--- title: "Lithuanian tax guides in English" description: "Plain-English tax guides and calculators for foreigners in Lithuania: individual activity, Sodra and PSD, IV, MB or UAB, the tax return and salary." url: https://buhalteris.ai/en/ markdown: https://buhalteris.ai/en.md publisher: "MB Mažas Startuolis" language: en --- # Lithuanian tax guides in English > Prepared by MB Mažas Startuolis. Living or working in Lithuania as a foreigner? Whether you work for yourself or for an employer, these guides explain your taxes in plain English. Each page starts with the answer, then the conditions, then the official source. ## Guides ### [Taxes in Lithuania for foreigners: the main rates in 2026](https://buhalteris.ai/en/taxes-in-lithuania/) 2026 Lithuania tax rates at a glance: 20/25/32% income tax, 19.5% employee Sodra, 15% dividends, 17% profit tax and 21% VAT, plus self-employment rules. ### [Individual activity tax in Lithuania](https://buhalteris.ai/en/individual-activity-tax/) How individual activity (individuali veikla) is taxed in Lithuania, with a worked example, tax residency, registration and help in English. ### [Sodra and health insurance (PSD) for the self-employed](https://buhalteris.ai/en/sodra-psd-self-employed/) VSD and PSD rates, the monthly PSD minimum and the cap for individual activity, plus A1, leaving Lithuania and help in English. ### [Individual activity vs MB vs UAB](https://buhalteris.ai/en/individual-activity-vs-mb-vs-uab/) IV, MB or UAB: the profit from which an MB paying out dividends costs less tax than individual activity, and what differs for a foreigner. ### [Annual tax return for foreigners](https://buhalteris.ai/en/tax-return-lithuania/) Which annual income tax return you file in Lithuania, resident or not, the deadlines, when VMI pays a tax refund, which expenses residents can deduct, and help in English. ### [Tax-free amount (NPD) and take-home pay](https://buhalteris.ai/en/salary-calculator/) Take-home pay from gross salary in Lithuania, and how the tax-free amount (NPD) works if you are a foreigner. ## Calculators ### [Individual activity tax calculator](https://buhalteris.ai/en/individual-activity-tax-calculator/) Estimate your income tax (GPM) and Sodra contributions (VSD, PSD) on individual activity in Lithuania. ### [Salary calculator](https://buhalteris.ai/en/salary-calculator/) Work out take-home pay from gross salary in Lithuania. About this site: who runs it, how it makes money and how we check figures, on our [About page (in Lithuanian)](https://buhalteris.ai/apie/). --- Source: https://buhalteris.ai/en/. General information, not tax advice. Check the primary sources (VMI, Sodra, e-TAR) before you pay.