Lithuania public holidays 2026, VAT rate and tax data
Lithuania: VAT rate 21% since 1 Jan 2026; 16 public holidays in 2026 (next: Visu sventuju diena (All Saints' Day), 1 Nov 2026); corporate tax rate 17%; minimum wage 1153 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 6.1%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "LT", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2026-01-01", "last_confirmed": "2026-10-28", "source": { "name": "Valstybinė mokesčių inspekcija (VMI), „Standartinis 21 proc. PVM tari…", "url": "https://www.vmi.lt/evmi/standartinis-21-proc.-pvm-tarifas-19-str.-" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"lt","amount":1000}.
Lithuania public holidays 2026
16 days in 2026; next: Visu sventuju diena (All Saints' Day) on 1 Nov 2026. Official source: Lietuvos Respublikos darbo kodeksas (Labour Code, Law No. XII-2603), Art. 123 'Svenciu… · last verified 5 Aug 2026
Fixed by law 14 Confirmed 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Naujuju metu diena (New Year's Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 16 Feb 2026 Mon | Lietuvos valstybes atkurimo diena (Day of Restoration of the State of Lithuania) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 11 Mar 2026 Wed | Lietuvos nepriklausomybes atkurimo diena (Day of Restoration of Independence) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 5 Apr 2026 Sun | Velyku sekmadienis (Easter Sunday) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 6 Apr 2026 Mon | Velyku pirmadienis (Easter Monday) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 1 May 2026 Fri | Tarptautine darbo diena (International Labour Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 3 May 2026 Sun | Motinos diena (Mother's Day — first Sunday of May) | Confirmed | Lietuvos Respublikos darbo kodeksas… |
| 7 Jun 2026 Sun | Tevo diena (Father's Day — first Sunday of June) | Confirmed | Lietuvos Respublikos darbo kodeksas… |
| 24 Jun 2026 Wed | Rasos ir Joniniu diena (St John's Day / Midsummer) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 6 Jul 2026 Mon | Valstybes (Karaliaus Mindaugo karunavimo) ir Tautiskos giesmes diena (Statehood Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 15 Aug 2026 Sat | Zoline (Assumption Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 1 Nov 2026 Sun | Visu sventuju diena (All Saints' Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 2 Nov 2026 Mon | Mirusiuju atminimo (Veliniu) diena (All Souls' Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 24 Dec 2026 Thu | Kuciu diena (Christmas Eve) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 25 Dec 2026 Fri | Sv. Kaledu pirma diena (Christmas Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 26 Dec 2026 Sat | Sv. Kaledu antra diena (Second Day of Christmas) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
2027 dates already held (16)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Naujuju metu diena (New Year's Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 16 Feb 2027 Tue | Lietuvos valstybes atkurimo diena (Day of Restoration of the State of Lithuania) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 11 Mar 2027 Thu | Lietuvos nepriklausomybes atkurimo diena (Day of Restoration of Independence) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 28 Mar 2027 Sun | Velyku sekmadienis (Easter Sunday) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 29 Mar 2027 Mon | Velyku pirmadienis (Easter Monday) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 1 May 2027 Sat | Tarptautine darbo diena (International Labour Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 2 May 2027 Sun | Motinos diena (Mother's Day — first Sunday of May) | Confirmed | Lietuvos Respublikos darbo kodeksas… |
| 6 Jun 2027 Sun | Tevo diena (Father's Day — first Sunday of June) | Confirmed | Lietuvos Respublikos darbo kodeksas… |
| 24 Jun 2027 Thu | Rasos ir Joniniu diena (St John's Day / Midsummer) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 6 Jul 2027 Tue | Valstybes (Karaliaus Mindaugo karunavimo) ir Tautiskos giesmes diena (Statehood Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 15 Aug 2027 Sun | Zoline (Assumption Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 1 Nov 2027 Mon | Visu sventuju diena (All Saints' Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 2 Nov 2027 Tue | Mirusiuju atminimo (Veliniu) diena (All Souls' Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 24 Dec 2027 Fri | Kuciu diena (Christmas Eve) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 25 Dec 2027 Sat | Sv. Kaledu pirma diena (Christmas Day) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
