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:20260908T103106Z
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\nKogo dotyczy: Lithuanian small entities/companies (ty
 pically micro and small companies) with tax-period income not exceeding 
 €300\,000 that meet the other qualifying conditions in Art. 5 of the Pel
 no mokesčio įstatymas.\n\nCo zrobić: Recalculate 2026 CIT projections a
 nd any advance payments using the new 7% small-entity rate (or confirm con
 tinued eligibility for the 0% first-two-period rate). Companies founded in
  2025 should check whether they can still apply 0% for their second (2026)
  tax period.\n\n\nUwaga do daty: Applies to taxable profit for tax periods
  starting in 2026 and later (already in force for calendar-year taxpayers)
 . The 0% rate for the first two tax periods is unchanged (conditions: inco
 me not exceeding €300\,000 per period\; shareholder(s) are natural perso
 n(s) only\; no suspension\, liquidation\, reorganisation or share transfer
  in the first three consecutive tax periods\; and the entity 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: Ob
 owiązuje\nhttps://eudeadlines.eu/pl/deadline/lt-small-company-cit-rate-20
 26
URL:https://eudeadlines.eu/pl/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