Paying Taxes in Lithuania

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Lithuania, as well as measures of administrative burden in paying taxes.

Export to Excel | Local partners | Methodology

   View all indicator data and topic details for this economy.

Change Selection

Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Value added tax (VAT)1online filing5818.0%value added53not included
Social security contributions1online filing7631.0%gross salaries35 
Corporate income tax1online filing3215.0%taxable profits4.1 
Fuel tax1online filing-LTL 1002 for one ton of diesel fuel 1.1 
Real estate tax1online filing-1.0%assessed property value1.1 
Land tax1online filing-1.5%assessed land value0.8 
Environmental tax1online filing-LTL 184 per month 0.4 
Contributions to guarantee fund1online filing-0.2%gross salaries0.2 
Vehicle tax1online filing-fixed fee ( LTL 300 to LTL 6690) 0.1 
Tax on pollution from mobile sources1online filing-various ratesfuel consumption0.1 
Tax on pollution from packaging1online filing-various ratespackaging use small amount
Social tax1online filing-3.0%taxable profits included in other taxes
Totals:12 166  42.7 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.