Lithuania tax guide
Planning reference for Lithuania using EUR salary values.
This is not an official government calculation. Confirm final details with Lithuanian State Tax Inspectorate or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Lithuanian-resident employee with salary as the only annual income, claiming the standard annual NPD and not participating in the optional additional 3% second-pillar pension accumulation. Uses the official 2026 PIT thresholds and social-insurance ceiling.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee VSD is 12.52% up to the 2026 EUR 138,729 annual ceiling; mandatory health insurance is 6.98% without that ceiling. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 20.0% | Up to 83,237.4 EUR |
| 2 | 25.0% | Up to 138,729 EUR |
| 3 | 32.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.