{"id":112667,"date":"2026-04-15T19:26:18","date_gmt":"2026-04-15T19:26:18","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/what-tax-changes-will-take-effect-from-2026\/"},"modified":"2026-04-17T19:00:33","modified_gmt":"2026-04-17T19:00:33","slug":"what-tax-changes-will-take-effect-from-2026","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/what-tax-changes-will-take-effect-from-2026\/","title":{"rendered":"What tax changes will take effect from 2026?"},"content":{"rendered":"\n

Minimum wage increases<\/strong><\/p>\n\n

Indicator<\/td>2025 m.<\/td>2026 m.<\/td><\/tr>
Minimum monthly wage (MMA)<\/td>1 038 \u20ac<\/td>1 153 \u20ac<\/td><\/tr>
Hourly minimum wage<\/td>6,35 \u20ac<\/td>7,05 \u20ac<\/td><\/tr>
Compulsory monthly PSD contribution<\/td>72,41 \u20ac<\/td>80,48 \u20ac<\/td><\/tr>
Minimum remuneration for seconded staff* (per month)<\/td>1 713,00 \u20ac<\/td>1 902,45 \u20ac<\/td><\/tr>
Minimum hourly remuneration for posted staff<\/td>10,48 \u20ac<\/td>11,63 \u20ac<\/td><\/tr>
“Sodros flooring<\/td>1 038 \u20ac<\/td>1 153 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Changes in corporation tax<\/strong><\/p>\n\n

Scope<\/td>From 2026.<\/td><\/tr>
Standard PM rate<\/td>17%<\/td><\/tr>
Preferential VAT rate<\/td>7%<\/td><\/tr>
0% rate for new businesses<\/td>2 tax periods<\/td><\/tr>
For whom the 0% rate applies<\/td>Also for those established in 2025, if 2026 revenue \u2264 \u20ac300 000 <\/td><\/tr>
Criteria for a small enterprise<\/td>Income \u2264 \u20ac300 000 only<\/td><\/tr>
A 7% rate applies<\/td>Small enterprises, cooperatives, R&D income<\/td><\/tr>
Estimating the number of staff<\/td>Not applicable<\/td><\/tr>
Income of related companies<\/td>May be aggregated<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Property tax<\/strong><\/p>\n\n

Indicator<\/td>Meaning<\/td><\/tr>
Exempt value<\/td>450 000 \u20ac (for the first dwelling)<\/td><\/tr>
Exceeding part<\/td>0,1-1 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

If the property does not exceed this threshold, there will be no tax.<\/p>\n\n

Value of assets<\/td>Fee<\/td><\/tr>
Up to 50 000 \u20ac<\/td>0<\/td><\/tr>
50-200 thousand \u20ac<\/td>0.20%<\/td><\/tr>
200-400 thousand \u20ac<\/td>0.40%<\/td><\/tr>
400-600 thousand \u20ac<\/td>0.60%<\/td><\/tr>
\u20ac600k-1 million<\/td>0.80%<\/td><\/tr>
Over \u20ac1 million<\/td>1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

NPD<\/strong><\/p>\n\n

Scope<\/td>From 2026.<\/td>What it means<\/td><\/tr>
NPD formulas<\/td>1 variable formula<\/td>Simpler calculation<\/td><\/tr>
Income threshold when NPD no longer applies<\/td>Reduced<\/td>Higher income earners will lose their NDA sooner<\/td><\/tr>
Principle of applying the NDA<\/td>One size fits all<\/td>Fewer calculation errors<\/td><\/tr>
Individual NIC (for disabled persons, etc.)<\/td>No change<\/td>The current arrangements remain in place<\/td><\/tr>
Employer’s NIC<\/td>No change<\/td>No additional burden on employers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

From 2026, the NPD system becomes simpler, but more focused on lower incomes. <\/p>\n\n

Taxation of insurance premiums<\/strong><\/p>\n\n

10% security contribution for certain non-life insurance contracts where the insured risk is in Lithuania.<\/p>\n\n

Type of insurance<\/td>Is there a 10% security contribution?<\/td><\/tr>
Property insurance<\/td>Applicable<\/td><\/tr>
Accident insurance<\/td>Applicable<\/td><\/tr>
Civil liability insurance<\/td>Applicable<\/td><\/tr>
Civil liability for vehicles<\/td>Applicable if the contributions are paid by a legal person<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

PROGRESSIVE GDP FOR ALL INCOMES<\/strong><\/p>\n\n

The progressive GPT applies to annual income, 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

Progressive rate<\/td><\/tr>
Up to 36 GNI (EUR 82 962 per year)<\/td>5\/15\/20 %<\/td><\/tr>
36-60 GNI (between \u20ac82,963 and \u20ac138,270 per year)<\/td>25%<\/td><\/tr>
Over 60 GVA (from \u20ac138 271 per year)<\/td>32%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
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