{"id":112554,"date":"2026-04-15T19:22:23","date_gmt":"2026-04-15T19:22:23","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/gpt-rates-from-2026-01-01\/"},"modified":"2026-04-15T19:22:24","modified_gmt":"2026-04-15T19:22:24","slug":"gpt-rates-from-2026-01-01","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/gpt-rates-from-2026-01-01\/","title":{"rendered":"GPT rates from 2026-01-01"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>From 1 January 2026, a new system of applying the VAT rates to individual activities, agriculture and other personal income will come into force.  <\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>INDIVIDUAL BUSINESS (without a business licence)<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">-General rate of 20% but a tax credit is applied to reduce the amount payable.<\/p>\n\n<p class=\"wp-block-paragraph\">-The real rate starts at 5% for low-income earners.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>PROGRESSIVE GDP FOR ALL INCOMES<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The progressive GPT applies to annual income, <strong>excluding<\/strong> 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.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>AGRICULTURAL ACTIVITIES<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">A clear distinction needs to be made between agricultural income and other income, such as the disposal of fixed assets.<\/p>\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-724x1024.png\" alt=\"\" class=\"wp-image-110239\" style=\"width:1304px;height:auto\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1-724x1024.png\" alt=\"\" class=\"wp-image-110242\" style=\"width:1275px;height:auto\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/GPM-1.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":110246,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112554","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"From 1 January 2026, a new system of applying the VAT rates to individual activities, agriculture and other personal income will come into force. 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PROGRESSIVE","twitter:image":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/07\/pexels-artempodrez-5716001-scaled.jpg","twitter:label1":"Est. reading time","twitter:data1":"1 minute"},"aioseo_meta_data":{"post_id":"112554","title":"","description":"","keywords":null,"keyphrases":null,"primary_term":{"category":281},"canonical_url":"","og_title":"","og_description":"","og_object_type":"default","og_image_type":"featured","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":"","og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":true,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":"","twitter_image_custom_fields":null,"twitter_title":"","twitter_description":"","schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"seo_analyzer_scan_date":"2026-04-27 16:35:35","breadcrumb_settings":null,"limit_modified_date":false,"reviewed_by":null,"open_ai":null,"ai":null,"created":"2026-04-27 16:35:35","updated":"2026-05-14 12:42:54"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/elvprojektai.lt\/en\/\" title=\"Home\">Home<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/elvprojektai.lt\/en\/news\/\" title=\"News\">News<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\tGPT rates from 2026-01-01\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/elvprojektai.lt\/en\/"},{"label":"News","link":"https:\/\/elvprojektai.lt\/en\/news\/"},{"label":"GPT rates from 2026-01-01","link":"https:\/\/elvprojektai.lt\/en\/news\/gpt-rates-from-2026-01-01\/"}],"_links":{"self":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/naujienos\/112554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/naujienos"}],"about":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/types\/naujienos"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/media\/110246"}],"wp:attachment":[{"href":"https:\/\/elvprojektai.lt\/en\/wp-json\/wp\/v2\/media?parent=112554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}