Lithuania Individual Activity (GPM & Sodra) Calculator
Calculate progressive GPM income tax (5% to 15% via tax credit), 30% flat expense deduction, Sodra VSD (12.52%), and PSD (6.98%) in Euros.
💻 Veiklos pajamų ir išlaidų parametrai (Activity Data)
📊 Mokesčių suvestinė ir grynosios pajamos (Tax Statement)
| Mokesčio pozicija | Bazė / Tarifas | Suma (€) |
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Dažniausiai užduodami klausimai (Statutory FAQs)
How does the 30% statutory expense deduction work for Individual Activity in Lithuania?
Under Article 18 of the GPM Law, self-employed individuals operating under an individual activity certificate (pagal pažymą) may opt to deduct a flat 30% of total revenue as expenses without needing invoices or receipts, or declare actual documented expenses.
How is Personal Income Tax (GPM) calculated on Individual Activity profits?
Taxable profit (Revenue minus expenses) is subject to a 15% nominal GPM rate, but receives a statutory tax credit (mokesčio kreditas). As a result, the effective GPM rate is only 5.0% for profits up to €20,000, rising progressively to 15.0% for annual profits exceeding €35,000.
What are the Sodra VSD and PSD social insurance rates for Individual Activity?
Sodra contributions are calculated on 90% of taxable profit: VSD (State Social Insurance) is 12.52% (or 15.52% with voluntary II-tier pension accumulation), and PSD (Compulsory Health Insurance) is 6.98%.
What is the mandatory VAT registration threshold for freelancers in Lithuania?
Freelancers whose revenue from domestic taxable supplies exceeds €45,000 during any consecutive 12-month period must register as VAT (PVM) payers.
When must individual activity taxes be declared and paid to VMI and Sodra?
Annual income and social contributions must be declared on form GPM311 and paid by May 1 of the following calendar year.
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).