Lithuania tax system - taxation of Lithuanian companies and individuals: VAT, income tax and capital gains. Tax treaties of Lithuania.

20% / 32%

The standard rate is 15%. However, small companies and agricultural enterprises may apply a reduced rate of 0% or 5% under certain conditions

Regular rate

The standard rate is 21%. However, there are reduced rates - 9% and 5% - for certain goods

Customs duties, Excises, Land tax, Land lease tax, Real estate tax, Payroll taxes, Social insurance contributions

Yes

Нет