Minimum wage increases
| Indicator | 2025 m. | 2026 m. |
| Minimum monthly wage (MMA) | 1 038 € | 1 153 € |
| Hourly minimum wage | 6,35 € | 7,05 € |
| Compulsory monthly PSD contribution | 72,41 € | 80,48 € |
| Minimum remuneration for seconded staff* (per month) | 1 713,00 € | 1 902,45 € |
| Minimum hourly remuneration for posted staff | 10,48 € | 11,63 € |
| “Sodros flooring | 1 038 € | 1 153 € |
Changes in corporation tax
| Scope | From 2026. |
| Standard PM rate | 17% |
| Preferential VAT rate | 7% |
| 0% rate for new businesses | 2 tax periods |
| For whom the 0% rate applies | Also for those established in 2025, if 2026 revenue ≤ €300 000 |
| Criteria for a small enterprise | Income ≤ €300 000 only |
| A 7% rate applies | Small enterprises, cooperatives, R&D income |
| Estimating the number of staff | Not applicable |
| Income of related companies | May be aggregated |
Property tax
| Indicator | Meaning |
| Exempt value | 450 000 € (for the first dwelling) |
| Exceeding part | 0,1-1 % |
If the property does not exceed this threshold, there will be no tax.
| Value of assets | Fee |
| Up to 50 000 € | 0 |
| 50-200 thousand € | 0.20% |
| 200-400 thousand € | 0.40% |
| 400-600 thousand € | 0.60% |
| €600k-1 million | 0.80% |
| Over €1 million | 1% |
NPD
| Scope | From 2026. | What it means |
| NPD formulas | 1 variable formula | Simpler calculation |
| Income threshold when NPD no longer applies | Reduced | Higher income earners will lose their NDA sooner |
| Principle of applying the NDA | One size fits all | Fewer calculation errors |
| Individual NIC (for disabled persons, etc.) | No change | The current arrangements remain in place |
| Employer’s NIC | No change | No additional burden on employers |
From 2026, the NPD system becomes simpler, but more focused on lower incomes.
Taxation of insurance premiums
10% security contribution for certain non-life insurance contracts where the insured risk is in Lithuania.
| Type of insurance | Is there a 10% security contribution? |
| Property insurance | Applicable |
| Accident insurance | Applicable |
| Civil liability insurance | Applicable |
| Civil liability for vehicles | Applicable if the contributions are paid by a legal person |
PROGRESSIVE GDP FOR ALL INCOMES
The progressive GPT applies to annual income, excluding dividends, gains on the disposal of shares, income from an investment account, insurance and pension benefits (up to the amount of contributions paid), sickness, maternity, paternity and parental benefits.
| Progressive rate | |
| Up to 36 GNI (EUR 82 962 per year) | 5/15/20 % |
| 36-60 GNI (between €82,963 and €138,270 per year) | 25% |
| Over 60 GVA (from €138 271 per year) | 32% |
