Lithuania Corporate Tax Calculator 2026 (17%)
Estimate corporate income tax in Lithuania on any profit: tax due, effective rate and profit after tax, with the 17% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Lithuania
Standard rate (17% from 2026): a flat 17% on taxable profit. Small entity: tax-period revenue up to EUR 300,000 (related entities combined); no employee limit from 2026: a flat 7% on taxable profit. Newly registered small entity, first two tax periods: revenue up to EUR 300,000, only individual shareholders, not suspended/sold for 3 periods: a flat 0% on taxable profit. Credit institutions: 17% + 5% on taxable profit above EUR 2 million: 17% on the first €2,000,000.00 and 22% above €2,000,000.00.
Tax period 2026 (usually the calendar year)
17% standard rate from 2026 (16% in 2025, 15% before)
Who qualifies for the lower rates
- Rate history: 15% up to 2024, 16% for 2025, 17% from 2026.
- Reduced small-entity rate: 5% before 2025, 6% for 2025, 7% from 2026; the 10-employee test was dropped from 2026.
- 0% for new entities extended from one to two tax periods from 2026; revenue and ownership conditions apply.
- Revenue of related entities is summed for the EUR 300,000 test.
Local taxes and minimum taxes
No local or municipal corporate income tax.
Pillar Two top-up for groups >= EUR 750m not modelled.
Filing and payment
Annual return by the 15th day of the 6th month after year end (15 June for calendar year); advance CIT declared by 15 March and 15 September
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Lithuania?
Standard rate (17% from 2026): a flat 17% on taxable profit. Small entity: tax-period revenue up to EUR 300,000 (related entities combined); no employee limit from 2026: a flat 7% on taxable profit. Newly registered small entity, first two tax periods: revenue up to EUR 300,000, only individual shareholders, not suspended/sold for 3 periods: a flat 0% on taxable profit. Credit institutions: 17% + 5% on taxable profit above EUR 2 million: 17% on the first €2,000,000.00 and 22% above €2,000,000.00.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €17,000.00 of tax, an effective rate of 17%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Rate history: 15% up to 2024, 16% for 2025, 17% from 2026. Reduced small-entity rate: 5% before 2025, 6% for 2025, 7% from 2026; the 10-employee test was dropped from 2026. 0% for new entities extended from one to two tax periods from 2026; revenue and ownership conditions apply. Revenue of related entities is summed for the EUR 300,000 test.
When is the corporate tax return due?
Annual return by the 15th day of the 6th month after year end (15 June for calendar year); advance CIT declared by 15 March and 15 September
Does the estimate include local taxes and minimum taxes?
No local or municipal corporate income tax. Pillar Two top-up for groups >= EUR 750m not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against State Tax Inspectorate (VMI) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Pelno mokestis - Tarifai (5 str.) — State Tax Inspectorate (VMI)
- Lithuania - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 10 March 2026) — PwC
- Lithuania - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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