Rates last verified against official sources on 14 October 2026
Taxes and social security are deducted from your gross salary.
You are in the top 23% of earners in Lithuania
Solo professionals registered for individual activity (Individuali veikla) pay a tax credit-adjusted PIT (effectively 5–15%) plus reduced social/health contributions, with no separate company filing.
| Band | Annual income (EUR) | Rate | On €30,000 |
|---|---|---|---|
| Band 1 | €0 – €8,964 | 0% | €0 |
| Band 2 | €8,964 – €32,130 | 20% → 29.8% | €5,791 |
| Band 3 | €32,130 – €83,237 | 20% | — |
| Band 4 | €83,237 – €138,730 | 25% | — |
| Band 5 | €138,730+ | 32% | — |
| Income tax on this salary | €5,791 | ||
Rates are marginal rates on gross pay, read from this calculator for 2026 and the settings above — not from a published bracket table. No income tax is charged on the first €8,964 a year.
Where a band's rate falls as pay rises, that is how this country is modelled here (interpolated effective rates and contribution ceilings), not a statutory rate cut.
Select a country above to see how your salary would compare in a different location.
To get an accurate result, enter your gross monthly or yearly income, select your marital status, and mention any dependents. Our 2026 engine will automatically apply the relevant tax brackets and social security deductions specific to Lithuania.
Rates, brackets and contribution thresholds for Lithuania are taken from Valstybinė mokesčių inspekcija (State Tax Inspectorate), last verified on 14 October 2026. How we source and check every country.
If you are considering a move or comparing job offers across Europe, our tool allows you to quickly switch between countries like Germany, Spain, Poland, and the Baltic states. Each country has a unique tax system:
Lithuania — part of the 2027 tax package is already law and applied here. The rest still uses 2026 figures.
The bands apply to annual GPM taxable income — gross pay less the NPD — not to gross. VSD and PSD (19.5% combined) are deducted separately and are not reduced by the NPD.
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €83,237 | 20% |
| €83,237 – €138,729 | 25% |
| €138,729 and above | 32% |
This is the maximum. The NPD is €747/month only at or below the €1,153/month MMA; above that it falls by €0.49 for every extra €1 of gross and reaches zero at €2,677.49/month. At €2,000/month the allowance is €331.97/month (€3,983.64/year) and at €2,500/month it is €86.97/month (€1,043.64/year), so most full-time employees receive far less than €8,964.
Monthly gross pay and what is left of it after tax and social contributions.
| Gross / month | Net / month |
|---|---|
| €1,500 | €1,023 |
| €2,500 | €1,530 |
| €4,000 | €2,420 |
| €6,000 | €3,630 |
| €9,000 | €5,342 |