Tax in Lithuania: VAT, company tax, capital gains
21%
Lithuania charges 21% PVM on most goods and services. The rate is verified against Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB on 19 August 2026; the headline company tax rate is 17% (OECD Corporate Tax Statistics).
PVM in Lithuania
Value-added: PVM is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 21%
- Local name
- PVM — Value Added Tax
- Type
- VAT
- Reduced rates
- 9%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB
- Current rate since
- 1 January 2000
Company tax in Lithuania
The headline corporate income tax rate is 17%. In effect since 1 January 2026.
Indicative only: confirm with Lithuania's national tax authority. OECD-only: 17% for 2026 (16% in 2025; increase from 2026-01-01 per OECD series). National sources (vmi.lt, finmin.lrv.lt) were blocked by a Cloudflare challenge; e-seimas consolidated law not located. | Cross-check: OECD 2026: central statutory CIT 17%, combined (central+sub-central) 17%; small-business combined 7% Reduced rate 7%, not modelled as a small-company rate: OECD 'targeted at small business' rate; Lithuanian small-entity conditions (employee and revenue thresholds, 0% in first period) not read on an official source.
Capital gains tax in Lithuania
- Shares
- Shares (not via an investment account) held more than 5 years: flat 15%, not aggregated with other income. Shares held 5 years or less: gain is aggregated with other annual taxable income; non-employment income up to 12 VDU per year (2026: approx. EUR 27,654) taxed at 15%, the rest at the progressive main rates 20% (to 36 VDU), 25% (36-60 VDU), 32% (above 60 VDU). Optional investment account regime (from 2025): withdrawals exceeding contributions taxed at flat 15%.
- Property
- Taxed as ordinary income: gain aggregated with other annual income; non-employment income up to 12 VDU (approx. EUR 27,654 in 2026) at 15%, then progressive 20% / 25% / 32% by total annual income (36 and 60 VDU thresholds).
- Holding period
- More than 5 years held before sale => flat 15% instead of progressive aggregation (from 1 Jan 2026).
Ask your AI assistant about tax in Lithuania
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the PVM rate in Lithuania, and what is the source?”
- “Add 21% PVM to a net amount of EUR 1,000.”
- “What is the company tax rate in Lithuania and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Lithuania, answered
Questions about tax in Lithuania
- What is the PVM rate in Lithuania?
- The standard PVM (Value Added Tax) rate in Lithuania is 21%, verified against Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB on 19 August 2026. A reduced rate of 9% applies to some categories. Value-added: PVM is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Lithuania?
- The headline corporate income tax rate in Lithuania is 17%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Lithuania's national tax authority. OECD-only: 17% for 2026 (16% in 2025; increase from 2026-01-01 per OECD series). National sources (vmi.lt, finmin.lrv.lt) were blocked by a Cloudflare challenge; e-seimas consolidated law not located. | Cross-check: OECD 2026: central statutory CIT 17%, combined (central+sub-central) 17%; small-business combined 7% Reduced rate 7%, not modelled as a small-company rate: OECD 'targeted at small business' rate; Lithuanian small-entity conditions (employee and revenue thresholds, 0% in first period) not read on an official source.
- How is capital gains tax charged in Lithuania?
- In Lithuania, the regime is mixed, as published by VMI (State Tax Inspectorate) - 'Mokesciu istatymu pakeitimai nuo 2026-01-01' presentation (VMI-authored PDF, fetched from a third-party re-host because vmi.lt returns 403 to automated fetches) (checked 6 October 2026, verification pending). On shares: Shares (not via an investment account) held more than 5 years: flat 15%, not aggregated with other income. Shares held 5 years or less: gain is aggregated with other annual taxable income; non-employment income up to 12 VDU per year (2026: approx. EUR 27,654) taxed at 15%, the rest at the progressive main rates 20% (to 36 VDU), 25% (36-60 VDU), 32% (above 60 VDU). Optional investment account regime (from 2025): withdrawals exceeding contributions taxed at flat 15%. Holding period: More than 5 years held before sale => flat 15% instead of progressive aggregation (from 1 Jan 2026).
- Can an AI assistant look up tax rates for Lithuania?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the PVM rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Lithuania tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB, and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Valstybine mokesciu inspekcija (VMI / State Tax Inspectorate) / EU TEDB
- OECD Corporate Tax Statistics
- VMI (State Tax Inspectorate) - 'Mokesciu istatymu pakeitimai nuo 2026-01-01' presentation (VMI-authored PDF, fetched from a third-party re-host because vmi.lt returns 403 to automated fetches)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Lithuania next to another country in the comparison tool, or read the tax facts.
Explore the tax tools
All tools →Compare tax by country
Put countries side by side — rates, local names, structure and filing.
GST Calculator
Add or remove GST/VAT on any amount, with the formula shown every time.
Tax facts
The weird, wonderful and true history of GST and VAT — every fact sourced.
BAS Calculator (AU)
Your quarterly GST position — 1A, 1B and the net amount payable, worked out for you.
Income Tax & Take-Home
Your income tax, Medicare levy and take-home pay on any salary.
UK Income Tax & Take-Home
Your UK income tax, National Insurance and take-home pay — England, Wales & NI rates.
India Income Tax & Take-Home
Your India income tax on the new regime — the ₹75k standard deduction, the ₹12L rebate and 4% cess, with take-home.
US Income Tax & Take-Home
Your US federal income tax, Social Security and Medicare — single filer, with take-home pay.
Finland Income Tax & Tax Card
Your Finnish take-home pay and tax-card percentage (veroprosentti) — any municipality, church tax, YLE tax and contributions.
HECS/HELP Repayment
Your compulsory study-loan repayment on the marginal system, and what a pay rise really adds.
Superannuation (AU)
Your Super Guarantee, how much concessional cap is left, and whether Division 293 catches you.
Capital Gains Tax
Sold an asset? Fin covers CGT in 71 countries — a figure where the rules are verified, the rule itself otherwise.
Crypto Tax (AU)
Sold or swapped crypto? Fin works out the CGT — same 50% discount, at your marginal rate.
Business Space at Home (AU)
A desk or a place of business? The deductions each year against the CGT on that share when you sell.
Tax Deduction Finder (AU)
Pick your work and how you earn, and get a checklist of what to claim and where each claim goes.
Company Tax Calculator
See the tax on your company’s profit in 139 countries — every rate sourced.
Tax MCP for agents
Connect Claude, ChatGPT or your own agent to live tax rates.
