ConfirmedRecurringLithuaniaLithuania corporate income tax (Pelno mokesčio įstatymas)
Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
7 days from today
Date note: Gemini candidate audit (2026-09-08), confidence: likely, not independently re-verified via a fetched primary source this session (VMI page fetch was inconclusive; the e-seimas URL Gemini cited for the underlying CIT law, TAIS.157640, was checked during verification and does NOT resolve to the Corporate Income Tax Law -- it is a broken/mismatched citation, so treat the legal-basis link with caution even though the deadline pattern itself is well established). Re-verify Art. 47 text and the current-year exemption threshold directly with VMI before relying on this for a specific company.
Every quarter (from March), due by the 15th. · Due 15 March, 15 June, 15 September and 15 December. Not required if prior-year taxable income was at or below approx. EUR 300,000, or in a company's first tax period -- verify the current threshold with VMI, as it is set by law and can change.
Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Who is affected
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.
Sizes: small, medium, large · Sectors: All sectors
What to do
Check with VMI or an accountant whether your company exceeds the advance-CIT threshold for the current tax year; if so, calculate and pay the quarterly instalment via VMI's e-services by 15 March, 15 June, 15 September and 15 December.
Next occurrences
Penalty
Late-payment interest (delspinigiai) on the unpaid instalment.
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: 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 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%.
Lithuanian small entities/companies (typically micro and small companies) with tax-period income not exceeding €300,000 that meet the other qualifying conditions in Art. 5 of the Pelno mokesčio įstatymas.