Lithuania Corporate income tax (pelno mokestis)
Lithuania Corporate income tax (pelno mokestis) is 17 percent, in force since 1 Jan 2026. It was 16 percent before that. Last checked against the official source on 30 Jul 2026.
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
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lt/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lt/corporate-taxOther 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