{"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

    <\/p>\n","protected":false},"featured_media":111191,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112543","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"\nCivil service contract - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Civil service contract - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Important changes for MB members from 2026 So far, it has been beneficial for MB members to conclude civil service contracts because: From 2026, the income of an MB member from civil contracts will be taxed at progressive rates: Annual income (GNI) Tariff Up to 12 GNI 15% 12-36 VDU 20% 36-60 VDU 25% *Maximum…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\" \/>\n<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/elvprojektai.lt\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-15T19:22:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T19:22:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Contract-terms.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ELVprojektai.lt\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ELVprojektai.lt\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\"},\"author\":{\"name\":\"ELVprojektai.lt\",\"@id\":\"https:\/\/elvprojektai.lt\/#\/schema\/person\/24545c67e6e6acf20926b13a1282b725\"},\"headline\":\"Civil service contract\",\"datePublished\":\"2026-04-15T19:22:19+00:00\",\"dateModified\":\"2026-04-15T19:22:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\"},\"wordCount\":176,\"publisher\":{\"@id\":\"https:\/\/elvprojektai.lt\/#organization\"},\"image\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Contract-terms.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\",\"url\":\"https:\/\/elvprojektai.lt\/en\/news\/civil-service-contract\/\",\"name\":\"Civil service contract - 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