PotwierdzonyCyklicznyLitwaLithuania corporate income tax (Pelno mokesčio įstatymas)
Lithuania: annual corporate income tax return (PLN204) due 15 June
280 dni od dzisiaj
Uwaga do daty: Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.
Co roku w czerwiec, termin do 15. dnia miesiąca. · 15th day of the 6th month after the tax period ends; 15 June for a standard 1 Jan-31 Dec tax period. Non-calendar tax periods follow the same 15th-of-6th-month rule from their own period end, not this fixed calendar date. Retires one-off entry lt-cit-annual-return-pln204-2027.
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 the 15th day of the 6th month after the tax period ends - 15 June for a standard calendar-year tax period - via VMI's electronic declaration system (EDS).
Kogo dotyczy
All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%/7% and standard-rate (17%) taxpayers.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory
Co zrobić
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 where advance CIT applies.
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.