![\"Ventajas](\"https:\/\/tet.lt\/wp-content\/uploads\/Taxation-Advantages-in-Lithuania.svg\" "\\"Ventajas")
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From 1 January 2026, the standard Corporate Income Tax rate in Lithuania is 17%. Qualifying small companies may benefit from a reduced rate of 7%, while eligible newly established companies may apply a 0% Corporate Income Tax rate during their first two tax periods, provided that all statutory conditions are satisfied.<\/p>\n
From 1 January 2026, a reduced Corporate Income Tax rate of 7% applies to qualifying small companies whose annual revenue does not exceed EUR 300,000, subject to applicable ownership, related-party and other statutory restrictions. The previous general requirement limiting qualifying companies to 10 employees no longer applies. Companies cannot qualify for the reduced tax rate solely because they employ fewer than 10 people.<\/p>\n
From 2026, qualifying newly established Lithuanian companies may apply a 0% Corporate Income Tax rate during their first two tax periods. Annual revenue must not exceed EUR 300,000 in the relevant tax period, and the company’s shareholders or members must be exclusively natural persons. The company must also satisfy the applicable related-party restrictions and continuity requirements. During three consecutive tax periods, including the first two, the company generally must not suspend its activities, undergo liquidation or reorganisation, or transfer ownership interests to new shareholders or members. The previous general employee limit of 10 persons no longer applies.<\/p>\n
Pueden aplicarse deducciones adicionales del impuesto sobre la renta a las empresas que ejecuten proyectos de inversi\u00f3n de capital centrados en uno de los siguientes objetivos:<\/strong><\/p>\n Por \u00faltimo, las deducciones del impuesto sobre la renta tambi\u00e9n se aplican a:<\/strong><\/p>\n From 1 May 2025, businesses in Lithuania generally become liable for VAT registration when their turnover from taxable supplies of goods and services carried out in Lithuania exceeds EUR 45,000 during the current or preceding calendar year. VAT registration obligations may also arise when the value of qualifying intra-EU acquisitions of goods exceeds EUR 14,000 during the current or preceding calendar year. Additional VAT registration and reporting obligations may arise from cross-border services and other transactions, even where these thresholds have not been exceeded. The standard VAT rate in Lithuania is 21%.<\/p>\n Businesses whose Lithuanian taxable turnover does not exceed EUR 45,000 during the current or preceding calendar year may qualify for the domestic small business VAT exemption, provided that all statutory conditions are satisfied. However, remaining below this threshold does not automatically eliminate VAT obligations. VAT registration may still be required for qualifying intra-EU acquisitions exceeding EUR 14,000, certain cross-border services and other transactions specified by law. Where applicable, businesses may use the small business VAT scheme introduced on 1 May 2025, subject to its eligibility and reporting requirements.<\/p>\n Corporate Income Tax: 17% from 1 January 2026. A reduced rate of 7% applies to qualifying small companies and certain other eligible entities. Newly established companies meeting the statutory requirements may qualify for a 0% rate during their first two tax periods. En resumen, en Lituania existen multitud de deducciones y exenciones fiscales de las que las empresas pueden beneficiarse. Navegar por el sistema tributario con confianza es clave para cualquier negocio, y Company in Lithuania UAB<\/strong> con gusto lo proporcionar\u00e9 servicios de contabilidad<\/strong><\/a> y una orientaci\u00f3n adaptada espec\u00edficamente a sus necesidades y expectativas.<\/p>","protected":false},"excerpt":{"rendered":" Taxation Advantages in Lithuania Due to modern digitization efforts and easy registration processes, Lithuania is attracting more and more international players who choose to establish new companies here. Although this may look like a big, complicated transition at first, branching out and existing business or starting a completely new entrepreneurial project in Lithuania comes with…<\/p>","protected":false},"author":1,"featured_media":8566,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[11],"class_list":["post-8564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","tag-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/comments?post=8564"}],"version-history":[{"count":10,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8564\/revisions"}],"predecessor-version":[{"id":8753,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8564\/revisions\/8753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/media\/8566"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/media?parent=8564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/categories?post=8564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/tags?post=8564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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VENTAJAS DEL IVA<\/h2>\n
RESUMEN DE LOS PRINCIPALES IMPUESTOS DE SOCIEDADES EN LITUANIA<\/h2>\n
\nCapital gains taxation: Capital gains realised by Lithuanian companies are generally included in taxable profits and subject to the standard 17% Corporate Income Tax rate from 2026, unless a specific exemption or reduced rate applies. Qualifying gains from the disposal of shares may benefit from a participation exemption where statutory requirements are met. Capital gains realised by individuals are subject to separate Personal Income Tax rules, which may involve rates of 15%, 20%, 25% or 32%, depending on the type and amount of income and applicable exemptions.
\nIVA: 21 %, se aplican excepciones en los casos indicados anteriormente.
\nCorporate Income Tax: The standard rate is 17% from 1 January 2026. Qualifying small companies and certain other eligible entities may apply a reduced 7% rate, while eligible newly established companies may benefit from a 0% rate during their first two tax periods. Certain credit institutions are subject to an additional 5% Corporate Income Tax charge on taxable profits exceeding the statutory threshold, resulting in a combined 22% rate on the relevant portion of taxable profits.
\nSocial security contributions: In 2026, employees in Lithuania generally pay mandatory social security and health insurance contributions amounting to 19.5% of their gross salary. Employees participating in supplementary second-pillar pension accumulation generally contribute an additional 3%. Employer social security and related contributions generally range from approximately 1.77% to 3.03% for indefinite-term employment contracts, depending on the applicable occupational accident risk category. Different rates may apply to fixed-term employment contracts and specific categories of employment.
\nReal Estate Tax: From 1 January 2026, Lithuanian companies are generally subject to municipal Real Estate Tax rates ranging from 0.5% to 3% of the property’s taxable value, together with an additional statutory levy of 0.2%. Abandoned or neglected properties may be subject to increased municipal rates ranging from 1% to 5%. Applicable exemptions and special rules depend on the type, ownership and use of the property. Separate taxation rules apply to residential and other qualifying real estate owned by individuals.<\/p>\n