Europe
Lithuania: tax at a glance
Progressive income tax up to 32%, a low 17% corporate rate (raised for 2026), 21% VAT, and a flat 15% tax on capital gains and dividends.
Worldwide (residence-based)
Last verified
Ways to relocate to Lithuania
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 32%Income tax is progressive: a 20% base rate, a new 25% band starting in 2026, and a 32% top rate on employment income above roughly EUR 126k. Capital income is taxed separately at a flat 15%.
- Corporate income
- 17% (up from 16% in 2026), with a reduced 6%/7% rate for small firms
- Capital gains
- 15%
- VAT / PVM (VAT)
- 21%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 10%, reduced to 0% for EEA or treaty residents
- Royalties (WHT)
- 10%
- Social security (employee)
- 19.5% total (Sodra: 12.52% social plus 6.98% health)
- Social security (employer)
- 1.77%, plus small guarantee and employment fund contributions
- Wealth tax
- None
- Inheritance / estate
- 5% up to EUR 150k, 10% above that. Spouses and children are exempt.
- Property tax
- Immovable property tax runs 0.5-3%, set by the municipality, and applies to primary homes above a set value threshold
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is no investor or expatriate regime. Self-employed individuals face effective rates of 5-20% under EUR 42,500. Business certificates offer fixed-rate treatment up to EUR 50,000.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.