{"id":112543,"date":"2026-04-15T19:22:19","date_gmt":"2026-04-15T19:22:19","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/civil-service-contract\/"},"modified":"2026-04-15T19:22:23","modified_gmt":"2026-04-15T19:22:23","slug":"civil-service-contract","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/","title":{"rendered":"Civil service contract"},"content":{"rendered":"\n

Important changes for MB members from 2026<\/strong><\/p>\n\n

So far, it has been beneficial for MB members to conclude civil service contracts<\/strong> because:<\/p>\n\n

    \n
  1. Income up to \u20ac45,000 per year was taxed more favourably than dividends;<\/li>\n\n\n\n
  2. This has allowed more flexibility in withdrawing funds from the company.<\/li>\n<\/ol>\n\n

    From 2026, the income of an MB member<\/strong> from civil contracts will be taxed at progressive rates:<\/p>\n\n

    Annual income (GNI)<\/td>Tariff<\/td><\/tr>
    Up to 12 GNI<\/td>15%<\/td><\/tr>
    12-36 VDU<\/td>20%<\/td><\/tr>
    36-60 VDU<\/td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

    *Maximum drawdown of up to 100 000<\/strong><\/p>\n\n

    The 2026 GNI has not yet been formally set. The Bank of Lithuania’s forecast suggests that it could reach around \u20ac2 246 gross. <\/p>\n\n

    This would mean that:<\/p>\n\n

    Revenue from civil contracts<\/td>Limit \u20ac (gross, based on projected GNI)<\/td><\/tr>
    Up to 12 VDUs (15% of GPM)<\/td>~26 952 \u20ac<\/td><\/tr>
    12-36 VDC (20% GPM)<\/td>~26 952 \u20ac – 80 856 \u20ac<\/td><\/tr>
    36-60 VDU (25 % GPM)<\/td>~80 856 \u20ac – 134 760 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

    If the annual income from civil contracts exceeds \u20ac45,000, the MB member will have to register for VAT<\/strong>.<\/p>\n\n

    Dividends will only be subject to 15% VAT<\/strong> from 2026-01-01.<\/p>\n\n

    This rate will remain unchanged, regardless of the amount.<\/p>\n\n

    * Dividends are not included in gross income subject to progressive rates of income tax.<\/p>\n

    \n
    \"\"<\/figure>\n<\/div>\n

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