| 26 Dec 2027 Sun | Sv. Kaledu antra diena (Second Day of Christmas) | Fixed by law | Lietuvos Respublikos darbo kodeksas… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Lithuania value
Rate schedules and breakdowns
Withholding tax rates
10–17% across 3 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Lietuvos Respublikos pelno mokesčio įstatymas Nr. IX-675, current consolidated… · last verified 14 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Withholding on dividends (income from distributed profits) | 17 | dividends and other distributed profits paid by Lithuanian entities to non-resident entities | 2026-01-01 | Lietuvos Respublikos pelno mokesčio… |
| The rate equals the standard corporate income tax rate and moved with it: 15% to 16% on 1 January 2025, 16% to 17% on 1 January 2026. Exempt under the domestic participation exemption / EU Parent-Subsidiary Directive where the recipient holds at least 10% of the shares for an… | |||||
| interest | Withholding on interest | 10 | interest on any type of debt obligations, including securities, paid to non-resident entities NOT established in an EEA state or a country with which Lithuania has a double-tax treaty | — | Lietuvos Respublikos pelno mokesčio… |
| DOMESTIC LAW ITSELF ZERO-RATES most cross-border interest: 0% applies to interest paid to entities established anywhere in the EEA or in any treaty-partner country, so the 10% bites mainly on payments to non-treaty, non-EEA jurisdictions. Interest to qualifying associated EU… | |||||
| royalties | Withholding on royalties | 10 | royalties from Lithuanian sources paid to non-resident entities | — | Lietuvos Respublikos pelno mokesčio… |
| Royalties paid to qualifying associated companies of EU member states are exempt at source under the EU Interest and Royalties Directive; treaties commonly reduce the 10% for other recipients. | |||||
Personal income tax (GPM)
20–32% across 3 bands · in force from 2026-01-01 · Official source: VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01' (updated… · last verified 30 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 83237.4 | 20 |
| 83237.4 | 138729 | 25 |
| 138729 | — | 32 |
Statutory social-insurance contributions
0–8.72% across 9 contribution branches · in force from 2026-01-01 · Official source: Valstybinio socialinio draudimo fondo valdyba prie Socialinės apsaugos ir darbo… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| pensiju_socialinis_draudimas | Pensijų socialinis draudimas — state pension social insurance, employee-borne | 8.72 | 8.72 | 0 | percent | The employee's gross employment income (darbo užmokestis) as computed for state social insurance, subject to the annual 'Sodros lubos' of 60 times the average national wage — 138 729,00 euro for 2026 (60 × 2 312,15 euro). Where an employee works the full working-time norm, contributions must be calculated on not less than the minimum monthly wage (MMA), 1 153,00 euro for 2026. | EUR |
| LITHUANIA MOVED THE ENTIRE PENSION CONTRIBUTION ONTO THE EMPLOYEE IN 2019, AND SAYING SO IS THE POINT. Before 1 January 2019 the Lithuanian employer paid roughly 31 per cent of gross in social insurance and the employee about 9 per cent. The 2019 reform abolished almost all of… | |||||||
| ligos_socialinis_draudimas | Ligos socialinis draudimas — sickness social insurance, employee-borne | 1.99 | 1.99 | 0 | percent | The same gross employment income base as pension insurance, subject to the same 138 729,00 euro annual ceiling and the same MMA floor for full-time work. | EUR |
| Employee-borne with no employer counterpart. Note the separate employer liability that no percentage captures: under the Labour Code the employer pays sickness benefit for the first two calendar days of incapacity out of its own funds, and only from the third day does Sodra pay… | |||||||
| motinystes_socialinis_draudimas | Motinystės socialinis draudimas — maternity, paternity and childcare social insurance, employee-borne | 1.81 | 1.81 | 0 | percent | The same gross employment income base, subject to the same 138 729,00 euro annual ceiling and the same MMA floor for full-time work. | EUR |
