Data updated on January 2010.
Main taxations in Lithuania according to the law are listed below. The list doesn`t include all possible taxations.
| Taxable income of the company |
Payer - the company. Fiscal year revenue is less than 144,810.00 Euros. |
5%
|
| |
Payer - the company. Fiscal year revenue is equal or more than 144,810.00 Euros. |
15%
|
| Cover (public fund) |
Payer - the company. Taxable sum - the sallary of the employees. |
0.1%
|
| Social secury |
Payer - the company. Taxable sum - the sallary of the employees. |
30.98%
|
| |
Payer - the employees. Taxable sum - the sallary of the employees. |
9%
|
| The sallary of the employees |
Payer - the employees. Taxable sum - the sallary of the employees minus the non-taxable value (from 136 to 0 Euros). |
15%
|
Main parameters in Lithuania according to the law are listed below. The list doesn`t include all possible parameters.
| The sallary of the employees |
Minimal sallary of the employee per month (full-time work; 170 work hours on average per month). |
232 Euros
|
| |
Minimal sallary of the employee per hour (work by the hours). |
1.40 Euros
|
| |
Non-taxable value (is not applied for social security taxes); depends on salary size. |
from 136 to 0 Euros
|
| Value-added tax (VAT) |
General VAT. |
21%
|
| |
Reduced VAT for books (only for year 2010) |
9%
|
| |
VAT for insurance, universal postal, social, educational services (with exceptions). |
0%
|
| |
Export VAT. |
0%
|
| |
Import VAT. |
0 - 21%
|
|
