Lithuania Corporate income tax (pelno mokestis)
Lithuania Corporate income tax (pelno mokestis) is 17 percent, in force since 1 Jan 2026, cited to State Tax Inspectorate (VMI). It was 16 percent before that. Last checked against the official source on 30 Jul 2026.
Official source: State Tax Inspectorate (VMI) · Last checked 2026-07-30 · source fingerprint
Lithuania's corporate income tax under the Law on Corporate Income Tax (PMI), as amended by Law No. XV-285 (in force 2026-01-01).
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| Current value | 17 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | State Tax Inspectorate (VMI) — 'Apie pelno mokescio istatymo pakeitimus nuo 2026 m.' (Law No. XV-285 of 2025-06-17) |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard 17% from the 2026 tax period (2025 was 16% under the defence-funding package; 2024 and earlier 15% — date your sources carefully). Reduced 7% for small entities with income <= 300,000 EUR (aggregated with related entities; the former 10-employee cap is abolished) and for R&D-asset profits. 0% for the first TWO tax periods of newly registered small entities meeting the conditions (extended from one period).
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-01-01 | 16 | Valstybine mokesciu inspekcija (VMI) - the standard… |
Get it programmatically
curl https://euroref.dev/v1/lt/corporate-tax
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# History: curl https://euroref.dev/v1/lt/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lt/corporate-taxEmail me when this changes
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Other Lithuania series: Policy interest rate · Value added tax (PVM) · VAT registration threshold · National minimum wage (MMA) · Public holidays · Consumer price index (annual inflation) · Withholding tax rates · Personal income tax (GPM) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (palūkanos, CK 6.210)
The same figure elsewhere: Luxembourg · Malta · Netherlands · Norway · Poland · all 34