSD), total","from":null,"to":null,"rate":0.1252,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"of which pension insurance","from":null,"to":null,"rate":0.0872,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"of which sickness insurance","from":null,"to":null,"rate":0.0199,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"of which maternity insurance","from":null,"to":null,"rate":0.0181,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos sveikatos draudimo įstatymas Nr. I-1343, suvestinė redakcija nuo 2026-09-01 iki 2026-12-31, 17 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.28356/vdUTTeWmTx/","retrieved_at":"2026-11-11","status":"verified","label":"Compulsory health insurance (PSD)","from":null,"to":null,"rate":0.0698,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 4 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Total employee rate (VSD + PSD)","from":null,"to":null,"rate":0.195,"value":null,"unit":"rate"},{"section_id":"ss-employee","section":"Social and health insurance: employee contributions (VSD and PSD)","group":"employee","basis":"Gross pay; VSD up to the annual ceiling of 60 VDU (€138,729), PSD on all pay","note":"The employer withholds the employee contributions. Pay below the minimum monthly wage: contributions are due on the minimum monthly wage, with the employer paying on the difference (exceptions apply).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Second pillar pension accumulation, if the employee has joined (on top)","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Unemployment insurance","from":null,"to":null,"rate":0.0131,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Unemployment insurance, fixed-term contracts (1.55 times the rate)","from":null,"to":null,"rate":0.0203,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Accidents at work and occupational diseases, group I","from":null,"to":null,"rate":0.0014,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Accidents at work and occupational diseases, group II","from":null,"to":null,"rate":0.0049,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Accidents at work and occupational diseases, group III","from":null,"to":null,"rate":0.007,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Accidents at work and occupational diseases, group IV","from":null,"to":null,"rate":0.014,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Seimas: Valstybės socialinių fondų biudžetų 2026 metų rodiklių patvirtinimo įstatymas Nr. XV-632 (2025-12-09; TAR 2025-12-15 Nr. 2025-21465), 3 straipsnio 1–3 dalys; e-seimas: Valstybinio socialinio draudimo įstatymas Nr. I-1336, 8 straipsnio 2 dalis","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1951583","retrieved_at":"2026-11-11","status":"verified","label":"Accidents at work: national general rate","from":null,"to":null,"rate":0.0016,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrieved_at":"2026-11-11","status":"verified","label":"Guarantee Fund (Garantinis fondas)","from":null,"to":null,"rate":0.0016,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrieved_at":"2026-11-11","status":"verified","label":"Long-term Employment Benefits Fund (Ilgalaikio darbo išmokų fondas)","from":null,"to":null,"rate":0.0016,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrieved_at":"2026-11-11","status":"verified","label":"Total employer rate, open-ended contract, accident group I (computed)","from":null,"to":null,"rate":0.0177,"value":null,"unit":"rate"},{"section_id":"ss-employer","section":"Social insurance: employer contributions","group":"employer","basis":"Gross pay up to the annual ceiling of 60 VDU (€138,729); the two fund contributions on the full social insurance base","note":"Budget institutions and the Bank of Lithuania pay neither fund contribution. Each employer is assigned to one of four accident-rate groups.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos garantijų darbuotojams jų darbdaviui tapus nemokiam ir ilgalaikio darbo išmokų įstatymas Nr. XII-2604, suvestinė redakcija nuo 2026-01-01, 5 straipsnio 3 dalis ir 14 straipsnio 3 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/5395de427bd511e6a0f68fd135e6f40c/yhvdFxZyWj/","retrieved_at":"2026-11-11","status":"verified","label":"Total employer rate, fixed-term contract, accident group I (computed)","from":null,"to":null,"rate":0.0249,"value":null,"unit":"rate"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Average wage (VDU) used for the 2026 contribution base","from":null,"to":null,"rate":null,"value":2312.15,"unit":"money"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Annual ceiling for social insurance (VSD)","from":null,"to":null,"rate":null,"value":"60 VDU: pay above it attracts a 0% rate","unit":"text"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Annual ceiling 2026 (60 × VDU, computed)","from":null,"to":null,"rate":null,"value":138729,"unit":"money"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance (PSD) ceiling for employees","from":null,"to":null,"rate":null,"value":"None: the ceiling excludes health insurance contributions","unit":"text"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Ceiling for the self-employed","from":null,"to":null,"rate":null,"value":"The previous year's 43 VDU, for VSD and PSD","unit":"text"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"The same ceiling applies to employee and employer social insurance; once one insurance type reaches it, only the other types continue until they reach theirs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 2 straipsnio 16 dalis, 10 straipsnio 5, 7 ir 9 dalys; Seimas: įstatymas Nr. XV-632, 4 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Refund of contributions above the ceiling","from":null,"to":null,"rate":null,"value":"Refunded to the employee by 31 May of the following year","unit":"text"},{"section_id":"ss-bases","section":"Contribution