--- title: "Salary calculator 2026" description: "Work out take-home pay from gross salary in Lithuania with 2026 or 2027 rates. At the 2026 minimum wage of €1,153.00, you take home €846.96." url: https://buhalteris.ai/en/salary-calculator/ markdown: https://buhalteris.ai/en/salary-calculator.md checked: 2026-10-31 publisher: "MB Mažas Startuolis" language: en --- # Salary calculator 2026 > Prepared by MB Mažas Startuolis. Checked 2026-10-31. **What do the abbreviations mean?** MMA is the minimum monthly wage. NPD is the tax-free amount: the part of your pay on which no income tax is charged. GPM is personal income tax, paid to VMI, the State Tax Inspectorate. VSD is state social insurance and PSD is compulsory health insurance; both go to Sodra, the State Social Insurance Fund. VDU is the average monthly wage, and the annual limits are set from it. **What this means for you** The salary calculator turns gross pay into take-home pay using 2027 or 2026 rates. At the 2027 MMA of €1,245.00 you take home €902.63; at the 2026 MMA of €1,153.00, €846.96. The employee's Sodra contributions are deducted, and 20% GPM on gross pay minus NPD. The employee pays 19.5%, or 22.5% with the extra pension contribution. On an open-ended contract the employer pays 1.77%. Checked 2026-10-31. > The calculator runs on the page: https://buhalteris.ai/en/salary-calculator/. The same calculation as JSON: https://buhalteris.ai/api/skaiciuoti.json?irankis=atlyginimas Updated 2026-10-31. The 2026 rates are checked against VMI's material on the 2026 changes and Sodra's page for employers, updated 2026-01-05. VMI published the 2027 MMA under Government resolution No 509 of 1 July 2026. Under the 2027 draft budget, Sodra rates do not change. The 2027 VDU and the limits that depend on it are preliminary until the Seimas approves them. ## Monthly rates for 2026 and 2027 Amounts that differ by year. The annual 25% and 32% rates are not applied here. | Line | 2026 | 2027 | | --- | --- | --- | | MMA | €1,153.00 | €1,245.00 | | NPD when gross pay is at most MMA | €747.00 | €747.00 | | NPD is zero from | €2,677.49 | €2,769.49 | | Take-home pay at MMA | €846.96 | €902.63 | | VSD ceiling, 60 times VDU a year | €138,729.00 | €151,329.00, preliminary | | 36 times VDU, the annual GPM threshold | €83,237.40 | €90,797.40, preliminary | Rules that are the same in both years. | Line | Rule | | --- | --- | | NPD when pay is above MMA | Take €747.00 and subtract 49 cents for every euro above that year's MMA. | | Monthly GPM | 20% of pay minus the tax-free amount. Sodra contributions do not reduce this base. | | Employee | Pension 8.72%, sickness 1.99%, maternity 1.81%, PSD 6.98%. Extra pension accumulation 3%, if chosen. Together 19.50% or 22.50%. | | Employer, accident group I | Unemployment insurance 1.31% (open-ended) or 2.03% (fixed-term), accidents at work 0.14%, guarantee fund 0.16%, long-service benefit fund 0.16%. Groups II–IV (0.49 / 0.7 / 1.4%) are not included. | | VSD ceiling | The ceiling is annual, so we do not reduce a single month's contributions. | | Contribution floor | If gross pay is below MMA, the employer pays the employee's 19.50% and the employer contributions, without the guarantee fund, on the gap up to MMA. The tick box switches the floor off. The estimate does not check the conditions and does not reduce the floor for a part month. | We calculate VSD and PSD separately, then split VSD into its lines. At the 2027 MMA, employee contributions are €242.77, take-home pay €902.63 and employer contributions €22.04. At the 2026 MMA they are €224.84, €846.96 and €20.41. The 0.16% guarantee fund is charged on the pay accrued. The 0.16% long-service benefit fund is charged on pay, but not less than MMA. If gross pay is below MMA, the total employment cost includes contributions on the gap. Days not worked in a part month do not reduce the floor in this estimate. ## The tax-free amount (NPD) if you are a foreigner Whether you get NPD at work depends on whether you are a Lithuanian tax resident, not on your citizenship or residence permit. The tests are in the [residency