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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:20260908T103124Z
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\nVoor wie geldt dit: Lithuanian small entities/compani
 es (typically micro and small companies) with tax-period income not exceed
 ing €300\,000 that meet the other qualifying conditions in Art. 5 of the
  Pelno mokesčio įstatymas.\n\nWat u moet doen: Recalculate 2026 CIT proj
 ections and any advance payments using the new 7% small-entity rate (or co
 nfirm continued eligibility for the 0% first-two-period rate). Companies f
 ounded in 2025 should check whether they can still apply 0% for their seco
 nd (2026) tax period.\n\n\nOpmerking bij de datum: Applies to taxable prof
 it for tax periods starting in 2026 and later (already in force for calend
 ar-year taxpayers). 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 transfer in the first three consecutive tax periods\; and the en
 tity does not fail the other Art. 5(3) PMĮ tests). Entities not eligible 
 for 0% now pay 7% (up from 5%) on profit where tax-period income does not 
 exceed €300\,000. The standard rate for other Lithuanian entities stays 
 17%.\n\nStatus: Van kracht\nhttps://eudeadlines.eu/nl/deadline/lt-small-co
 mpany-cit-rate-2026
URL:https://eudeadlines.eu/nl/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