Lithuania's standard corporate income tax (CIT) rate is 17% (effective 1 January 2026). Small companies meeting conditions may qualify for 0% CIT for the first two years, then 7% thereafter. Credit institutions with taxable profits exceeding EUR 2 million are subject to a 22% CIT rate (17% plus 5% surcharge). Maritime entities fulfilling specific conditions may apply a fixed 17% CIT rate. Capital gains are taxed at the standard CIT rate of 17%. Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter. CIT payment and return are due before the 15th day of the sixth month in the next tax period. The general VAT rate is 21%, with a reduced rate of 12% for public transport and accommodation services, and 5% for books, periodicals, medical devices and drugs. Lithuania has implemented the OECD Pillar Two Global Minimum Tax framework. Composite Effective Average Tax Rate: 13.67%; Composite Effective Marginal Tax Rate: 7.25% (OECD 2023). Withholding tax (WHT) for non-residents: 17%/10%/10% on dividends/interest/royalties. WHT for residents may qualify for 0% under participation exemption (0%/0%/0%) if conditions on shareholding (>=10% for >=12 months) are met.
Lithuania Tax Brief
Time of Update 4/05/2026
Lithuania Corporate Income Tax (CIT)
General CIT Rate:
17
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Lithuania Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Lithuania Value-Added Tax (VAT)
General VAT Rate:
21
Learn More
Lithuania Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Lithuania Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
7.25%
Additional info
Quick Navigation
TKEG Expat Lithuania Corporate Tax Guide
Lithuania Value-Added Tax (VAT)
Lithuania Real Estate Tax (RET)
Lithuania Corporate Income Tax (CIT)
Lithuania Personal Income Tax (PIT)
Lithuania Capital Gains Tax (CGT)
1.
Lithuania Value-Added Tax (VAT)
In Lithuania, Value-Added Tax (VAT) is applied to the supply of goods and services for consideration within the country, performed by a taxable person engaged in economic activity. The standard VAT rate is 21%. A reduced rate of 12% applies to public transport services and accommodation services. A further reduced rate of 5% applies to books and non-periodical publications (including e-books), periodical publications (printed and/or electronic), technical aid devices and their repair services for the disabled, drugs and medical aid devices compensated by the state, and non-prescription drugs. VAT exemptions apply to essential services such as healthcare, education, financial transactions, and insurance. Zero-rated VAT (0%) applies to exports of goods outside the EU and to supplies to VAT-registered businesses in another EU member state.
References
https://taxsummaries.pwc.com/lithuania/corporate/other-taxes
2.
Lithuania Real Estate Tax (RET)
In Lithuania, Real Estate Tax (RET) applies to both individuals and legal entities who own real estate, including both Lithuanian residents and foreigners. The rate for RET ranges between 0.5% and 3% of the real estate's tax value. This rate is determined by local municipal councils, who establish a specific tax rate for properties within their territories each year. The flexibility of the rate allows municipalities to adjust tax requirements based on local needs, ensuring that real estate owners in Lithuania contribute to municipal budgets through this important tax mechanism.
References
https://taxsummaries.pwc.com/lithuania/corporate/other-taxes
3.
Lithuania Corporate Income Tax (CIT)
Corporate Income Tax (CIT) in Lithuania is charged at a standard rate of 17% (effective 1 January 2026), as confirmed by the Lithuanian Tax Inspectorate. Small companies (fewer than 10 employees and gross annual revenue not exceeding EUR 300,000) may qualify for a reduced rate of 0% for the first two years of operations, and 7% thereafter (from 1 January 2026). Credit institutions with taxable profits exceeding EUR 2 million are subject to a 22% CIT rate (17% standard rate plus 5% additional surcharge, effective from 1 January 2026 for an indefinite period). A special CIT regime applies to certain maritime activities at a fixed 17% rate based on the functional capacity of the ship. Companies must file their CIT returns and make the final CIT payment by the 15th day of the sixth month following the end of the tax period. Advance CIT payments are made quarterly, due before the 15th of the last month of each quarter. Lithuania's CIT system is straightforward and competitive, making it attractive for foreign investment.
References
https://taxsummaries.pwc.com/lithuania/corporate/taxes-on-corporate-income
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Belgium) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat (Ireland) Teoranta", a corporation duly incorporated under the laws of the Republic of Ireland. “TKEG Expat (Ireland) Teoranta” is a wholly-owned subsidiary under "TKEG Expat INC". "TKEG Expat INC" is a corporation duly incorporated under the laws of the State of Delaware of the United States of America. "TKEG Organization" is a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC", it's subsidiaries, or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球（愛爾蘭）有限公司」為依據愛爾蘭共和國法律正式註冊成立之公司。「奕資環球（愛爾蘭）有限公司」為「奕資環球公司」全資子公司。「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」，其子公司，或其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。
https://en-be.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Belgium