ceiling and average wage 2026","group":"employee","basis":"Calendar-year insured income from all employers","note":"Pro rata to time worked; the employer pays both shares on any shortfall","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Lietuvos Respublikos Vyriausybės 2025 m. spalio 16 d. nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ (TAR 2025-10-16 Nr. 2025-17211), text on the Seimas legal acts portal","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrieved_at":"2026-11-11","status":"verified","label":"Minimum contribution base: the minimum monthly wage","from":null,"to":null,"rate":null,"value":1153,"unit":"money"},{"section_id":"pension-accumulation","section":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Participant's contribution (share of insured pay)","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"pension-accumulation","section":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"State contribution (share of the average gross wage of the year before last)","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"pension-accumulation","section":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Participation","from":null,"to":null,"rate":null,"value":"Voluntary from 1 January 2026: automatic enrolment was repealed; anyone with insured income below pension age may join by contract with a pension company","unit":"text"},{"section_id":"pension-accumulation","section":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Suspension","from":null,"to":null,"rate":null,"value":"Contributions may be suspended for 12 months at a time, any number of times","unit":"text"},{"section_id":"pension-accumulation","section":"Second pillar pension accumulation (pensijų kaupimas)","group":"employee","basis":"Insured pay (not raised to the minimum wage)","note":"Voluntary third pillar pension savings are separate and not covered here.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Extra contributions","from":null,"to":null,"rate":null,"value":"The participant may pay more, and the employer may also contribute","unit":"text"},{"section_id":"minimum-wage","section":"Minimum wage 2026","group":"employee","basis":"Gross pay for full-time work (monthly) or per hour","note":"Government Resolution No. 700 of 16 October 2025 sets both amounts for 2026 and recommends higher amounts in collective agreements.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Lietuvos Respublikos Vyriausybės 2025 m. spalio 16 d. nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ (TAR 2025-10-16 Nr. 2025-17211), text on the Seimas legal acts portal","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrieved_at":"2026-11-11","status":"verified","label":"Minimum monthly wage (minimali mėnesinė alga, MMA), gross","from":null,"to":null,"rate":null,"value":1153,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wage 2026","group":"employee","basis":"Gross pay for full-time work (monthly) or per hour","note":"Government Resolution No. 700 of 16 October 2025 sets both amounts for 2026 and recommends higher amounts in collective agreements.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Lietuvos Respublikos Vyriausybės 2025 m. spalio 16 d. nutarimas Nr. 700 „Dėl 2026 metais taikomo minimaliojo darbo užmokesčio“ (TAR 2025-10-16 Nr. 2025-17211), text on the Seimas legal acts portal","source_url":"https://www.lrs.lt/tais-portal/dokpaieska.showdoc_l?p_id=1934801","retrieved_at":"2026-11-11","status":"verified","label":"Minimum hourly pay (minimalusis valandinis atlygis, MVA), gross","from":null,"to":null,"rate":null,"value":7.05,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed income tax (individuali veikla)","from":null,"to":null,"rate":null,"value":"20% on annual taxable profit up to €42,500, reduced by a tax credit (effective 5% up to €20,000, rising to 20% at €42,500); profit above €42,500 on the general 20/25/32% scale","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Tax credit rate on profit up to €20,000","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed social insurance (pension, sickness, maternity)","from":null,"to":null,"rate":0.1252,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Self-employed health insurance","from":null,"to":null,"rate":0.0698,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Contribution base: share of taxable profit","from":null,"to":null,"rate":0.9,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, 6 straipsnio 3 ir 4 dalys; Valstybinio socialinio draudimo įstatymas Nr. I-1336, 5 straipsnio 3 dalis ir 10 straipsnio 4 dalis; Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 5 dalis; įstatymas Nr. XV-632, 3 straipsnio 5 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Business certificate (verslo liudijimas)","from":null,"to":null,"rate":null,"value":"Fixed income tax set by each municipality for listed activities, on income up to €50,000 a year (above it the general scale); pension insurance and health insurance at 8.72% and 6.98% of the minimum monthly wage each month","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas Nr. IX-751, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31, 71 straipsnio 2 dalis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.163423/rGwdIQGCEj/","retrieved_at":"2026-11-11","status":"verified","label":"VAT registration threshold: domestic supplies in the previous or current calendar year","from":null,"to":null,"rate":null,"value":45000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 40 straipsnio 1 dalies 5-1 punktas ir 45-1 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrieved_at":"2026-11-11","status":"verified","label":"Startup residence permit","from":null,"to":null,"rate":null,"value":"Yes: temporary residence permit for 2 years (replaceable for 3 years) to found and run an innovative startup, endorsed by the institution authorised by the Minister of the