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Lithuania salary calculator 2026

Free Lithuania salary calculator 2026: net take-home pay for employment (darbo sutartis), individuali veikla and verslo liudijimas. Progressive GPM, NPD taper, Sodra VSD and PSD. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Lithuania (2026)

Educational monthly model for tax year 2026 (annual = month x 12) - not a payroll system, not a tax return, not tax advice. Some 2026 figures are provisional: the average wage VDU (2,312.15 EUR/month, drives the 36/60 VDU thresholds and the VSD cap), the MMA (1,153 EUR) and the NPD parameters (max 747, slope 0.49).

Employment (darbo sutartis)

  • Progressive GPM income tax: 20% up to 36 VDU/year, 25% from 36 to 60 VDU, 32% above (GPMI art. 6, 2026 reform).
  • NPD (tax-free amount): 2026 single taper NPD = 747 - 0.49 x (gross - MMA), clamped to [0, 747]; reaches 0 at gross of about 2,677 EUR/month (GPMI art. 20).
  • Employee Sodra: VSD pension/social 12.52% (base capped at 60 VDU/year) plus PSD health 6.98% (no cap); base employee total 19.5%. Optional 3% II-pillar accumulation is off by default.
  • Employer Sodra (open-ended contract): ~1.77% social insurance plus 0.16% guarantee fund plus 0.16% long-term employment fund (~2.09%).

Sources: VMI - gyventoju pajamu mokescio tarifai (GPM 20/25/32, VDU 2026, thresholds), VMI - GPM apmokestinimo pokyciai nuo 2026, Sodra (VSDFV) - employee VSD 12.52% + PSD 6.98%, employer rates, Socialines apsaugos ir darbo ministerija - MMA 1,153 EUR from 2026.

Individuali veikla (individual activity)

  • Taxable profit = revenue minus expenses, where expenses are either the 30% lump-sum allowance or real (actual) costs. GPM with a sliding tax credit gives an effective rate between 5% and 15% (GPMI art. 18, 18-2).
  • Sodra VSD 12.52% plus PSD 6.98% on 90% of taxable profit; PSD is skipped when the person is also an employee (already insured).

Sources: VMI - individualios veiklos apmokestinimas / GPM kreditas, Sodra (VSDFV) - VSD + PSD on 90% of taxable profit.

Verslo liudijimas (business certificate)

  • A fixed annual municipal licence fee replaces the income tax on the activity. Net = revenue minus the licence fee minus the fixed minimum Sodra (VSD + PSD).
  • The fixed minimum Sodra is reduced when the person is also an employee already paying PSD.

Sources: VMI - verslo liudijimai (fixed income tax), Sodra (VSDFV) - fixed minimum VSD + PSD for certificate holders.