Lithuania tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Lithuania tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 2 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Lithuania | 38.98% | 32%* | 15%† | 32%* | 32%* | 32%* |
* Provisional — not yet verified by the Sovereign engine. capital gains, rent: from PwC, read 10 November 2026. interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Lithuania profile carries an accepted source for it.
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Lithuania?
The top rate on a salary is 38.98%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 32% above EUR 138,729.
How are capital gains taxed in Lithuania?
Provisionally 32%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Shares held under 5 years join the progressive 20/25/32% base; 15% only after 5 years. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Lithuania?
The top rate is 15% on dividends and 32% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Lithuania?
Lithuania taxes a gain on crypto assets as a capital gain. Provisionally 32%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule in the summary; general capital-gains treatment, progressive 20/25/32%.
Does Lithuania tax foreign income?
Yes. Lithuania taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Lithuania have a wealth tax?
Yes: Immovable property tax, taxed above EUR 50,000, top rate 1%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Lithuania have an exit tax for individuals?
No. In our model Lithuania does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Lithuania have?
Our profiles list 3 regimes: Individuali veikla (Individual Activity) - self-employed schedule; Verslo liudijimas (Business Certificate) - fixed-fee licence (up to 1 years); III pillar pension (papildomo savanoriskas pensijos kaupimas, supplementary). Each has its own conditions.
When do you become tax resident in Lithuania?
The Lithuania day test (183-day and 280/90-day tests): 183 days in a calendar year, or 280 over two years with 90 in one. After three successive resident years, a person who leaves permanently may remain resident until the departure date in the next year.
Residence decides whether Lithuania taxes you on these rates. See the Lithuania day-count test and count your own days.
Sources
The Lithuania profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- 2026 combined ordinary income rate thresholds · official, retrieved 2026-11-03
- GPMI - 20 straipsnis (Neapmokestinamasis pajamu dydis - NPD) · official, retrieved 2026-05-02
- Valstybine mokesciu inspekcija (VMI) - Gyventoju pajamu mokestis 2025 · official, retrieved 2026-05-02
- Employee rates, annual VSD ceilings and uncapped PSD · official, retrieved 2026-11-03
- Gyventoju pajamu mokescio istatymas (GPMI) - 17 straipsnis (Neapmokestinamosios pajamos) · official, retrieved 2026-05-02
- VMI - Kapitalo prieaugio mokestis (Capital Gains Tax) · official, retrieved 2026-05-02
- Law X-233 on Immovable Property Tax - consolidated version in force 2022-07-01 to 2025-12-31, arts. 6(4)-(5), 7(1)(6)-(7) · official, retrieved 2026-09-30
- VMI - NTM rates for individuals' declaration KIT715 (2025 tax year) · official, retrieved 2026-09-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Lithuania with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Lithuania side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Latvia, Moldova, Montenegro, North Macedonia, Poland, Romania.