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LT Tax 2019

Lithuania Tax Tables 2019 - Tax Rates and Thresholds in Lithuania

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This page contains the tax table information used for the calculation of tax and payroll deductions in Lithuania in 2019. These tax tables are used for the tax and payroll calculators published on iCalculator™ LT, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Lithuania or would like to add to or suggest amendments to the information herein then please contact us.

Lithuania Personal Income Tax Tables in 2019

The Income tax rates and personal allowances in Lithuania are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Lithuania Tax Calculator 2019.

Lithuania Residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 136,344.00
27%Income from € 136,344.01 and above
Lithuania Non-residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 136,344.00
27%Income from € 136,344.01 and above

Lithuania Social Security Rates in 2019

In Lithuania, both employers and employees contribute to various social security funds. These contributions are designed to provide a safety net for individuals in various circumstances, including retirement, health issues, and unemployment. Below is an overview of the different types of social security contributions and what they fund:

1. Pension Insurance

Pension insurance contributions are made to ensure that individuals have financial support during their retirement years. This contribution goes towards the state pension fund, which provides retirement benefits to eligible individuals based on their contribution history and other factors.

2. Health Insurance

Health insurance contributions are vital for funding the public healthcare system in Lithuania. These contributions provide individuals with access to various healthcare services, including hospital care, medical treatment, and prescription medications. This ensures that healthcare is accessible and affordable for all covered individuals.

3. Sickness and Maternity Insurance

Sickness and maternity insurance contributions are geared towards providing financial support to individuals who are temporarily unable to work due to illness, injury, or maternity/paternity leave. These benefits help to cover loss of income during such periods, ensuring that individuals can focus on recovery or caring for a new child without undue financial stress.

4. Unemployment Insurance

Unemployment insurance contributions create a fund to support individuals who are temporarily out of work. If someone loses their job, this insurance provides them with financial assistance while they seek new employment, helping to bridge the gap between jobs.

5. Occupational Accident and Disease Insurance

This type of insurance is designed to cover employees who suffer from work-related injuries or diseases. It provides compensation and support for medical treatment, rehabilitation, and, in some cases, disability benefits in the event of a long-term impact from a work-related health issue.

6. Social Security Contributions for Other Purposes

Apart from the specific funds mentioned above, there may also be contributions directed towards other social benefits, such as family allowances or support for people with disabilities. These contributions help to fund a broader range of social welfare programs designed to support various needs within the community.

Each of these contributions plays a crucial role in Lithuania's social security system, ensuring that individuals have support during different phases and challenges of life. While employers and employees share the responsibility of making these contributions, the benefits derived from them are aimed at providing a comprehensive social safety net for all citizens.

Lithuania Social Security in 2019: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Pension Social Insurance8.72%0%8.72%
Sickness Social Insurance1.99%0%1.99%
Maternity Social Insurance1.81%0%1.81%
Health Insurance6.98%0%6.98%
Unemployment Social Insurance0%1.31%1.31%
Accidents at Work and Occupational Diseases Insurance0%0.16%0.16%
Long Term Unemplyment Fund0%0.32%0.32%
Lithuania Social Security in 2019: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Pension Social Insurancen/an/an/an/a
Sickness Social Insurancen/an/an/an/a
Maternity Social Insurancen/an/an/an/a
Health Insurancen/an/an/an/a
Unemployment Social Insurancen/an/an/an/a
Accidents at Work and Occupational Diseases Insurancen/an/an/an/a
Long Term Unemplyment Fundn/an/an/an/a

Lithuania VAT Rates in 2019

VAT rates for Lithuania are reviewed annually, you can use the VAT Calculator to calculate VAT due in Lithuania or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Lithuania VAT Rates
VAT RateVAT Description
0%Zero Rated
5%Reduced Rate
9%Reduced Rate
21%Standard Rate

Historic Tax Tables supported for Lithuania

The following tax tables are supported by iCalculator™ LT as part of the suite of free tax tools we provide for Lithuania.