section of the individual activity tax guide](https://buhalteris.ai/en/individual-activity-tax/#residency). ### Residents: NPD month by month at work If you are resident, NPD can be applied to your pay at work each month. For residents, NPD applies only to employment income. This calculator assumes your employer applies it; whether you need to ask for it is not covered here. In 2026: - If your gross pay is at most €1,153.00, the MMA, NPD is €747.00. - Above that, NPD = €747.00 − 0.49 × (gross pay − €1,153.00). - From €2,677.49 gross, NPD is zero and GPM is charged on all of your pay. For example, on €2,000.00 gross in 2026, NPD is €331.97 and GPM is €333.61. This calculator always applies the monthly NPD, so its result is for a resident whose employer applies it. ### Non-residents: no NPD at work If you are not resident, you get no NPD at work during the year. You can claim only the annual amount, after the year ends, by filing the non-resident return GPM314 with your Lithuanian and foreign taxable income and a document from the tax authority of your country of residence. The formula, a worked example and the deadline are in the [annual tax return guide](https://buhalteris.ai/en/tax-return-lithuania/). This calculator always applies the monthly NPD, so its take-home figure is not a non-resident's. ## What is not included - The annual 25% and 32% bands. They appear in the annual return when annual income crosses 36 and 60 times VDU: €83,237.40 and €138,729.00 in 2026, a preliminary €90,797.40 and €151,329.00 in 2027. - Payouts to an MB member. A member has no employment contract with their own MB. - The 2027 NPD for children, €1,044.00 a year for each child. It is applied only in the annual return. - NPD when you have several employers, and income that is exempt from tax. One monthly gross pay, one NPD. - How your employer starts applying NPD, for example whether you need to ask. Ask your employer or VMI. - Pay for non-residents. Apart from NPD, we have not checked how their pay is taxed. ## Primary sources VMI, Sodra and other official pages we checked this against. Most are in Lithuanian. 1. [Changes to tax laws from 2026-01-01 (PDF, in Lithuanian)](https://www.vmi.lt/evmi/documents/20142/391071/Mokes%C4%8Di%C5%B3+%C4%AFstatymo+pakeitimai+nuo+2026-01-01.pdf) State Tax Inspectorate (VMI) 2. [Taxation of income of Lithuanian residents from 2026-01-01 (PDF, in Lithuanian)](https://www.vmi.lt/evmi/documents/20142/391008/Nuolatinių+Lietuvos+gyventojų+pajamų+apmokestinimo+tvarka+nuo+2026-01-01.pdf/2ef7be42-cd7f-4d85-a384-076176b2c4d6) State Tax Inspectorate (VMI) 3. [Sodra contribution rates for employers from 2026-01-01 (in Lithuanian)](https://sodra.lt/nuo-2026-m-sausio-1-d-taikomi-sodros-imoku-tarifai-turintiems-samdomu-darbuotoju) Sodra (State Social Insurance Fund Board) 4. [Contribution rates for employees (in Lithuanian)](https://sodra.lt/imoku-tarifai/imoku-tarifai-taikomi-uz-samdomus-darbuotojus) Sodra (State Social Insurance Fund Board) 5. [Tax relief for parents from 2027 (in Lithuanian)](https://www.vmi.lt/evmi/nuo-2027-m.-lengvatos-vaikus-auginantiems-tevams) State Tax Inspectorate (VMI) 6. [GPMĮ article 20, part 11 and article 18², part 10, from 2027-01-01: amending law No XV-343 (in Lithuanian)](https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/99d16c60529c11f0a19dcea0bcc863ad) Seimas of the Republic of Lithuania 7. [Law No XV-680 amending law No XV-343 (in Lithuanian)](https://www.e-tar.lt/portal/lt/legalAct/98ed2682dfec11f08918e1adc7c5b1ec) Register of Legal Acts 8. [Applying the tax-free amount (NPD) (in Lithuanian)](https://www.vmi.lt/evmi/npd-pnpd-taikymas-20-str.