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Lithuania

Corp Tax: 17%Setup: 14.02 EURIncorporate: 3 daysData Quality: 100%
Tax Rates
Corporate Tax
17%OutdatedVerified Mar 2025
Small Business Rate
0%
Effective Corporate Rate
13.5%
Capital Gains
17%OutdatedVerified Mar 2025
Personal Income (Top)
32%OutdatedVerified Mar 2025
VAT
21%OutdatedVerified Mar 2025
VAT Reduced Rates
12%, 5%, 0%
Dividend Withholding
17%OutdatedVerified Mar 2025
Tax System
System Type
worldwideOutdatedVerified Mar 2025
Foreign Income Taxed
Yes
CFC Rules
YesOutdatedVerified Mar 2025
Transfer Pricing
highOutdatedVerified Mar 2025
TP Documentation Required
Yes
Incentives
IP Regime
AvailableOutdatedVerified Mar 2025
IP Effective Rate
7%
Crypto Tax
capital gainsOutdatedVerified Mar 2025
Crypto Rate
17%
Participation Exemption
AvailableOutdatedVerified Mar 2025
Covers Dividends
Yes
Covers Capital Gains
No
International
Total Treaties
60OutdatedVerified Mar 2025
Double Tax Agreements
60
Key Partners
Germany, France, United Kingdom, USA, China, Japan, Canada, Switzerland, Netherlands, Poland, Sweden, Denmark, Norway, Finland, Belgium, Italy, Spain, India, Singapore, Korea
Exit Tax
YesOutdatedVerified Mar 2025
Exit Tax Rate
17%

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