Economy and Innovation; the company must be set up within 120 days; no income threshold or special tax treatment in the law","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 2 straipsnio 14-3 dalis, 40 straipsnio 1 dalis, 58 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrieved_at":"2026-11-11","status":"verified","label":"Remote-work (digital-nomad) permit","from":null,"to":null,"rate":null,"value":"None: the Law on the Legal Status of Aliens has no residence ground for remote work for a foreign employer; working remotely from abroad for a Lithuanian employer needs no work permit; e-residency gives access to e-services only, not residence","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 4, 6 ir 20 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Inbound or expat tax regime","from":null,"to":null,"rate":null,"value":"None: new residents are taxed on the normal scale with the same NPD; residence from 183 days in a tax period","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution rules and the individual-activity tax credit follow.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties Nr. IX-2206, suvestinė redakcija nuo 2026-11-01 iki 2026-12-31, 40 straipsnio 1 dalies 5-1 punktas ir 45-1 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.232378/IOHiRhMlaI/","retrieved_at":"2026-11-11","status":"verified","label":"Application authority","from":null,"to":null,"rate":null,"value":"Residence permits: Migration Department (Migracijos departamentas); tax registration: State Tax Inspectorate (VMI); contributions: Sodra (State Social Insurance Fund Board)","unit":"text"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Contribution base: share of annual taxable individual-activity profit","from":null,"to":null,"rate":0.9,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Social insurance, total","from":null,"to":null,"rate":0.1252,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"of which pension insurance","from":null,"to":null,"rate":0.0872,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"of which sickness insurance","from":null,"to":null,"rate":0.0199,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"of which maternity insurance","from":null,"to":null,"rate":0.0181,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Unemployment insurance (owners of individual enterprises, small partnership members, general partners only)","from":null,"to":null,"rate":0.0131,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance (PSD)","from":null,"to":null,"rate":0.0698,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Annual ceiling","from":null,"to":null,"rate":null,"value":"The previous year's 43 VDU","unit":"text"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"e-seimas: Lietuvos Respublikos valstybinio socialinio draudimo įstatymas Nr. I-1336 (suvestinė redakcija nuo 2026-07-01 iki 2026-12-31), 5 straipsnis, 10 straipsnio 3 ir 5 dalys; Seimas: įstatymas Nr. XV-632, 3 straipsnio 5 dalis; e-seimas: Sveikatos draudimo įstatymas Nr. I-1343, 17 straipsnio 4, 12 ir 13 dalys","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.1327/bxoRMJvqWR/","retrieved_at":"2026-11-11","status":"verified","label":"Minimum health insurance","from":null,"to":null,"rate":null,"value":"At least 6.98% of 12 minimum monthly wages a year","unit":"text"},{"section_id":"self-employed-contributions","section":"Self-employed social and health insurance 2026","group":"other","basis":"90% of taxable profit (before social and health insurance contributions), up to the ceiling","note":"Business-certificate holders pay pension and health insurance on the minimum monthly wage instead.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos pensijų kaupimo įstatymas Nr. IX-1691, suvestinė redakcija nuo 2026-01-01 iki 2026-12-31, 4, 6, 8 ir 13 straipsniai","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.215829/bAAsfWCngt/","retrieved_at":"2026-11-11","status":"verified","label":"Second pillar pension accumulation, if joined (on top)","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Tax rate on taxable profit up to the cap","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Cap on taxable profit for the 20% rate and the credit","from":null,"to":null,"rate":null,"value":42500,"unit":"money"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Full credit up to","from":null,"to":null,"rate":null,"value":20000,"unit":"money"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Credit rate up to that amount","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Credit above that amount","from":null,"to":null,"rate":null,"value":"Profit × (0.15 − 2/300,000 × (profit − 20,000))","unit":"text"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Effective rate (computed)","from":null,"to":null,"rate":null,"value":"5% up to €20,000, 15% at €35,000, 20% at €42,500","unit":"text"},{"section_id":"individual-activity","section":"Individual activity income tax and credit 2026","group":"other","basis":"Annual taxable individual-activity profit (receipts minus allowable expenses or the 30% deemed expenses)","note":"The deemed-expense option is not available where the income comes from a person linked by employment.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"e-seimas: Lietuvos Respublikos gyventojų pajamų mokesčio įstatymas Nr. IX-1007, suvestinė redakcija nuo 2026-06-11 iki 2026-12-31, 6 straipsnio 8 dalis, 18 straipsnio 12 dalis, 18-2 straipsnis","source_url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.171369/QTlvfEvkKY/","retrieved_at":"2026-11-11","status":"verified","label":"Optional deemed expenses instead of actual costs (share of receipts)","from":null,"to":null,"rate":0.3,"value":null,"unit":"rate"}],"pageUrl":"https://calcbloc.com/lithuania/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/lithuania/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}