Skatter Litauen

Taxes in Lithuania

Corporate income tax

Corporate tax15%
Microcompany (<10 employees and <300,000 EUR)5%

The general corporation tax is 15%. Micro companies (companies with up to 10 employees and annual sales of up to 300,000 EUR) may be eligible for a 5% corporate tax.

VAT

The general VAT in Lithuania21%

There is also reduced VAT at 0%, 5% and 9%.

Payroll Taxes

Social fees30,98-32,6%
Payroll tax15%

Salaries and social security contributions apply to those employed in the Lithuanian company. The employer will also pay 9% of gross salary, which is the employee’s social security contributions. However, this is no cost to the company.

Dividend Tax

Dividend Tax15%

The share dividend tax applies to the shareholders. If the shareholders is from other country than Lithuania, it is their homeland taxes which regulate the tax. The dividend tax is 0% if another EU company is a shareholder.