Lithuania Income Tax Calculator 2026
Calculate your exact net salary in Lithuania after Gyventojų pajamų mokestis (GPM) and social security. All 2 tax brackets. Updated Q1 2026.
Your employer pays an additional €805 (1.6% of gross). Total employment cost = €50,805.
How income tax works in Lithuania
Income tax in Lithuania is administered by the Valstybinė mokesčių inspekcija (VMI) under Gyventojų pajamų mokestis (GPM). Social insurance (SoDra): employee 12.52%, employer 1.61%. Brackets in EUR.
Lithuania uses a progressive schedule of 2 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (12.5% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Lithuania pays salaries across 12 monthly instalments.
Key tax dates in Lithuania
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 1 May |
| Withholding regime | Gyventojų pajamų mokestis (GPM) |
Deductions and allowances
- ·Non-taxable amount EUR 625/month (income-dependent)
- ·Dependent deductions
- ·Life insurance and pension
- ·Mortgage interest (limited)
Social insurance (SoDra): employee 12.52%, employer 1.61%. Brackets in EUR.
Special tax regimes
Startup activities: 5% GPM. No general expat flat-rate regime.
Read full guide →All 2 brackets for 2026
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — €101,094 | 20% | 30.0% |
| 02 | €101,094 — ∞ | 32% | — |
Source · Valstybinė mokesčių inspekcija (VMI) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Lithuania?+
Lithuania applies progressive Gyventojų pajamų mokestis (GPM) rates from 20.0% on the lowest band up to 32.0% on the highest, across 2 brackets in 2026.
How much social security do you pay in Lithuania?+
Employees pay 12.5% of gross salary as social security. Social insurance (SoDra): employee 12.52%, employer 1.61%. Brackets in EUR.
What is the Gyventojų pajamų mokestis (GPM) personal allowance in Lithuania?+
The main allowances are: Non-taxable amount EUR 625/month (income-dependent); Dependent deductions. See §03 for the full list.
When do you file taxes in Lithuania?+
The filing deadline in Lithuania is 1 May. Tax year runs 1 January to 31 December.
How much take-home pay on €20,000 gross in Lithuania?+
On a €20,000 gross salary the effective rate is 30.0%, leaving approximately €13,997 net per year — about €1,166 per month across 12 payments. (For reference: €50,000 gross nets €34,992.)
Does Lithuania have any special tax regimes for expats?+
Startup activities: 5% GPM. No general expat flat-rate regime.
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