النظام الضريبي الليتواني لأصحاب الأعمال والمقيمين (2026): دليل تحسين الهيكل المؤسسي

Lithuania has positioned itself as one of Europe’s most tax-competitive business destinations. Ranking 5th on the International Tax Competitiveness Index, the country combines low corporate tax rates with EU single-market access, making it an attractive base for entrepreneurs, investors, and multinational operations alike.

This guide covers Lithuania’s corporate and personal tax framework for 2026, including the new progressive income tax brackets that took effect on 1 January 2026, updated VAT rates, withholding tax obligations, and the practical details you need to choose the right business structure.

ضريبة الدخل على الشركات

Lithuania’s standard corporate income tax (CIT) rate is 17%, effective from January 2026 (increased from 16% in 2025). This remains well below the OECD average and makes Lithuania one of the most competitive jurisdictions in the European Union for corporate taxation.

Small company regime

Qualifying small companies benefit from significantly reduced rates. To be eligible, a company’s annual gross revenue must be under €300,000. As of 2026, the previous employee-count requirement (fewer than 10 employees) has been abolished — revenue is now the sole eligibility criterion.

حوافز ضريبية للبحث والتطوير

Lithuania offers a generous 300% triple deduction for eligible research and development expenses, making it especially attractive for technology and innovation-driven companies. Additionally, qualifying intellectual property and software profits can be taxed at a reduced rate of just 7%.

إعفاء المشاركة

Dividends received by a Lithuanian company from a subsidiary are 100% exempt from CIT, provided the parent holds at least 10% of the subsidiary’s voting shares for a continuous period of at least one year. The subsidiary must be established in an EEA country or a country with which Lithuania has a double taxation treaty. This exemption does not apply to entities in tax-haven jurisdictions.

إعفاء مكاسب رأس المال

Capital gains from the disposal of shares are exempt from CIT when the selling entity holds more than 10% of the voting rights and the holding period exceeds two continuous years in an EEA or treaty-country subsidiary. Capital losses on qualifying shares are not deductible.

ضريبة الدخل الشخصية

Lithuania introduced a new three-bracket progressive personal income tax (PIT) system effective 1 يناير 2026, replacing the previous two-rate structure. The former standalone solidarity surtax has been integrated into these progressive brackets.

Dividends received by individuals are taxed at a flat 15% rate and are excluded from the aggregate income base. Capital gains on shares held for five or more years are also taxed at 15%.

قواعد الإقامة الضريبية

An individual becomes a Lithuanian tax resident if they are physically present in Lithuania for 183 or more days within a calendar year, or 280 or more days over two consecutive years (with at least 90 days in one of those years), or if their center of vital interests is in Lithuania. Tax residents are subject to Lithuanian PIT on their worldwide income, with credits available for foreign taxes paid. Non-residents are taxed only on Lithuanian-source income.

اشتراكات الضمان الاجتماعي

Lithuania’s social security system (Sodra) requires contributions from both employees and employers. Understanding these rates is essential for calculating total employment costs.

Once income exceeds the annual cap, only the 6.98% health insurance contribution continues to apply. Employer rates vary based on contract type — standard contracts carry lower rates (1.45–2.71%), while fixed-term contracts are subject to higher rates (2.17–3.43%), plus mandatory contributions to the Guarantee Fund (0.16%) and Long-term Employment Fund (0.16%).

ضريبة القيمة المضافة

Lithuania’s standard VAT rate remains at 21%. For 2026, the reduced rate for accommodation, passenger transport, cultural admissions, and catering has increased from 9% to 12%. Books and publications have moved to the 5% reduced rate. District heating and firewood have shifted to the standard 21% rate.

عتبات تسجيل ضريبة القيمة المضافة

Domestic small and medium enterprises must register for VAT when taxable supplies exceed €60,000 in a 12-month period (this threshold is set to rise to €85,000 by 2028). Non-resident businesses must register from the first euro of taxable activity in Lithuania. EU-wide one-stop-shop (OSS) procedures are available for digital services and distance sales.

Withholding tax and international considerations

Lithuania applies withholding taxes to payments made to non-residents. Rates can be reduced under one of approximately 55 double taxation treaties currently in force. Lithuania is also a signatory to the Multilateral Instrument (MLI).

Lithuania’s extensive treaty network, combined with EU directive benefits, often allows qualifying businesses to significantly reduce or eliminate withholding tax obligations. For companies structured as holding entities, the participation exemption on dividends can be particularly valuable.

اختيار هيكل الأعمال

Lithuania offers two primary business structures for foreign entrepreneurs: the private limited company (UAB) and the micro company (MB). Each has distinct advantages depending on your business goals and scale.

Holding company advantages

Lithuania is well suited for holding company structures. The participation exemption on dividends (0% on qualifying holdings), capital gains exemptions on share disposals (over 10% for 2+ years), and the extensive double taxation treaty network make it a compelling jurisdiction for managing subsidiary operations across the EU. The R&D triple deduction and 7% IP profit rate further enhance the appeal for technology-focused holding structures.

Additional tax considerations

Controlled foreign company rules

Lithuania applies CFC rules when a Lithuanian taxpayer (alone or together with related parties) holds more than 50% of a foreign entity, and each individual taxpayer holds at least 10%. CFC rules are triggered when the foreign entity’s effective tax rate falls below 12.75% (75% of Lithuania’s 17% CIT rate). Only passive income is attributed to the Lithuanian controlling entity.

التسعير التحويلي

Transfer pricing documentation is mandatory for companies with annual revenue exceeding €2.896 million, as well as for banks, insurance companies, and credit institutions regardless of revenue. Lithuania follows the OECD Transfer Pricing Guidelines.

الضرائب العقارية

Individuals owning property in Lithuania are subject to a value-based real estate tax: 0.5% on property valued between €150,000 and €300,000, 1% on €300,000 to €500,000, and 2% on property exceeding €500,000. Commercial property is taxed at 0.5–3%, with rates set by municipalities annually. A reform is pending that would exempt primary residences valued below €450,000 and tax additional properties starting from €50,000 at rates between 0.1% and 1%.

الأسئلة المتكررة

Lithuania’s combination of competitive tax rates, EU market access, and business-friendly regulations creates a compelling environment for entrepreneurs and investors. The 2026 tax reforms have streamlined the personal income tax system and maintained the country’s position as a top-tier EU business jurisdiction. If you are exploring business formation, تسجيل الشركة or الإقامة عن طريق الاستثمار pathways, our team can help you evaluate the best structure for your goals.