Lithuania corporate tax rate
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).
| 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).
Get it programmatically
curl https://euroref.dev/v1/lt/corporate-tax
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate