Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachable but its deadline text sits behind collapsed JS navigation; independently confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text itself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kiekvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą dieną" (no later than the 15th day of the last month of each tax-period quarter), matching the existing 15 Mar/Jun/Sep/Dec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session.
Nächster Termin: 15. Dezember 2026danach 15. März 2027, 15. Juni 2027
Lithuanian companies (UAB and similar) whose prior-year taxable income exceeded the exemption threshold; does not apply to newly registered companies in their first tax period or to companies below the threshold, which likely covers many micro-sized (P1-type) businesses.