Facts
- Combined corporate income tax rate
- 15.0 % (2023)
- Top statutory personal income tax rate
- 32.0 % (2022)
- Tax revenue, % of GDP
- 21.9 % (2024)
- Top marginal rate incl. employee social security
- 39.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 15.0 % (2023)
- Central CIT rate net of sub-central deduction
- 15.0 % (2023)
- Central CIT rate excluding surtax
- 15.0 % (2007)
- Top marginal income tax rate (PIT only)
- 32.0 % (2022)
- Top rate threshold, × average wage
- 4.37× (2022)
- Average annual wage, US$ PPP
- $44,995 (2022)
- Average annual wage, national currency
- 20,667 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 48.3 % (2024)
- Taxes on goods and services, % of value added
- 12.9 % (2024)
- ISO code
- LTU
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 21.9 % |
| 2023 | 21.3 % |
| 2022 | 21.5 % |
| 2021 | 21.3 % |
| 2020 | 20.5 % |
| 2019 | 20.1 % |
| 2018 | 16.8 % |
| 2017 | 16.8 % |
| 2016 | 17.1 % |
| 2015 | 16.8 % |
| 2014 | 16.0 % |
| 2013 | 15.8 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 48.3 % |
| 2023 | 48.5 % |
| 2022 | 46.4 % |
| 2021 | 44.6 % |
| 2020 | 43.2 % |
| 2019 | 43.4 % |
| 2018 | 33.0 % |
| 2017 | 31.9 % |
| 2016 | 32.8 % |
| 2015 | 32.1 % |
| 2014 | 31.3 % |
| 2013 | 31.4 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 12.9 % |
| 2023 | 12.5 % |
| 2022 | 13.3 % |
| 2021 | 13.7 % |
| 2020 | 13.5 % |
| 2019 | 13.1 % |
| 2018 | 12.9 % |
| 2017 | 13.3 % |
| 2016 | 13.2 % |
| 2015 | 13.1 % |
| 2014 | 12.7 % |
| 2013 | 12.4 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 15.0 % |
| 2022 | 15.0 % |
| 2021 | 15.0 % |
| 2020 | 15.0 % |
| 2019 | 15.0 % |
| 2018 | 15.0 % |
| 2017 | 15.0 % |
| 2016 | 15.0 % |
| 2015 | 15.0 % |
| 2014 | 15.0 % |
| 2013 | 15.0 % |
| 2012 | 15.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 15.0 % |
| 2022 | 15.0 % |
| 2021 | 15.0 % |
| 2020 | 15.0 % |
| 2019 | 15.0 % |
| 2018 | 15.0 % |
| 2017 | 15.0 % |
| 2016 | 15.0 % |
| 2015 | 15.0 % |
| 2014 | 15.0 % |
| 2013 | 15.0 % |
| 2012 | 15.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $44,995 |
| 2021 | $40,502 |
| 2020 | $37,267 |
| 2019 | $34,253 |
| 2018 | $24,987 |
| 2017 | $23,075 |
| 2016 | $21,370 |
| 2015 | $19,341 |
| 2014 | $18,337 |
| 2013 | $17,385 |
| 2012 | $16,061 |
| 2011 | $15,377 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Lithuania 2024 | — | — | 21.9 % |
| Lithuania 2023 | 15.0 % | — | 21.3 % |
| Lithuania 2022 | 15.0 % | — | — |
| Lithuania 2021 | 15.0 % | — | — |
| Lithuania 2020 | 15.0 % | — | — |
| Lithuania 2019 | 15.0 % | — | — |
| Lithuania 2018 | 15.0 % | — | — |
| Lithuania 2017 | 15.0 % | — | — |
| Lithuania 2016 | 15.0 % | — | — |
| Lithuania 2015 | 15.0 % | — | — |
| Lithuania 2014 | 15.0 % | — | — |
| Lithuania 2013 | 15.0 % | — | — |
| Lithuania 2012 | 15.0 % | — | — |
| Lithuania 2011 | 15.0 % | — | — |
| Lithuania 2010 | 15.0 % | — | — |
| Lithuania 2009 | 20.0 % | — | — |
| Lithuania 2008 | 15.0 % | — | — |
| Lithuania 2007 | 18.0 % | — | — |
| Lithuania 2006 | 19.0 % | — | — |
| Lithuania 2005 | 15.0 % | — | — |
| Lithuania 2004 | 15.0 % | — | — |
| Lithuania 2003 | 15.0 % | — | — |
| Lithuania 2002 | 15.0 % | — | — |
| Lithuania 2001 | 24.0 % | — | — |
| Lithuania 2000 | 24.0 % | — | — |
| Lithuania 1999 | — | — | 22.1 % |
| Lithuania 1998 | — | — | 22.1 % |
| Lithuania 1997 | — | — | 21.5 % |
| Lithuania 1996 | — | — | 18.8 % |
| Lithuania 1995 | — | — | 19.7 % |