BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lt-small-company-cit-rate-2026@eudeadlines.eu
DTSTAMP:20260908T103114Z
DTSTART;VALUE=DATE:20260101
DTEND;VALUE=DATE:20260102
SUMMARY:Lithuania corporate income tax (Pelno mokesčio įstatymas): Lithua
 nia: standard CIT rate for small entities rises from 5% to 7%
DESCRIPTION:Lithuania raised the reduced corporate income tax rate that app
 lies to small entities (smulkieji vienetai\, tax-period income up to €30
 0\,000) from 5% to 7%\, effective for tax periods starting in 2026\, while
  the temporary 0% rate for a qualifying entity's first two tax periods con
 tinues unchanged.\n\nQui est concerné: Lithuanian small entities/companie
 s (typically micro and small companies) with tax-period income not exceedi
 ng €300\,000 that meet the other qualifying conditions in Art. 5 of the 
 Pelno mokesčio įstatymas.\n\nQue faire: Recalculate 2026 CIT projections
  and any advance payments using the new 7% small-entity rate (or confirm c
 ontinued eligibility for the 0% first-two-period rate). Companies founded 
 in 2025 should check whether they can still apply 0% for their second (202
 6) tax period.\n\n\nNote sur la date : Applies to taxable profit for tax p
 eriods starting in 2026 and later (already in force for calendar-year taxp
 ayers). The 0% rate for the first two tax periods is unchanged (conditions
 : income not exceeding €300\,000 per period\; shareholder(s) are natural
  person(s) only\; no suspension\, liquidation\, reorganisation or share tr
 ansfer in the first three consecutive tax periods\; and the entity does no
 t fail the other Art. 5(3) PMĮ tests). Entities not eligible for 0% now p
 ay 7% (up from 5%) on profit where tax-period income does not exceed €30
 0\,000. The standard rate for other Lithuanian entities stays 17%.\n\nStat
 us: En vigueur\nhttps://eudeadlines.eu/fr/deadline/lt-small-company-cit-ra
 te-2026
URL:https://eudeadlines.eu/fr/deadline/lt-small-company-cit-rate-2026
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: standard CIT rate for small entities rises from 5% to 7% — due 
 in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: standard CIT rate for small entities rises from 5% to 7% — due 
 in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR