🇱🇹 Lithuania Statutory Tax Guide
Lithuania Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Valstybinė mokesčių inspekcija (VMI).
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📜 Statutory Authority & Legal Framework
In Lithuania, personal income taxation is administered by the Valstybinė mokesčių inspekcija (VMI) under the authority of Gyventojų pajamų mokesčio įstatymas (GPM).
Lithuania progressive GPM (20% and 32%) with 19.5% Sodra social insurance.
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Iki 60 VDU (20%) | 20.0% | Tier 1 |
| Virš 60 VDU (32%) | 32.0% | Tier 2 |
🛡️ Mandatory Social Security & Pension Contributions
Sodra Socialinis Draudimas
Employee Share: 19.5%
Employer Share: 1.8%
Frequently Asked Questions: Lithuania Taxation
What are the income tax brackets in Lithuania? ↓
Lithuania operates a progressive tax system administered by Valstybinė mokesčių inspekcija (VMI) under Gyventojų pajamų mokesčio įstatymas (GPM).
What social security or pension contributions apply in Lithuania? ↓
Mandatory contributions include: Sodra Socialinis Draudimas (19.5%).