What are the income tax rates in Lithuania in 2025?

Lithuania has 2 income tax brackets in 2025, starting at 20% and rising to a top marginal rate of 32%. The full bracket table is shown below the calculator.

What is the top income tax rate in Lithuania?

The top marginal income tax rate in Lithuania is 32% in 2025. Tax-exempt amount (NPD) phases out with income (not modelled).

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Lithuania Income Tax Calculator 2025

Lithuania applies 2 progressive tax brackets ranging from 20% to 32% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

€5,491

Tax year 2025

Effective tax rate

12.2%

income tax / gross income

Marginal rate

20%

top bracket reached

Bracket-by-bracket breakdown

Bracket (EUR)	Rate	Taxable	Tax
€0 – €126,532	20%	€27,456	€5,491

Brackets apply after the tax-free allowance of €8,760 and deductible social contributions.

Note: Tax-exempt amount (NPD) phases out with income (not modelled).

Taxable income (EUR)	Marginal rate
€0 – €126,532	20%
€126,532 – and above	32%

Tax-free allowance: €8,760. Employee social contributions: 19.5%. Tax-exempt amount (NPD) phases out with income (not modelled).

Frequently asked questions

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Lithuania Income Tax Calculator 2025

Bracket-by-bracket breakdown

Lithuania income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown