Taxes in Lithuania for foreigners: the main rates in 2026
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.
ReadLithuanian tax guides in English
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.
Could not copy: open the page text (opens in a new tab) and copy it.
Guides
Individual activity tax in Lithuania
How individual activity (individuali veikla) is taxed in Lithuania, with a worked example, tax residency, registration and help in English.
ReadSodra and health insurance (PSD) for the self-employed
VSD and PSD rates, the monthly PSD minimum and the cap for individual activity, plus A1, leaving Lithuania and help in English.
ReadIndividual 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.
ReadAnnual tax return for foreigners
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.
ReadTax-free amount (NPD) and take-home pay
Take-home pay from gross salary in Lithuania, and how the tax-free amount (NPD) works if you are a foreigner.
ReadCalculators
Individual activity tax calculator
Estimate your income tax (GPM) and Sodra contributions (VSD, PSD) on individual activity in Lithuania.
OpenSalary calculator
Work out take-home pay from gross salary in Lithuania.
Open