Taxation in Lithuania

Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources include the value added tax, personal income tax, excise tax and corporate income tax, which are all applied on the central level. In addition, social security contributions are collected in a social security fund, outside the national budget. Taxes in Lithuania are administered by the State Tax Inspectorate, the Customs Department and the State Social Insurance Fund Board. In 2019, the total government revenue in Lithuania was 30.3% of GDP.

Main tax types by amount collected, 2023.
  1. Value added tax (37.53%)
  2. Personal income tax (36.08%)
  3. Excise taxes (10.99%)
  4. Corporate income tax (10.91%)
  5. Tariffs (0.76%)
  6. Other taxes (3.73%)