| Employee-borne. 8,72 + 1,99 + 1,81 = 12,52 per cent, which is the employee's whole state social insurance (VSD) rate. Lithuania publishes the 12,52 per cent as a single figure on payslips and in Sodra's own summary tables; the three components are the statutory branches behind… | |||||||
| privalomasis_sveikatos_draudimas | Privalomasis sveikatos draudimas (PSD) — compulsory health insurance, employee-borne and uncapped | 6.98 | 6.98 | 0 | percent | The employee's gross employment income, with NO ceiling — Sodra states expressly that the 60 VDU limit does not apply to compulsory health insurance contributions. The MMA floor for full-time work applies. | EUR |
| UNCAPPED, AND THAT IS THE POINT. The 138 729,00 euro annual 'Sodros lubos' stops the 12,52 per cent VSD but NOT the 6,98 per cent PSD, which continues on every euro for the rest of the year. A Lithuanian employee earning well above the cap therefore has a marginal social burden… | |||||||
| pensiju_kaupimas_ii_pakopa | Pensijų kaupimas — second-pillar funded pension accumulation, employee-borne on top of the 19,5 per cent | 3 | 3 | 0 | percent | The employee's gross employment income, on the same footing as the state social insurance contributions. The state adds a separate incentive of 1,5 per cent of the average national wage per month, which is not a payroll deduction and does not come out of the employee's pay. | EUR |
| A GENUINE ADDITIONAL 3 PER CENT ON TOP OF THE 19,5 PER CENT, NOT A CARVE-OUT — this is the opposite of Romania and Poland, where the funded pillar is financed out of the state contribution. A Lithuanian participant's total employee deduction is 22,5 per cent (12,52 VSD + 6,98… | |||||||
| nedarbo_socialinis_draudimas | Nedarbo socialinis draudimas — unemployment social insurance, employer-only | 1.31 | 0 | 1.31 | percent | The employee's gross employment income, subject to the same 138 729,00 euro annual ceiling and the MMA floor for full-time work. Rate stated is for an open-ended (neterminuota) employment contract; a fixed-term (terminuota) contract carries 2,03 per cent. | EUR |
| THE LARGEST COMPONENT OF LITHUANIA'S 1,77 PER CENT EMPLOYER COST, AND IT DEPENDS ON THE CONTRACT TYPE. A fixed-term contract costs the employer 0,72 percentage points more — 2,03 instead of 1,31 — which raises the employer total from 1,77 per cent to 2,49 per cent for an… | |||||||
| nelaimingu_atsitikimu_darbe_draudimas | Nelaimingų atsitikimų darbe ir profesinių ligų socialinis draudimas — work accident and occupational disease insurance, employer-only, rated by tariff group | — | 0 | — | percent | The employee's gross employment income, subject to the same 138 729,00 euro annual ceiling and the MMA floor for full-time work. | EUR |
| EMPLOYER-ONLY AND RISK-RATED — rate_employer is deliberately null because there is no single national rate. Four groups only: 0,14 / 0,49 / 0,70 / 1,40 per cent. Group I at 0,14 per cent is the default for an employer with a clean record and is what makes up the familiar 1,77… | |||||||
| garantinis_fondas | Įmokos Garantiniam fondui — Guarantee Fund (protection of wage claims on employer insolvency), employer-only | 0.16 | 0 | 0.16 | percent | The employee's gross employment income, computed on the same footing as the state social insurance contributions. | EUR |
| EMPLOYER-ONLY. Funds unpaid wage claims where the employer becomes insolvent. Small but it is one of the four components of the 1,77 per cent and dropping it understates employer cost by nearly a tenth of the total. Not payable by employers that cannot become insolvent within… | |||||||
| ilgalaikio_darbo_ismoku_fondas | Įmokos Ilgalaikio darbo išmokų fondui — Long-Term Employment Benefits Fund, employer-only | 0.16 | 0 | 0.16 | percent | The employee's gross employment income, computed on the same footing as the state social insurance contributions. | EUR |
| EMPLOYER-ONLY AND DISTINCTIVELY LITHUANIAN. It funds a statutory long-service payment made to an employee dismissed after long service with the same employer, which in most other systems would be a direct severance liability of the employer rather than an insured benefit. It has… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.