Personal income tax principles
In 2026 the general personal income tax (PIT, Lithuanian GPM) rates apply progressively to the relevant categories of annual income:
| Annual income subject to the general scale | Rate |
|---|---|
| Up to EUR 83,237.40 (36 average wages) | 20% |
| Portion from EUR 83,237.40 to EUR 138,729 (60 average wages) | 25% |
| Portion above EUR 138,729 | 32% |
Income of a small-partnership member under civil contracts is subject to a separate 15% rule up to an aggregate threshold of 12 average wages (EUR 27,745.80) for the relevant non-employment income. The excess falls under the general progressive scale. The entire amount is counted when determining the general-scale thresholds. This is not a separate allowance for each contract.
Dividends are taxed at a flat 15%. [S3, S10]
Information prepared on 14 October 2026. General guidance, not individual tax advice. Verify eligibility and rates for each case.