Europe · Tax guide

Lithuania

Lithuania taxes company profits at 17% since 2025, charges VAT at 21%, and applies the global minimum tax. Taxes are administered by the State Tax Inspectorate (VMI).

Updated 1 October 2026 · 5 of 8 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
17%

Lower rates for small companies

VAT
21%

Reduced rates 12% and 5%

VAT registration
€45,000

Annual turnover

Withholding on dividends
17%

Interest and royalties 10%

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporate income tax

Companies pay 17%; small companies with few employees and low revenue pay reduced rates. The return is filed by the 15th day of the sixth month after the year-end.

VAT and i.SAF

VAT is 21%, with reduced rates of 12% and 5%. Registration is required once turnover exceeds €45,000. Invoice data is reported monthly through the i.SAF system.

Withholding tax and the global minimum tax

Dividends carry 17% withholding and interest and royalties paid abroad 10%, unless EU directives or a treaty reduce them. Related-party transactions must be at arm's length. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.

Key dates

  • By the 25th of each monthVAT return
  • By the 20th of each monthi.SAF invoice register

Figures and sources

8 figures
  • Corporate income tax rate (from 2025)17%
    Pelno mokesčio įstatymas · Art. 5
    Checked against the official source
  • VAT standard rate21%
    PVM įstatymas · Art. 19
    Checked against the official source
  • VAT reduced rates12% and 5%
    PVM įstatymas · Art. 19
    Checked against the official source
  • Annual turnover above which VAT registration is required€45,000
    PVM įstatymas · Art. 71
    Checked against the official source
  • Withholding on dividends17%
    Pelno mokesčio įstatymas · Art. 37
    Checked against the official source
  • Withholding on interest and royalties paid abroad10%
    Pelno mokesčio įstatymas · Art. 37
    Under professional review
  • Global minimum tax rate15%
    Pillar Two law (2024)
    Under professional review
  • Group revenue for the global minimum tax€750 million
    Pillar Two law (2024)
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Lithuania based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Lithuanian tax adviser before making compliance decisions.