I kraftLitauenLithuania corporate income tax (Pelno mokesčio įstatymas)
Lithuania: standard CIT rate for small entities rises from 5% to 7%
för 250 dagar sedan (I kraft)
Anmärkning om datumet: 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%.
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag · Branscher: Alla branscher
Vad du ska göra
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.
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.
All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%/7% and standard-rate (17%) taxpayers.