PotwierdzonyCyklicznyLitwaLithuania corporate income tax (Pelno mokesčio įstatymas)
Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
7 dni od dzisiaj
Uwaga do daty: Re-checked 2026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a collapsed navigation menu with no extractable article text on quarterly advance payments this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 300,000 exemption threshold remain well-established under CIT Art. 47 but were not independently re-confirmed against primary-source text. Re-verify Art. 47 text and the current-year threshold with VMI.
Co kwartał (od marzec), termin do 15. dnia miesiąca. · 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.
Kogo dotyczy
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.
Wielkości: mała, średnia, duża · Sektory: Wszystkie sektory
Co zrobić
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.
Najbliższe terminy
Sankcje
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.