-1) State Tax Inspectorate (VMI) 9. [Declaring income: GPM311 and GPM314 (in Lithuanian)](https://www.vmi.lt/evmi/pajam%C5%B3-deklaravimas1) State Tax Inspectorate (VMI) 10. [Who is a non-resident of Lithuania (in Lithuanian)](https://www.vmi.lt/evmi/koks-asmuo-laikomas-nenuolatiniu-lietuvos-gyventoju-) State Tax Inspectorate (VMI) 11. [VMI customer information centre: consultations in English](https://www.vmi.lt/evmi/mic) State Tax Inspectorate (VMI) 12. [Tax consultations at International House](https://www.vmi.lt/evmi/tax-consultations-at-international-house) State Tax Inspectorate (VMI) ## Common questions ### Does "take-home" already deduct the 25% and 32% income tax? No. The monthly deduction is 20% of gross pay minus the tax-free amount (NPD). The 25% and 32% rates apply to annual income: 20% up to 36 times VDU, the average monthly wage, 25% up to 60 times VDU, and 32% above that. The calculator does not replace the annual return; it only warns you if twelve such months would cross 36 times VDU. ### Do Sodra contributions reduce the income tax base? No. Since 2019, the employee's Sodra contributions are not deducted from the income tax (GPM) base. The base is gross pay minus NPD. That is how the commentary to the income tax law and VMI's NPD examples treat it. ### Is this calculator for me if I own a small partnership (MB)? It is for an employment contract. A member of an MB (mažoji bendrija, small partnership) does not have an employment contract with their own MB. The ways a member can be paid (employment-related income, a civil contract, dividends) are not calculated here. ### Why can a line differ by one cent from another calculator? We calculate the employee's social insurance (12.52%, or 15.52% with the extra pension contribution) and health insurance (6.98%) separately and round each to the cent. The social insurance lines split that total. Employer contributions are calculated at the combined 1.77% rate for an open-ended contract. At the 2027 MMA, employee contributions are €242.77, take-home pay €902.63 and employer contributions €22.04. At the 2026 MMA they are €224.84, €846.96 and €20.41. If another calculator rounds each rate separately, or all 19.50% at once, a cent can differ. ### Is there a social insurance ceiling? For employment, the social insurance (VSD) base is capped at 60 times VDU a year: €138,729.00 in 2026 and a preliminary €151,329.00 in 2027. The 2027 VDU still awaits approval by the Seimas, the Lithuanian parliament. The ceiling is annual, so we do not reduce a single month's contributions. If twelve such months would exceed it, the result tells you. ### Does the calculator include the 2027 tax-free amount for children? No. From 2027 income, there is an extra €1,044.00 of NPD a year for each child. VMI applies it only in the annual return, not each month: for the first time when 2027 income is declared by 1 May 2028. Only one parent gets it for each child. If annual income is below 12 times MMA, it is reduced proportionally. If the right starts or ends during the year, for example when a child is born, NPD counts only those months: €1,044.00 / 12 × the number of months, which is €87.00 a month (GPMĮ article 20, part 11). ### I am not a Lithuanian tax resident. Is the result right for me? No. The calculator applies the monthly tax-free amount (NPD), and non-residents get no NPD at work during the year. You can claim only the annual amount after the year ends, on the non-resident return GPM314. Apart from NPD, we have not checked how a non-resident's pay is taxed. ### Can I get help from VMI in English? Yes. Call +370 5 260 5060 and press 9 for consultations in English. The line is open Monday to Thursday 8:00–17:00 and Friday 8:00–15:45; on the second Friday of the month it closes at 12:00. VMI specialists also consult at International House in Vilnius and Klaipėda. ## Related pages - [Annual tax return in Lithuania for foreigners](https://buhalteris.ai/en/tax-return-lithuania/) GPM311, GPM314 and the non-resident tax-free amount. - [Individual activity tax calculator](https://buhalteris.ai/en/individual-activity-tax-calculator/) For self-employed profit, not salary. - [Atlyginimo skaičiuoklė 2026](https://buhalteris.ai/irankiai/atlyginimo-skaiciuokle/) This calculator in Lithuanian. An estimate based on the published 2026 or 2027 rates. Preliminary 2027 amounts are marked by the form. This is not tax advice and not a decision by VMI or Sodra. Check the primary source before you pay. --- Source: https://buhalteris.ai/en/salary-calculator/.