Pelno mokestis Lietuvoje

When it comes to corporate taxation, companies are subject to four main tax categories:

Pelno mokestis

Taxable profits of a company are subject to a standard corporate income tax rate of 17% for tax periods beginning in 2026.

However, in some cases this rate can be as low as 7% or, where the statutory conditions are met, 0%.

For tax periods beginning in 2026, a reduced corporate income tax rate of 7% applies to qualifying entities whose revenue does not exceed EUR 300,000 per tax period, subject to statutory related-entity restrictions. The former limit of 10 employees no longer applies.

Under the rules applicable from 2026, qualifying new entities may apply a 0% corporate income tax rate for their first two tax periods. Revenue must not exceed EUR 300,000 in each relevant period, all participants must be natural persons, and statutory related-entity restrictions apply. During three consecutive tax periods, including the first two, the entity must not suspend its activities, be liquidated or reorganised, or transfer its shares or participation interests to new participants.

Furthermore, not all income of a corporate entity may be subject to income tax. Following this regulation, further tax deductions may apply.

Value added tax (VAT)

For Lithuanian-established legal entities, VAT registration obligations include the circumstances listed below. Registration is also required when purchasing services from foreign taxable persons for which the recipient must account for Lithuanian VAT under Article 95(2), or supplying services subject to the general B2B place-of-supply rule to taxable persons in other EU Member States, regardless of the EUR 45,000 turnover threshold. Eligible businesses may register under Lithuania’s small business scheme. Separate rules apply to foreign-established entities. The aggregation rules for commonly controlled entities are subject to statutory exceptions where separate management, different economic activities and the absence of activities benefiting one another can be demonstrated.

• Remuneration of a legal entity from its economic activities (supply of goods or services) subject to VAT and carried out in the territory of Lithuania exceeds EUR 45,000 in the current or preceding calendar year
• A Lithuanian legal entity’s qualifying intra-Community acquisitions of goods exceed EUR 14,000, excluding VAT, in the current or preceding calendar year, subject to statutory exceptions
• A legal entity is controlled by a person supervising several legal entities whose total revenue from the supply of goods/services in Lithuania exceeds EUR 45,000 in the current or preceding calendar year, or which altogether purchase more than EUR 14,000 worth of goods in Lithuania from another Member State of the EU per calendar year.

Legal entities whose business activities are subject to VAT, or legal entities already engaged in economic activities subject to VAT, but not exceeding the above thresholds, may voluntarily register as taxpayers for VAT purposes.

Personal income tax

If companies make payments to residents which are classified as class A income, they must:

• Withhold an appropriate tax rate (5%, 15% or 20%) and pay personal income tax (PIT) on those payments;
• Declare those payments together with PIT withheld and paid on their monthly and annual income tax returns.

If companies make payments to residents classified as class B income, they are only required to declare these payments on their annual tax return.

Class A income received from a legal entity involves work-related income, including payments for sports activities and entertainment services.

Immovable property tax and land tax

Companies and organizations are required to pay immovable property tax on immovable property owned under rights of ownership and located in Lithuania. If the immovable property (or part thereof) is owned by a natural person and is transferred to the company for an indefinite period, or for a period of more than one month, then the company must pay the immovable property tax during that period.

From 2026, unfinished immovable property is excluded from the tax base only if it is actually unused and the statutory conditions are met: no more than 10 years have elapsed since the construction permit was issued, and changes to cadastral data during construction have been updated in the Real Estate Register within the required five-year period. Non-use alone does not exclude property from taxation.

The taxable value on which immovable property tax is calculated refers to the average market value of the immovable property. From 2026, corporate immovable property is generally subject to a municipal tax rate of 0.5% to 3%, plus an additional 0.2% of its taxable value. For property included in the municipal list of abandoned or neglected properties, the municipal rate is 1% to 5%, with the additional 0.2% also applying. However, in some cases, deductions or exemptions may apply.

Municipal councils set the specific immovable property tax rates, applicable in the respective territory of the municipality. Immovable property tax is calculated and paid at the end of the tax period (calendar year), by 15 February of the following year.

Competent and knowledgeable experts at Company in Lithuania UAB offer valuable legal guidance and consulting services aimed to help our clients establish and operate companies in accordance with Lithuanian tax system and other legal requirements. To learn how our services can elevate your business experience in Lithuania, please kontaktai to schedule an initial consultation.