Lithuania Income Tax (GPM) 2027 Calculator

Lithuania PIT (Gyventojų Pajamų Mokestis) 2027: 20% standard on most income, 32% on income above 60 average wages annually. Source: vmi.lt.

Tax-free amount up to EUR 747/month for low earners, decreasing with income. Tier-S country with EU benefits and flat-rate self-employed regime available.
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Lithuania Income Tax Brackets 2027

Lithuania applies progressive income tax. Brackets: € 0+ at 20%, € 126,532+ at 32%. Tax is computed on each tranche progressively, not flat on the whole income. Source: State Tax Inspectorate (vmi.lt).

How Progressive Tax Works

A € 100,000 income in a lithuania 2-tier (10%/30% at 50,000) system pays 10% on the first € 50,000 = € 5,000, plus 30% on the next € 50,000 = € 15,000, total € 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Lithuania

Tax-free amount up to EUR 747/month for low earners, decreasing with income. Tier-S country with EU benefits and flat-rate self-employed regime available. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Lithuania are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult State Tax Inspectorate for the current year's exact deadline and methods.