Lithuania tax rates in 2026
Employment income is subject to annual PIT bands and employee contributions.
| Tax / contribution | Rate / threshold |
|---|---|
| PIT up to 36 AW | 20% — €83,237.40 |
| PIT from 36 to 60 AW | 25% — €138,729.00 |
| PIT above 60 AW | 32% |
| Employee social insurance | 12.52% |
| Health insurance | 6.98% |
| Maximum annual NPD | €8,964.00 |
| Annual social-insurance cap | €138,729.00 |