Plusieurs échéances de conformité tombent le même jour en Lituanie. Voici ce qui change le 1 janvier 2026 et ce que votre entreprise doit faire pour chacune d'elles.
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.