Page 37 - CEE Tax Guide 2025

calendar year in 2025. PIT at the rate of 20%
VAT options in Lithuania Applicable / limits
is applied to amounts that exceed this.
Distance selling EUR 10,000/year; the OSS
system is applicable. Income in general is recognized at the moment of its
actual receipt.
Call-off stock
VAT group registration No The gross salaries of employees are also subject
to social contributions at a rate of 19.5%, which
Cash accounting – yearly No, it is an optional regime for
amount in EUR (approx.) agricultural producers only. the employer is required to deduct. The employer
also has to pay 1.77% in social contributions on top
Import VAT deferment
of the employee’s gross salary. An additional 3%
Local reverse charge contribution may be paid by individuals who have
Option for taxation decided to accumulate an additional pension (the
employer is required to deduct this tax).
letting of real estate
Lithuania is subject to EU regulations laying down
supply of used real estate
social security principles for persons migrating
VAT registration Local taxable person – EUR between EU Member States.
threshold 45,000 /12 months; Foreign
taxable person – No.

Personal income tax /
Social security system

Employment-related income, board member fees,
royalties received from an employer, and income
under a civil agreement received by a manager
of a small partnership who is a member of the small
partnership are taxed at the rate of 20% in cases
where income does not exceed EUR 126,533 per
calendar year in 2025. PIT at a rate of 32% is applied
to excess amounts.
Income from profit distribution is taxable at a flat
PIT rate of 15%.
Other income (e.g. interest, royalties, capital gains,
rental income) is taxable at a PIT rate of 15% in case
such income does not exceed EUR 253,065.6 per

Wage related taxes in Lithuania Minimum wage Average wage in private sector

Exchange rate KGS/EUR 97 in EUR in EUR
1,038 2,336
Total wage cost 1,056 102,00% 2,377 102.00%
Social contribution tax 18 1.77% 41 1.77%
Gross salary 1,038 100.00% 2,336 100.00%
Personal income tax* 208 20.00% 467 20.00%
Employees’ social contributions 202 19.50% 456 19.50%

Net salary 628 61.00% 1,413 60.00%
* Non taxable allowance of EUR 747 (on minimum wage) and EUR 110.98 (on average wage).

Jūratė Zarankiené
Managing Partner
Phone: +370 658 10 343
E-mail: jurate.zarankiene@mazars.lt

Central and Eastern European tax guide 2025 Forvis Mazars 37