ConfirmedLithuaniaLithuania corporate income tax (Pelno mokesčio įstatymas)
Lithuania: annual corporate income tax return (PLN204) due 15 June
280 days from today
Date note: Recurring annual deadline confirmed by VMI: for a tax period matching the calendar year, the PLN204 (or PLN204A for partnerships/sole proprietors, PLN204N for non-profits) annual CIT return, and payment of any CIT balance due, must be submitted by the 15th day of the 6th month after the tax period ends. This entry reflects the deadline for the 2026 tax period (due 2027-06-15); the equivalent 2026-06-15 deadline (for the 2025 tax period) has already passed. Non-calendar tax periods follow the same 15th-of-the-6th-month rule from their own period end.
Every Lithuanian company liable to corporate income tax must file its annual CIT return (PLN204 or the applicable variant) and settle any balance due by 15 June following a calendar-year tax period, via VMI's electronic declaration system (EDS).
Who is affected
All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%/7% and standard-rate (17%) taxpayers.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
File PLN204 (or PLN204A/PLN204N as applicable) electronically via VMI's EDS system and pay any CIT balance (payment code 1001) by 15 June following the tax period end. Keep advance CIT payment schedules aligned to the same annual cycle.
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.