Lithuania Corporate Income Tax (PMĮ) Calculator
Calculate standard 15% / 16% CIT, reduced 5% small business incentive, 0% first-year startup rate, and 300% MTEP R&D deductions in Euros.
💼 Įmonės finansiniai rodikliai (Financial Data)
📊 Pelno mokesčio apskaičiavimas (CIT Assessment)
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Dažniausiai užduodami klausimai (Statutory FAQs)
What is the standard corporate income tax (pelno mokestis) rate in Lithuania?
Under the Law on Corporate Income Tax (Pelno mokesčio įstatymas - PMĮ), the standard CIT rate is 15.0% (legislatively adjusted to 16.0% under the national defense financing package).
What small business qualifying criteria exist for the reduced 5% CIT rate?
Under Article 5 PMĮ, small companies pay a reduced 5.0% CIT rate if: the average number of employees does not exceed 10 persons, and annual taxable income does not exceed €300,000 for the tax period.
Is there a 0% tax holiday for newly established companies in Lithuania?
Yes. Newly registered micro-enterprises meeting the small business criteria (up to 10 employees and €300k revenue) enjoy a 0% CIT rate for their very first tax period.
How does the R&D (MTEP) super-deduction work in Lithuania?
Companies carrying out eligible scientific research and experimental development (MTEP) can deduct qualified R&D expenses three times (300% super-deduction) from taxable profit, drastically reducing corporate tax obligations.
How long can tax losses be carried forward in Lithuania?
Ordinary operational tax losses can be carried forward indefinitely, but may only offset up to 70% of taxable profits in any single subsequent tax period (small 5% businesses can offset up to 100%).
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).