Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027
Hinweis zum Datum: Corrected 2026-09-09: VMI's own gyventoju-pajamu-mokestis pages are a collapsed navigation portal and did not expose specific 2027 deadline text this session. However, Sodra's official individual-activity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly states the annual VSD/PSD settlement -- filed together with GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" for the 2026 tax year, i.e. 4 May 2027, not 1 May. Cross-referenced correction; re-verify directly against VMI's GPM311 guidance before relying on the exact date.
Jedes Jahr im Mai, fällig bis zum 4. · Due on the date Sodra/VMI publish for the annual settlement (aligned with the VSD/PSD contributions settlement) -- confirmed as 4 May 2027 for the 2026 tax year via Sodra; not simply 1 May shifted to the next business day. Applies only to individuals with an individual activity certificate, not to those on the simplified verslo liudijimas (business certificate) regime.
Was sich ändert
A resident individual carrying out individual activity under an individual activity certificate (individuali veikla, distinct from the simplified verslo liudijimas regime) must file an annual personal income tax return (GPM311) declaring income and allowable expenses from that activity, and pay any income tax due, by 4 May 2027 for the 2026 tax year (the exact date is set annually and should be reconfirmed each year).
Wer betroffen ist
Self-employed individuals in Lithuania operating under an individual activity certificate, such as an outsourced accountant working as a sole trader (P3-type profile).
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
Prepare the annual GPM311 declaration covering the previous calendar year's individual-activity income and expenses, submit it via VMI's e-declaration system (EDS), and pay any tax due by 4 May 2027 (the date confirmed via Sodra's cross-referenced VSD/PSD guidance, which is filed jointly with GPM311; verify the exact date for future years with VMI).
Nächste Termine
Sanktion
Late-payment interest and possible fines for late or inaccurate declarations under the Law on Tax Administration.
Quellen
- VMI - GPM forms (GPM311) (www.vmi.lt)
- e-seimas - Gyventojų pajamų mokesčio įstatymas (e-seimas.lrs.lt)
- Sodra – Vykdau individualią veiklą (cross-reference for the aligned VSD/PSD settlement date) (sodra.lt)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.