Mehrere Compliance-Fristen fallen in Litauen auf denselben Tag. Hier erfahren Sie, was sich am 1. Januar 2026 ändert und was Ihr Unternehmen dafür jeweils tun muss.
Lithuania's minimum monthly wage (MMA) for full-time work is €1,153 from 1 January 2026, with a minimum hourly rate (MVA) of €7.05.
Confirm 2026 payroll reflects the €1,153 monthly / €7.05 hourly minimum. Note this figure also feeds other statutory thresholds (e.g. some Sodra contribution floors and small-entity tax tests), so check downstream calculations too.
Lithuania raised the reduced corporate income tax rate that applies to small entities (smulkieji vienetai, tax-period income up to €300,000) 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 continues unchanged.
Recalculate 2026 CIT projections and any advance payments using the new 7% small-entity rate (or confirm continued 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.