Guide collection
Corporate tax rates, VAT, Sodra, and dividend extraction rules
7 guides: every one cites its source and shows when it was last checked.
A practical orientation to Lithuanian income tax, the State Tax Inspectorate (VMI), and what newcomers need to know before or after their first job.
via State Tax Inspectorate of Lithuania (VMI)
Open guideHow residents file the annual income tax (GPM) declaration with VMI: who must file, the deadline, declaring worldwide income, claiming refunds and deductions, and the electronic system.
via State Tax Inspectorate (VMI)
Open guideA plain-English orientation for people exploring self-employment or starting a business in Lithuania. It explains how business income is taxed and the main choices that shape what you pay, so you can ask the right questions before committing. It is educational background, not tax advice.
via Lithuanian Ministry of Finance, State Tax Inspectorate (VMI), and Sodra
Open guideHow a Lithuanian tax resident obtains a certificate of tax residency from the State Tax Inspectorate (VMI): what it proves, requesting it via Mano VMI, and using it abroad for double-tax treaty relief.
via State Tax Inspectorate (VMI)
Open guideWhat residents can deduct or claim against income tax: the tax-exempt amount, eligible pension and insurance contributions, certain expenses, the overall cap, and how to claim a refund.
via State Tax Inspectorate (VMI)
Open guideHow your gross salary becomes take-home pay in Lithuania: income tax (GPM), Sodra social insurance, health insurance (PSD), the tax-exempt amount, and how to read your payslip.
via Sodra (State Social Insurance Fund Board) and the State Tax Inspectorate (VMI)
Open guideWhat it actually looks like to start a business or work as a freelancer in Lithuania. The main structures, tax rates, the startup ecosystem, and what makes Lithuania attractive for entrepreneurs.
via Startup Lithuania and Registry of Companies, admin-curated orientation
Open guide